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 and the European Securities and Markets Authority (ESMA).
The European Banking Authority (EBA), the European Insurance and Occupational Pensions Authority (EIOPA), the representatives of the national audit authorities of the European Economic Area (EEA) from Iceland, Liechtenstein, and Norway, and the Audit Public Oversight Body of Ukraine (APOB) are observers.
More information
- Work plan 2025
- Terms of reference 2024
- Work plan 2024
- Work plan 2023
- 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
- Press release from the 11th meeting of the sub-group
- Press release from the 12th meeting of the sub-group
- Press release from the 13th meeting of the sub-group
- Press release from the 14th meeting of the sub-group
- Press release from the 15th meeting of the sub-group
- Press release from the 16th meeting of the sub-group
Guidelines/opinions
- 2024
- Common Audit Inspection Methodology (CAIM) ISA 600
- CEAOB guidelines on limited assurance on sustainability reporting
- Comment letter on IAASB ED ISA 240 (Fraud)
- Comment letter on IESBA exposure draft on International ethics standards for sustainability assurance
- Comment letter on IESBA exposure draft on Using the work of an external expert
- Comment letter on IAASB exposure draft on proposed narrow scope amendments several standards as a result of the revisions to the definitions listed entity and public listed entity in the IESBA Code
- Letter from the Commission: Request for the adoption of non-binding assurance guidelines and for a technical advice for the development of EU specific add-ons to be included in the Delegated Act adopting limited assurance sustainability standards based on the final version of ISSA 5000
- Common Audit Inspection Methodology (CAIM) ISA 600
- 2023
- Comment letter on IAASB exposure draft ISSA 5000
- Common Audit Inspection Methodology (CAIM) - Information and cyber security inspection
- Common Audit Inspection Methodology (CAIM) - IT inspection
- CEAOB comment letter relating to the IAASB's Exposure Draft on Proposed ISA570 (Revised 202X) Going Concern
- Comment letter on IESBA proposed strategy and work plan for 2024-2027
- Comment letter to IAASB exposure draft on audits of group financial statements for Less Complex Entities
- Comment letter to IAASB exposure draft ISA 500
- Comment letter relating to the IAASB's proposed strategy and work plan for 2024-2027
- CEAOB report on EU Audit Regulation and Directive reforms
- Opinion on the first set of European Sustainability Reporting Standards (ESRS) prepared by EFRAG
- Comment letter on IAASB exposure draft ISSA 5000
- 2022
- Common Audit Inspection Methodology (CAIM) ISQM
- 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
- Common Audit Inspection Methodology (CAIM) ISQM
- 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
- CEAOB Guidelines on the auditors’ involvement on financial statements in European Single Electronic Format (ESEF)
- 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
- Comment letter relating to the IAASB’s Exposure Draft - ISA 600
- 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
- Guidelines on auditors’ involvement on financial statements in ESEF
Consultations
- 30 September 2024
Results of the CEAOB consultation on the draft guidelines on limited assurance on sustainability reporting
- 21 June 2024
Public consultation on the draft guidelines on limited assurance on sustainability reporting.
End date: 22 July 2024