Ordonnance
sur l’agrément et la surveillance des réviseurs
(Ordonnance sur la surveillance de la révision, OSRev)

Annexe 2

(art. 10, al. 2) Liste des autorités étrangères de surveillance de la révision reconnues Afrique du Sud Independent Regulatory Board for Auditors (IRBA) Allemagne Abschlussprüferaufsichtstelle (APAS) Australie Australian Securities and Investments Commission (ASIC) Autriche Abschlussprüferaufsichtsbehörde (APAB) Belgique College van Toezicht op de Bedrijfsrevisoren / Collège de Supervision des Réviseurs d’Entreprises (CTBR/CSRE) Bermudes Bermuda Public Accountability Board (BPAB) Brésil Comissão de Valores Mobiliários (CVM) Bulgarie Commission for Public Oversight of Statutory Auditors (CPOSA) Canada Canadian Public Accountability Board (CPAB) Chine China Securities Regulatory Commission (CSRC) Corée du Sud Financial Services Commission (FSC), Securities and Futures Commission (SFC) et Financial Supervisory Service (FSS) Croatie Croatian Audit Public Oversight Committee (APOC) Danemark Danish Business Authority (DBA) Espagne Accounting and Auditing Institute États-Unis Public Company Accounting Oversight Board (PCAOB) Finlande Finnish Patent and Registration Office, Auditor Oversight Unit (PRH) France Haut Conseil du commissariat aux comptes (H3C) Grèce Hellenic Accounting and Auditing Standards Oversight Board (ELTE) Guernsey Guernsey Registry Hongrie Auditors’ Public Oversight Authority (Ministry for National Economy) Île de Man Isle of Man Financial Services Authority (IoMFSA) Indonésie Pusat Pembinaan Profesi Keuangan (PPPK), Secretariat General, Ministry of Finance Irlande Irish Auditing & Accounting Supervisory Authority (IAASA) Islande Public Auditors Oversight Board (PAOB) O sur la surveillance de la révision RO 2021 331 Italie Commissione Nazionale per le Società e la Borsa (CONSOB) Japon Certified Public Accountants and Auditing Oversight Board (CPAAOB) Jersey Jersey Financial Services Commission (JFSC) Lettonie Ministry of Finance, Department of Taxes Administration and Accounting Policy, Audit Oversight Commission Liechtenstein Finanzmarktaufsicht (FMA) Lituanie Authority of Audit, Accounting, Property Valuation and Insolvency Management (AAAPVIM) Luxembourg Commission de Surveillance du Secteur Financier (CSSF) Malte Ministry of Finance, The Economy & Investment Maurice Financial Reporting Council (FRC) Norvège Finanstilsynet Nouvelle- Zélande Financial Markets Authority (FMA) Pays-Bas Authority for the Financial Markets (AFM) Pologne

Audit Oversight Commission (AOC) Portugal Securities Market Commission Qatar Qatar Financial Centre Authority (QFC) Roumanie Consiliul Pentru Supravegherea În Interes Public A Profesiei Contabile (CSIPPC) Royaume-Uni Financial Reporting Council (FRC) Singapour Accounting and Corporate Regulatory Authority (ACRA) Slovaquie Auditing Oversight Authority Slovénie Agency for Public Oversight of Auditing (APOA) Suède Swedish Inspectorate of Auditors Taïwan Financial Supervisory Commission (FSC) (Taipei chinois) Tchéquie Public Audit Oversight Board (RVDA) Thaïlande Securities and Exchange Commission (SEC) Turquie Public Oversight Accounting and Auditing Standards Authority (POA) et Capital Markets Board of Turkey (CMB) O sur la surveillance de la révision RO 2021 331