Japan and US regulators enter into an exchange of letters

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12 Oct 2011

The Public Company Accounting Oversight Board of the United States (PCAOB) has entered into a cooperative agreement with the Japan Financial Services Agency (JFSA) and Certified Public Accountants and Auditing Oversight Board (CPAAOB) of Japan.

This agreement facilitates "cooperation between the Authorities to the extent permitted by their respective national laws in the oversight, inspections and investigations of auditors subject to the regulatory jurisdictions of both the PCAOB and the JFSA/CPAAOB". Also, the agreement includes provisions governing the sharing of confidential information between the oversight authorities.

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