International Organization of Securities Commissions (IOSCO)

The International Organization of Securities Commissions (IOSCO) is the worldwide association of national securities regulatory commissions, such as the Securities and Exchange Commission in the United States, the Financial Services Authority in the United Kingdom, and about 100 other similar bodies. Click here to go to the IOSCO Website and click here to go to Links to IOSCO Members.
The member agencies of IOSCO have agreed to:
- cooperate in developing, implementing and promoting adherence to internationally recognised and consistent standards of regulation, oversight and enforcement in order to protect investors, maintain fair, efficient and transparent markets, and seek to address systemic risks
- enhance investor protection and promote investor confidence in the integrity of securities markets, through strengthened information exchange and cooperation in enforcement against misconduct and in supervision of markets and market intermediaries
- exchange information at both global and regional levels on their respective experiences in order to assist the development of markets, strengthen market infrastructure and implement appropriate regulation.
Under the Multilateral Memorandum of Understanding Concerning Consultation and Cooperation and the Exchange of Information, member organisations cooperate with each other in matters of enforcement. This extends to matters of interpretation of IFRS, where IOSCO maintains a (confidential) database of enforcement actions taken by member agencies.
IOSCO looks to the IASB to develop IFRS that IOSCO members can rely on for use in their jurisdictions.