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Institutions

Accounting and Auditing Institutions

National, European and Global institutions in financial reporting and financial regulation


There is a complex array of institutions dealing with financial reporting and the related issues of financial regulation at the national, European and global levels.

The following table attempts to summarize the roles of the main institutions involved in financial reporting and regulation at the national, European and global levels. Further details are provided in the pages for global, European and national institutions.

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Professional Body Standard Setter Audit Oversight body Financial Regulator
National National association of accountants /auditors National Standards Board/Ministry National Public Oversight Body/Ministry Central bank/Financial regulator
EU FEE IASB (once endorsed by EU) EGAOB ESRB, EBA, EIOPA, ESMA
Global IFAC IASB, IAASB IFIAR FSB, BCBS, IAIS, IOSCO, IOPS, Joint Forum


Global Institutions European Institutions National Institutions


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