Financial Regulation and Supervision

Principles on Client Identification and Beneficial Ownership for the Securities Industry

These Principles are formulated in relation to client identification and beneficial ownership for the securities industry. The Client Due Diligence (CDD) process is a key component of securities regulatory requirements intended to achieve the principal objectives of securities regulation, the protection of investors; ensuring that markets are fair, efficient and transparent; and the prevention of the illegal use of the securities industry.

Securities Activity on the Internet

These reports (issued in October 2003, Jun 2001 and Sep 1998) examine and provide guidance on issues relating to the impact of the Internet on securities regulation. They identify those Internet issues that should be addressed by each jurisdiction and provide guidelines on how to approach those issues.

Statement of Principles for Addressing Sell-Side Securities Analyst Conflicts of Interest

This document sets out principles that are intended to address key issues regarding analyst conflicts of interest.

IOSCO Statement Of Principles Regarding The Activities Of Credit Rating Agencies

This document sets out principles for the activities of credit rating agencies (CRAs).

High-level principles for the cross-border implementation of the New Accord

This document sets out 6 principles that should apply in fostering closer practical cooperation between supervisors so as to implement the New Accord as effectively and efficiently as possible.

Management and supervision of cross-border electronic banking activities

This document expresses supervisory expectations and guidance as to banks carrying out cross-border electronic banking activities, as well as to their home and host supervisors.

General Principles Regarding Disclosure of Management’s Discussion and Analysis of Financial Condition and Results of Operations

The principles are intended to provide useful guidance for issuers in preparing MD&A-type disclosure and for regulators in reviewing such disclosure.

Shell banks and booking offices

This document sets out the Committee's conclusions as regards the supervisory treatment of shell banks and booking offices.

Parallel-owned banking structures

This document sets out supervisory guidance for dealing with parallel banks.

Principles for Auditor Oversight

This is a list of general principles for oversight of audit firms and auditors that audit financial statements of companies whose securities are publicly traded in the capital markets.

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