International Organization of Securities Commissions

IOSCO The organization that represents the world’s securities commissions and similar governmental regulatory bodies. Headquartered in Madrid, Spain, and founded in 1987, the IOSCO Web site states that the organization’s objectives include the promotion of "high standards of regulation in order to maintain just, efficient and sound markets" and "effective surveillance of international securities transactions." The organization advocates the removal of barriers for international capital markets, and it supports the *harmonization of international accounting and external auditing practices. The IOSCO is a member of the Standards Advisory Council of the *International Accounting Standards Board, and in 2000 it officially endorsed * International Accounting Standards. It has also undertaken a review of the international Federation of Accountants’ * International Standards on Auditing, an endorsement of which it is also considering at the time of this writing. The organization also participates in the *International Forum on Accountancy Development. Web site: www.iosco.org

Auditor's dictionary. 2014.

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