Transparency of Firms that Audit Public Companies

Transparency of Firms that Audit Public Companies Consultation Report TECHNICAL COMMITTEE OF THE INTERNATIONAL ORGANIZATION OF SECURITIES COMMISSIONS September 2009 This paper is for public consultation purposes only. It has not been approved for any other purpose by the IOSCO Technical Committee or any of its members. Foreword The IOSCO Technical Committee has published for public comment this consultation report on Transparency of Firms that Audit Public Companies. This Report explores the potential effects of enhanced transparency of audit firms, specifically whether it will improve audit quality and the availability and delivery of audit services. We welcome empirical data and economic information, as well as anecdotal experience from investors, auditors, issuers, and other stakeholders on the following discussion and inquiries. How to Submit Comments Comments may be submitted by one of the three following methods on or before 1 December 2009. To help us process and review your comments more efficiently, please use only one method. 1. E-mail • Send comments to AuditorTransparency@iosco.org • The subject line of your message should indicate “Public Comment on the Transparency of Firms that Audit Public Companies: Consultation Report”. • Please do not submit any attachments as HTML, GIF, TIFF, PIF or EXE files. OR 2. Facsimile Transmission Send a fax for the attention of Greg ...