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IOSCO papers on disclosure, independence, auditor oversight

  • IOSCO (International Organization of Securities Commissions) (dark gray) Image

23 Oct 2002

The Technical Committee of the International Organization of Securities Commissions (IOSCO) has issued statements of principles to guide securities regulators in dealing with three critical areas necessary for investor confidence in securities markets.

The principles describe essential features of regulatory systems requiring transparency and disclosure by listed entities; the independence of external auditors; and the need for public oversight of the audit function. You can download the three papers and the related IOSCO press release as follows:

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.