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​Foreign jurisdictions where CPAB is unable to access working papers

  • CPAB - Assurance Image

Dec 02, 2015

On December 2, 2015, the Canadian Public Accountability Board (CPAB) released a list of the foreign Jurisdictions where it does not have access to working papers.

CPAB follows a risk-based approach which, among other things, highlights Reporting Issuers (RIs) with significant components operating in foreign jurisdictions that might be appropriate candidates for inspection. A review by CPAB in early 2015 identified 335 Canadian RIs with significant operations in 85 foreign jurisdictions other than the United States, the United Kingdom and Australia.

CPAB has Memorandums of Understanding (MOUs) or an equivalent arrangement in place or under negotiation in six of these countries (nine in total). There are 68 countries of the 85 where CPAB has no agreement that would permit access to working papers for inspection purposes.

Review the article on the CPAB's Web Site.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.