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.
Financial Regulation and Supervision
1 October 2002
1 October 2002
These principles governing independence of auditors of financial statements of listed entities and Principles relating to the oversight of an external auditor's independence by a body or bodies within an entity's corporate governance structure ("audit committee").
1 October 2002
These are a set of common high level principles for ongoing disclosure and, in particular, material development disclosure by all listed entities, leaving the possibility for individual jurisdictions to add further requirements.
1 December 2000
This document defines general principles concerning both the actual implementation of the delegation of functions by operators of collective investment schemes and its supervision by the regulators concerned.
1 September 2000
This paper provides guidance on credit risk in all types of banking activities, including lending, trading, investments, liquidity/funding management and asset management (September 2000).
This paper sets out sound practice standards for the management of counterparty credit risk inherent in banks' trading and derivatives activities with highly leveraged institutions (HLIs).
1 September 1998
This paper discusses the role of information in effective market discipline and effective banking supervision, recommending that banks provide timely information to market participants and that supervisors focus their efforts on encouraging high-quality public disclosure at reasonable cost (September 1998).
1 September 1998
The paper describes the essential elements of a sound internal control system. The principles set out in the paper are intended to be of general application and supervisory authorities should use them in assessing their own supervisory methods and procedures for monitoring how banks structure their internal control systems.
1 September 1998
These international disclosure standards reflect a consensus among securities regulators in the major capital markets as to the type of information that should be disclosed in cross-border offerings and listings of equity securities. The standards cover fundamental disclosure topics such as the description of the issuers' business, results of operations, management and the securities it plans to offer or list.
The document sets out requirements for regulators on record keeping, collection of information, enforcement powers and mutual cooperation.