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PCAOB signs agreement with Spanish regulator

The Public Company Accounting Oversight Board (PCAOB) and the Accounting and Auditing Institute (Instituto de Contabilidad y Auditoría de Cuentas) of Spain have entered into an agreement to oversee audit firms subject to both Spanish and US regulations. 

The agreement has immediate effect and allows joint inspections to be conducted this year. It also allows the exchange of confidential information between the PCAOB and the Spanish regulator.

It is the fourth agreement signed with a European Union member state.

PCAOB already has cooperative arrangements with regulators in the UK, the Netherlands and Germany as well as with the non-EU member states Switzerland and Norway.

There are16 audit firms located in Spain currently registered with the PCAOB and more than 900 worldwide, spanning 88 jurisdictions.

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