Enforcement Working Group

Enforcement Working Group Members

Chair Reto Sanwald FAOA – Switzerland
Enforcement Page
Vice Chair (temporarily vacant)
Members ASIC
Enforcement Page
Australia
PRH Finland
H3C France
AOB Germany
FSA/CPAAOB Japan
CMVM Portugal
IRBA South Africa
FRC
Enforcement Page
UK
PCAOB
Enforcement Page
USA
FSC
Enforcement Page
Chinese Taipei
Observers SARAS Georgia

Enforcement
The investigation of possible auditor misconduct and the enforcement of domestic regulatory standards and laws are core functions of a majority of Members of IFIAR in addition to Members’ auditor inspection programs. These functions are critical to protecting investors and other stakeholders and driving audit quality.

IFIAR Members have agreed to establish the Enforcement Working Group to promote stronger coordination in the area of investigations and enforcement, in order to enhance investor protection and improve audit quality. The objectives of the Enforcement Working Group are to:

  • Develop an understanding of IFIAR Members’ enforcement regimes with the goal of sharing information, including a discussion of current and emerging enforcement issues;
  • Hold periodic Enforcement Workshops to provide a forum for all IFIAR Member enforcement professionals to exchange information, share ideas, promote professional development and enhance effectiveness; and
  • Develop and strengthen bilateral relationships among enforcement officials from IFIAR Members with the goal of facilitating enforcement cooperation on matters of mutual interest.

The working group will hold periodic meetings by conference call and in-person meetings when feasible and appropriate.


IFIAR’s work on cooperation in the area of investigations and enforcement is prepared and led by the Enforcement Working Group. The Working Group is chaired by Reto Sanwald from the FAOA of Switzerland. The Enforcement Working Group also includes IFIAR members from Australia, Finland, France, Germany, Japan, Portugal, South Africa, the United Kingdom, and Chinese Taipei.


Public Documents
Report on 2014 Survey of Enforcement Regimes – 28 April 2015
Fact Sheet – 28 April 2015