International Agreements

The FRC has entered into agreements with the following overseas regulators on cooperation and exchange of information related to the oversight of auditors.

United States of America

Statement of Protocol between the FRC and the PCAOB (April 2017) (PDF)
Data Protection Agreement (April 2017) (PDF)

Switzerland

Memorandum of Understanding between FRC and Swiss Federal Audit Oversight Authority (March 2014) (PDF)

Japan

Letter on cooperation between CPAAOB/JFSA and FRC (June 2014) (PDF)
Letter on cooperation between FRC and CPAAOB/JFSA (June 2014) (PDF)

Canada

Memorandum of Understanding between the Canadian Public Accountability Board (CPAB) and the FRC (December 2016) (PDF)