On Tuesday June 30, 2015 the MMOU was approved by the IFIAR Membership. The MMOU enables and strengthens the cooperation amongst IFIAR Members. Members can apply to sign the MMOU, and will be subject to an assessment prior to joining the MMOU. The MMOU can be downloaded here.

Warning: Please note that with the entry into force of the EU General Data Protection Regulation (Regulation EU (EU) 2016/679) the examples included in Annex B of the MMOU are outdated


MMOU List of Signatories – Annex A – current signatories 22

Member Jurisdiction Date of Formal Signing
Australia Securities and Investments Commission (ASIC) Australia April 4, 2017
Comissão de Valores Mobiliários (CVM) Brazil April 4, 2017
Canadian Public Accountability Board (CPAB) Canada April 4, 2017
Auditors Oversight Authority (AOA) Cayman Islands April 4, 2017
Financial Supervisory Commission (FSC) Chinese Taipei April 4, 2017
Public Audit Oversight Board (RVDA) Czech Republic* April 4, 2017
Dubai Financial Services Authority (DFSA) Dubai International Financial Centre April 4, 2017
Haut Conseil du Commissariat aux Comptes (H3C) France* April 4, 2017
Gibraltar Financial Services Commission (GFSC) Gibraltar* April 4, 2017
Financial Services Agency / Certified Public Accountants & Auditing Oversight Board (FSA/CPAAOB) Japan April 4, 2017
Financial Services Commission/ Financial Supervisory Service (FSC/FSS) Korea April 4, 2017
The Authority of Audit, Accounting, Property Valuation and Insolvency Management under the Ministry of Finance of the Republic of Lithuania (AAAPVIM) Lithuania* April 4, 2017
Commission de Surveillance du Secteur Financier (CSSF) Luxembourg* April 4, 2017
Audit Oversight Board Malaysia Malaysia April 4, 2017
Dutch Authority for the Financial Markets (AFM) The Netherlands* April 4, 2017
Financial Markets Authority (FMA) New Zealand April 4, 2017
Finanstilsynet / Financial Supervisory Authority (FSA) Norway* June 13, 2019
Úrad pre dohľad nad výkonom auditu (UDVA) Slovakia* April 4, 2017
Federal Audit Oversight Authority (FAOA) Switzerland April 4, 2017
Public Oversight, Accounting and Auditing Standards Authority (POA) Turkey April 4, 2017
Financial Reporting Council (FRC) United Kingdom* April 4, 2017
Public Company Accounting Oversight Board (PCAOB) United States April 4, 2017


The Members marked with an * are EU/EEA Parties. They have informed the other Parties that an EU/EEA Party only enters into a working arrangement for information exchange and shares certain information with non-EU/EEA regulators after – and as long as – the European Commission (EC) declares that regulator adequate for the purposes of Article 47 of Directive 2006/43/EC (see website EC). Since that adequacy assessment is done by the EC before the MMOU is effective between an EU/EEA Party and a non-EU/EEA Party, the requirement is covered by the EU/EEA Parties signing with a non-application clause whereby the MMOU as a whole would not be effective as between an EU/EEA Party and any non-EU/EEA Party that had not been declared adequate by the EC. This means that the MMOU does not apply in relation to ‘non-adequate third country’ Parties regarding information under the scope of Article 47 of the Directive 2006/43/EC. See for more information Annex B – Explanatory Note of the MMOU.

Please inform the IFIAR Secretariat of your interest and fill in the document below:

  • MMOU Application Questionnaire (March 2017)
  • Warning: Please note that with the entry into force of the EU General Data Protection Regulation (Regulation EU (EU) 2016/679) the examples included in Annex B of the MMOU are outdated