Escrito el: 15. jun, 2011 por Editor.NRCC en Banco de Información, Normatividad
A toda la membrecía:
La Norma de Revisión de Control de Calidad (NRCC), establece en el Artículo 1.05 “El IMCP reconoce la existencia de organismos revisores del control de calidad de las Firmas, que funcionan con total independencia de las mismas, por lo que aquellas Firmas que demuestren que han sido revisadas y/o estén sujetas a revisiones por este tipo de organismos, estarán exentas de las revisiones que establece esta Norma”.
La Vicepresidencia de calidad de la práctica profesional, en cumplimiento con lo establecido en la NRCC, publica los nombres de los organismos revisores independientes reconocidos, para efectos de esta Norma.
Afiliados a “The International Forum of Independent Audit Regulators” IFIAR:
|
PAÍS |
MIEMBROS |
|
ABU DHABI |
Abu Dhabi Accountability Authority |
|
AUSTRALIA |
Australian Securities & Investments |
|
AUSTRIA |
Austrian Auditors Supervisory Authority, ASA c/o Federal Ministry of Economy, Family and Youth |
|
BRAZIL |
Comissao |
|
BULGARIA |
Commission for Public Oversight of Statutory |
|
CANADA |
Canadian Public Accountability Board (CPAB) |
|
DENMARK |
The Danish Commerce and Companies Agency (DCCA) |
|
DUBAI INTERNATIONAL FINANCIAL CENTRE |
Dubai Financial Services Authority |
|
EGYPT |
Auditors |
|
FINLAND |
The Auditing Board of the Central Chamber of |
|
FRANCE |
Haut Conseil du commissariat aux comptes (H3C) |
|
GERMANY |
Abschlussprueferaufsichtskommission (APAK) |
|
GREECE |
Accounting and |
|
HUNGARY |
Auditors’ Public Oversight Committee |
|
IRELAND |
Irish Auditing & Accounting Supervisory Willow House |
|
ITALY |
Commissione Nazionale per le Società e la Borsa |
|
JAPAN |
Certified Public Accountants & Auditing Financial Services Agency (FSA) |
|
KOREA |
Financial Services Commission (FSC) Financial Supervisory Service (FSS) |
|
LITHUANIA |
The Lithuanian Authority of Audit and Accounting |
|
LUXEMBOURG |
Commission de Surveillance du Secteur Financier |
|
MALAYSIA: |
Audit Oversight Board Securities Commission Malaysia |
|
MALTA |
The Accountancy Board of Malta |
|
MAURITIUS |
Financial Reporting Council |
|
NETHERLANDS |
Autoriteit Financiele Markten (AFM) |
|
NORWAY |
Financial Supervisory Authority of Norway |
|
PORTUGAL |
Conselho Nacional de Supervisão de Auditoria/ |
|
SINGAPORE |
Accounting and Corporate Regulatory Authority |
|
SLOVAK REPUBLIC |
Auditing Oversight Authority |
|
SOUTH AFRICA |
Independent Regulatory Board for Auditors (IRBA) |
|
SPAIN |
Accounting and Auditing Institute (ICAC) |
|
SRI LANKA |
Accounting and Auditing Standards Monitoring |
|
SWEDEN |
Supervisory Board of Public Accountants |
|
SWITZERLAND |
Federal Audit Oversight |
|
CHINESE TAIPEI |
Financial Supervisory Commission |
|
THAILAND |
Securities and Exchange Commission |
|
TURKEY |
Capital Markets Board of Turkey |
|
UK |
Financial Reporting Council (FRC) |
|
USA |
Public Company Accounting Oversight Board |
En caso de requerir mayor información de los organismos internacionales antes mencionados, favor de ingresar a la siguiente página web: https://www.ifiar.org/aboutus/index.cfm
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