Exploration of Non-Professional Ownership Structures for Audit Firms

Exploration of Non-Professional Ownership Structures for Audit Firms 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 Exploration of Non-Professional Ownership Structures for Audit Firms. 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 Greg Tanzer, Secretary General, IOSCO at the following email address: AuditOwnership@iosco.org. • The subject line of your message should indicate “Public Comment on the Exploration of Non-Professional Ownership Structures for Audit Firms: 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 Tanzer using the following fax number: + 34 (91) 555 93 68. ...