IOSCO
28 February 2005
15 February 2005
This document presents a set of principles to assist firms and regulators in considering their outsourcing activities
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.
1 October 2003
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.
25 September 2003
This document sets out principles that are intended to address key issues regarding analyst conflicts of interest.
This document sets out principles for the activities of credit rating agencies (CRAs).
1 February 2003
The principles are intended to provide useful guidance for issuers in preparing MD&A-type disclosure and for regulators in reviewing such disclosure.
1 October 2002
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.
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.