The Public Company Accounting Oversight Board (PCAOB) and the Irish Auditing and Accounting Supervisory Authority (IAASA) have signed a cooperative agreement allowing for joint inspections, in the oversight of audit firms subject to the regulatory jurisdiction of both regulators.

The agreement also allows for the exchange of confidential information in accordance with Irish law and the Sarbanes-Oxley Act in the USA. 

The Sarbanes-Oxley Act requires the PCAOB to oversee and inspect all accounting firms which regularly audit public companies trading in the USA markets.

The Irish regulator is the 15th European regulator to sign a cooperative agreement with the PCAOB. 

Nearly 900 audit firms currently registered with the PCAOB are located outside the USA in 84 countries. Currently, 12 registered firms are located in Ireland.

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