International co-operation

Globalisation has resulted in both accounting and auditing becoming the objects of far-reaching international standardisation.

For the SIA, this development means a demand for well-developed monitoring of the surrounding world in terms of the development of new standards for accounting and auditing, and in particular the sharing of experiences in relation to regulatory methods with other oversights bodies.
The SIA's international commitment is fulfilled at Nordic, European and global levels.

The Nordic region

Regular meetings are held with the Nordic oversight bodies, at which issues concerning, e.g. incorporation of the EU's reform packages, the importance of oversight for the development of the quality of audit and cooperation on the oversight of international groups are discussed.
There has been a particular focus on questions that have arisen in connection with the regulatory work done in each country and the prerequisites for carrying out joint inspections of audits of mutual interest for the Nordic oversight bodies.

The EU

The SIA is Sweden's representative on the Committee of European Auditing Oversight Bodies (CEAOB), which consists of the European oversight bodies in the field of auditing.
The committee has the task of acting as an advisory body for the European Commission in matters relating to auditors and auditing, and fulfilling certain roles in terms of the harmonisation of auditors' regulations and oversight within the EU.
The CEAOB has created five task forces with responsibility for: international equivalence and adequacy, international auditing standards, inspections, enforcement and market monitoring.


The SIA is a member of the organisation International Forum of Independent Audit Regulators (IFIAR), whose goal is to promote, in various ways, international cooperation between oversight and regulatory bodies in the field of auditing.
The IFIAR's work is aimed primarily at developing inspections in order to ensure that the working methods of the international oversight bodies are as coordinated and as effective as possible. The IFIAR performs its role by means of, among other things, special seminars for exchanging experience, with the members' inspectors who perform practical work meeting once a year to discuss a number of topics in this field.


The SIA has a cooperation agreement with the US supervisory organisation for auditors, the Public Company Accounting Oversight Board (PCAOB).
This agreement enables inspections of auditors and of audit firms in Sweden which audit Swedish companies that are registered with the USA stock exchange.