The SEC has adopted rules under Sarbanes Oxley requiring the PCAOB to inspect third party auditors of firms that issue securities in the US.

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The SEC has adopted rules under Sarbanes Oxley requiring the PCAOB to inspect third party auditors of firms that issue securities in the US. Allowing closer inspection of audit firms, their jurisdiction and ownership.

A example where the US is setting oversight and assurance requirements for access to US markets.

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Cybersecurity, Governance & ESG, Regulation & Compliance

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