Composition and mandate
The CEAOB is the new framework for co-operation between national audit oversight bodies at EU level. Its role is to strengthen EU-wide audit oversight, which is a key objective of the new EU legislation on statutory audit that took effect on 17 June 2016.
By facilitating supervisory convergence, the CEAOB contributes to the effective and consistent application of the new EU audit legislation throughout the EU.
The CEAOB is composed of representatives of
- the national audit oversight bodies of the EU
- the European Securities and Markets Authority (ESMA)
Representatives of the national audit authorities of the European Economic Area also participate. The European Banking Authority (EBA) and the European Insurance and Occupational Pensions Authority (EIOPA) are observers.
More information
- Composition of the CEAOB
- Rules of procedure
- Commission decision appointing the vice-chair of the CEAOB
- CEAOB Chair election
Plenary meetings
2022
2021
- 23 & 24 November 2021 - Summary of conclusions
- CEAOB work programme 2022
- 22 & 23 June 2021 - Summary of conclusions
- 16 March 2021 - Summary of conclusions
2020
- 24 & 25 November 2020 - Summary of conclusions
- CEAOB work programme 2021
- 24 June 2020 - Summary of conclusions
- 3 March 2020 - Summary of conclusions
2019
- 27-28 November 2019 - Summary of conclusions
- CEAOB work programme 2020
- 12 June 2019 - Summary of conclusions
- 4 March 2019 - Summary of conclusions
2018
- 24 October 2018 - Summary of conclusions
- CEAOB work programme 2019
- 14 June 2018 - Summary of conclusions
- 27 February 2018 - Summary of conclusions
2017
- 13 November 2017 - Summary of conclusions
- CEAOB work programme 2018
- 1 June 2017 - Summary of conclusions
- 22 March 2017 - Summary of conclusions
2016
- 25 November 2016 - Summary of conclusions
- CEAOB work programme 2017
- 12 July 2016 - Summary of conclusions
Sub-groups
- Composition of sub-groups
- Equivalence and adequacy
- International auditing standards
- Enforcement
- Inspections
- Work plan 2022
- Terms of reference 2021
- Work plan 2021
- Work plan 2020
- Terms of reference 2020
- Work plan 2019
- Terms of reference 2019
- Terms of reference and work plan 2018
- Terms of reference and work plan 2017
- Press release from the 2nd meeting of the sub-group in Prague
- Press release from the 3rd meeting of the sub-group in Dublin
- Press release from the 4th meeting of the sub-group in Porto
- Press release from the 5th meeting of the sub-group in Vienna
- Press release from the 6th meeting of the sub-group in Luxembourg
- Press release from the 7th meeting of the sub-group in Bucharest
- Appendix 1 (7th meeting of the sub-group) - CEAOB ISG - Infographic - Banking industry
- Appendix 2 (7th meeting of the sub-group) - CEAOB ISG - Infographic - Industrial Products industry
- Appendix 3 (7th meeting of the sub-group) - CEAOB ISG - Infographic Insurance Industry
- Appendix 4 (7th meeting of the sub-group) - CEAOB ISG - Infographic - Retail and Consumer product industry
- Press release from the 8th meeting of the sub-group
- Press release from the 9th meeting of the sub-group
- Press release from the 10th meeting of the sub-group
- Appendix (10th meeting of the sub-group) - CEAOB ISG - Infographic - IT audit work
- Press release from the 11th meeting of the sub-group
- Appendix (11th meeting of the sub-group) - CEAOB ISG - Infographic – auditor’s responses to assessed risks
- Market monitoring
Reports
- Report on materiality in audit
- Annual report 2021
- Report on the 2021 CEAOB enforcement questionnaire
- Annual report 2020
- 2020 CEAOB audit committee analysis
- Report on the 2020 CEAOB enforcement questionnaire
- Report on the 2019 CEAOB enforcement questionnaire
- Annual report 2019
- Report on the 2018 CEAOB enforcement questionnaire
- Annual report 2018
- Report on the 2017 CEAOB enforcement questionnaire
- Annual report 2017
- Annual report 2016
Guidelines/opinions
2022
- Comment letter to IAASB exposure draft ISA 700 and ISA 260
- CEAOB response to EC questionnaire on sharing and re-use of data contribution
- Response to EFRAG’s consultation on the first set of draft european sustainability reporting standards (ESRS)
- Comment letter to IESBA’s proposed technology-related revisions to the Code
- Comment letter to IESBA proposed revisions to definition of engagement team and group audits
- Third-country auditors of issuers subject to ESEF requirements – Use of the CEAOB guidelines on ESEF
- CEAOB response to European Commission’s public consultation on corporate reporting
- Comment letter to IAASB on audit of less complex entities
2021
- CEAOB Guidelines on the auditors’ involvement on financial statements in European Single Electronic Format (ESEF)
- CEAOB reply to European Commission’s targeted consultation on supervisory convergence and the single rule book
- Comment letter to IESBA proposed revisions of definitions of listed entity and public interest entity in the Code
- Guidelines on appointment of statutory auditors by public interest entities
- Comment letter to European institutions on the Digital Operational Resilience Act (DORA) proposal
- Comment letter to IAASB consultation on fraud and going concern
2020
- Comment letter relating to the IAASB’s Exposure Draft - ISA 600
- Response to European Commission’s public consultation on the revision of the non-financial reporting directive
- Comment letter relating to IESBA code of ethics revision - non-audit services
- Comment letter relating to IESBA code of ethics revision - fees
- CEAOB statement in view of COVID-19 impact on audits of financial statements
2019
- Guidelines on auditors’ involvement on financial statements in ESEF
- Guidelines on duration of the audit engagements
- Comment letter relating to the consultation on the audit of less complex entities
- Comment letter relating to IAASB exposure drafts on ISQM 1, 2 and ISA 220
- Comment letter relating to IAASB strategy 2020-2023 and work plan 2020-2021
2018
- Response to the Monitoring Group consultation
- Common Audit Inspection Methodology (CAIM)
- Guidelines on “Monitoring the fee cap of non-audit services”
- Comment letter relating to IAASB's exposure draft - ISA 315
2017
Contact the CEAOB secretariat
Send an email to the CEAOB secretariat