Austria
Burgenländischer Landesrechnungshof
www.blrh.at
Niederösterreichischer Landesrechnungshof
www.lrh-noe.at
Landesrechnungshof Voralberg
www.lrh-v.at
Kontrollamt der Stadt Wien
www.kontrollamt.wien.at
France
Chambre régionale des comptes d'Auvergne
www.ccomptes.fr/fr/CRC03/Accueil.html
Chambre régionale des comptes de Basse-Normandie
www.ccomptes.fr/fr/CRC04/Accueil.html
Chambre régionale des comptes de Bourgogne
www.ccomptes.fr/fr/CRC05/Accueil.html
Chambre régionales des comptes de Bretagne
www.ccomptes.fr/fr/CRC06/Accueil.html
Chambre régionales des comptes du Centre
www.ccomptes.fr/fr/CRC07/Accueil.html
Chambre régionale des comptes de Champagne-Ardenne
www.ccomptes.fr/fr/CRC08/Accueil.html
Chambre régionale des comptes de Corse
www.ccomptes.fr/fr/CRC09/Accueil.html
Chambre régionale des comptes de Franche-Compté
www.ccomptes.fr/fr/CRC10/Accueil.html
Chambre régionale des comptes de Guadaloupe-Guyane-Martinique ; Chambres territoriales des comptes de Saint-Barthélémy et Saint-Martin
www.ccomptes.fr/fr/CRC11/Accueil.html
Chambre régionale des comptes du Limousin
www.ccomptes.fr/fr/CRC15/Accueil.html
Chambre régionale des comptes de Lorraine
www.ccomptes.fr/fr/CRC16/Accueil.html
Chambre régionale des comptes du Pays de la Loire
www.ccomptes.fr/fr/CRC19/Accueil.html
Chambre régionale des comptes de Picardie
www.ccomptes.fr/fr/CRC20/Accueil.html
Chambre régionale des comptes de Poitou-Charentes
www.ccomptes.fr/fr/CRC21/Accueil.html
Chambre régionale des comptes de la Réunion
www.ccomptes.fr/fr/CRC23/Accueil.html
Chambre territoriale des comptes de Nouvelle-Calédonie
www.ccomptes.fr/fr/CTC01/Accueil.html
Chambre territoriale des comptes de la Polynésie française
www.ccomptes.fr/fr/CTC02/Accueil.html
Chambre territoriale des comptes de Saint-Pierre-et-Miquelon
www.ccomptes.fr/fr/CTC03/Accueil.html
Chambre territoriale des comptes de Mayotte
www.ccomptes.fr/fr/CTC04/Accueil.html
Germany
Bayerischer Oberster Rechnungshof
www.orh.bayern.de
Rechnungshof von Berlin
www.berlin.de/rechnungshof/index.html
Rechnungshof der Freien Hansestadt Bremen
www.bremen.de/rechnungshof
Rechnungshof der Freien und Hansestadt Hamburg
fhh.hamburg.de/stadt/Aktuell/weitere-einrichtungen/rechnungshof/start.html
Niedersächsischer Landesrechnungshof
www.lrh.niedersachsen.de
Landesrechnungshof Nordrhein-Westfalen
www.lrh.nrw.de
Rechnungshof des Saarlandes
www.rechnungshof.saarland.de
Lithuania
Association of Comptrollers for Local Authorities
(Savivaldybių
kontrolierių asociacija, SKA) (Observer status within EURORAI)
Netherlands
Dutch Society of Public Audit Offices and Public Audit Committees
(Nederlandse Verenigung van Rekenkamers & Rekenkamercommissies)
www.nvrr.nl
Poland
Regional Chamber of Audit in Białystok
RIO w Białymstoku
www.bialystok.rio.gov.pl
Regional Chamber of Audit in Kielce
RIO w Kielce
www.kielce.rio.gov.pl
Regional Chamber of Audit in Kraków
RIO w Krakowie
www.krakow.rio.gov.pl
Regional Chamber of Audit in Lublin
RIO w Lublinie
www.lublin.rio.gov.pl
Regional Chamber of Audit in Łódź
RIO w Łodzi
www.lodz.rio.gov.pl
Regional Chamber of Audit in Olsztyn
RIO w Olsztynie
www.olsztyn.rio.gov.pl
Regional Chamber of Audit in Opole
RIO w Opolu
www.opole.rio.gov.pl
Regional Chamber of Audit in Poznań
RIO w Poznaniu
www.poznan.rio.gov.pl
Regional Chamber of Audit in Rzeszów
Rio w Rzeszowie
www.rzeszow.rio.gov.pl
Regional Chamber of Audit in Warzawa
RIO w Warszawie
www.warszawa.rio.gov.pl
Regional Chamber of Audit in Zielona Góra
RIO w Zielonej Górze
www.zielonagora.rio.gov.pl
Switzerland
Contrôle des finances de la République et du Canton de Jura
www.jura.ch
Finanzkontrolle des Kantons Aargau
www.ag.ch
Finanzkontrolle des Kantons Appenzell Ausserrhoden
www.appenzellerland.ch
Finanzkontrolle des Kantons Basel-Landschaft
www.baselland.ch/docs/ak/fkd/finanzkontrolle.htm
Finanzkontrolle des Kantons Graubünden
www.fiko.gr.ch
Finanzkontrolle des Kantons Luzern
www.lu.ch/index/staatskanzlei/finanzkontrolle.htm
Finanzkontrolle des Kantons Nidwalden
www.nw.ch/de/verwaltung/aemter/welcome.php?amt_id=299
Finanzkontrolle des Kantons Obwalden
www.obwalden.ch/regierung_verwaltung/staatskanzlei/finanzkontrolle_d.html
Finanzkontrolle von Kanton und Stadt Schaffhausen
www.sh.ch
Finanzkontrolle des Kantons Solothurn
www.so.ch/de/pub/departemente/finanzdepartement/finanzkontrolle.htm
Finanzkontrolle des Kantons St. Gallen
www.sg.ch
Controllo delle finanze del Cantone Ticino
www.ti.ch/controllo-finanze
United Kingdom
Northern Ireland Audit Office
www.niauditoffice.gov.uk
USA
The National Association of State Auditors, Comptrollers and Treasurers (NASACT)
- from Alabama to Wyoming, with links to other sites of interest -
www.nasact.org
Association of Local Government Auditors (ALGA)
www.governmentauditors.org
Canada
Canadian Council of Legislative Auditors
www.ccvl.ca (Observer status within EURORAI)
Le Vérificateur général du Québec
www.vgq.gouv.qc.ca (Observer status within EURORAI)
Auditor General of Alberta
www.oag.ab.ca
Office of the Auditor General of British Colombia
bcauditor.com/AuditorGeneral.htm
Office of the Auditor General of Manitoba
www.oag.mb.ca
Office of the Auditor General of New Brunswick
Bureau du vérificateur général du Nouveau Brunswick
www.gnb.ca/OAG-BVG/Index.htm
Office of the Auditor General of the Newfoundland & Labrador
www.ag.gov.nl.ca/ag/
Office of the Auditor General of the Northwest Territories
www.gov.nt.ca
Office of the Auditor General of Nova Scotia
www.gov.ns.ca/audg
Office of the Auditor General of Nunawut
Bureau du vérificateur général de Nunawut
www.gov.nu.ca
Office of the Auditor General of Ontario
Bureau du vérificateur général de l'Ontario
www.auditor.on.ca
Office of the Auditor General of Prince Edward Island
www.assembly.pe.ca/auditorgeneral/index.php
Provincial Auditor of Saskatchewan
www.auditor.sk.ca
Office of the Auditor General of Yukon
www.gov.yk.ca
Argentina
Secretariado Permanente de Tribunales de Cuentas de la República Argentina (Permanent Secretariat of the Courts of Audit of the Republic of Argentina)
www.tribunalesdecuentas.org.ar
Honorable Tribunal de Cuentas de la Provincia de Buenos Aires
www.tribctas.gba.gov.ar
Tribunal de Cuentas de la Provincia de Catamarca
www.corrientes.gov.ar/tribunal/default.asp
Tribunal de Cuentas de la Provincia de Chubut
www.tcchubut.gov.ar/index.html
Tribunal de Cuentas de la Provincia de Corrientes
www.corrientes.gov.ar/tribunal/default.asp
Tribunal de Cuentas de la Provincia de Jujuy
www.jujuy.gov.ar/tribcuentas/index.htm
Tribunal de Cuentas de la Provincia de La Pampa
www.lapampa.gov.ar/PodEjecutivo/FTRIbC.htm
Tribunal de Cuentas de la Provincia de Mendoza
www.tribunaldecuentas.mendoza.gov.ar
Honorable Tribunal de Cuentas de la Provincia de Misiones
www.misiones.gov.ar/HTC
Tribunal de Cuentas de la Provincia de San Juan
www.tribunaldecuentassj.gov.ar
Auditoría General la Provincia de Salta
www.agpsalta.gov.ar
Tribunal de Cuentas de la Provincia de Santa Fe
www.santafe.gov.ar/tribunal
Tribunal de Cuentas de la Provincia de Tierra del Fuego
www.tribunalesdecuentas.org.ar/tribunales/archivos/tdf/index.htm
Brazil
Tribunal de Contas do Estado do Acre
www.tce.ac.gov.br
Tribunal de Contas do Estado do Alagoas
www.tc.al.gov.br
Tribunal de Contas do Estado do Amapá
www.tce.ap.gov.br
Tribunales de Contas do Estado do Amazonas
www.tce.am.gov.br
Tribunal de Contas do Estado da Bahia
www.tce.ba.gov.br
Tribunal de Contas do Estado do Ceará
www.tcm.ce.gov.br
Tribunal de Contas do Distrito Federal
www.tc.df.gov.br
Tribunal de Contas do Estado do Espírito Santo
www.tce.es.gov.br
Tribunal de Contas do Estado de Goiás
www.tce.go.gov.br
Tribunal de Contas do Estado do Maranhão
www.tce.ma.gov.br
Tribunal de Contas do Estado do Mato Grosso
www.tce.mt.gov.br
Tribunal de Contas do Estado do Mato Grosso do Sul
www.tce.ms.gov.br
Tribunal de Contas do Estado de Minas Gerais
www.tce.mg.gov.br
Tribunal de Contas do Estado do Pará
www.tce.pa.gov.br
Tribunal de Contas do Estado da Paraíba
www.tce.pb.gov.br
Tribunal de Contas do Estado de Pernambuco
www.tce.pe.gov.br
Tribunal de Contas do Estado do Piauí
www.tce.pi.gov.br
Tribunal de Contas do Estado do Río de Janeiro
www.tce.rj.gov.br
Tribunal de Contas do Estado do Río Grande do Norte
www.tce.rn.gov.br
Tribunal de Contas do Estado do Río Grande do Sul
www.tce.rs.gov.br
Tribunal de Contas do Estado de Rondõnia
www.tce.ro.gov.br
Tribunal de Contas do Estado de Roraima
www.tce.rr.gov.br
Tribunal de Contas do Estado de São Paulo
www.tce.sp.gov.br
Tribunal de Contas do Estado de Sergipe
www.tce.se.gov.br
Tribunal de Contas do Estado de Tocantins
www.tce.to.gov.br
Australia
Australian Capital Territories Auditor-General's Office
www.audit.act.gov.au
The Audit Office of New South Wales
www.audit.nsw.gov.au
Northern Territory Auditor-General's Office
www.nt.gov.au/ago/
The Queensland Audit Office
www.qao.qld.gov.au
South Australian Auditor-General's Department
www.audit.sa.gov.au
The Audit Office of Tasmania
www.audit.tas.gov.au
Office of the Auditor General for Western Australia
www.audit.wa.gov.au
Victorian Auditor General's Office
www.audit.vic.gov.au
INTOSAI
International Organization of Supreme Audit Institutions
www.intosai.org
EUROSAI
European Organization of Supreme Audit Institutions
www.eurosai.org
ARABOSAI
Arab Organization of Supreme Audit Institutions
www.arabosai.org/en/index.htm
ASOSAI
Asian Organization of Supreme Audit Institutions
www.asosai.org
OLACEFS
Organization of Latin American and Caribbean Supreme Audit Institutions
www.olacefs.net
SPASAI
South Pacific Association of Supreme Audit Institutions
www.oag.govt.nz/SPASAI/SPASAIHome.htm
European Court of Auditors
www.eca.europa.eu
Supreme State Audit (Albania)
www.klsh.org.al
Rechnungshof der Republik Österreich (Austria)
www.rechnungshof.gv.at
The Chamber of Accounts of the Republic of Azerbaijan
www.ach.gov.az
Cour des comptes / Rekenkamer (Belgium)
www.ccrek.be
The Audit Office of the Institutions of Bosnia and Herzegovina
www.revizija.gov.ba
National Audit Office of the Republic of Bulgaria
www.bulnao.government.bg
State Audit Office (Croatia)
www.revizija.hr
Audit Office of the Republic of Cyprus
www.audit.gov.cy
Supreme Audit Office (Czech Republic)
www.nku.cz
Rigsrevisionen - The National Audit Office of Denmark
www.rigsrevisionen.dk
The State Audit Office of Estonia
www.riigikontrll.ee
Statens Revisionsverk - State Audit Office (Finland)
www.vtv.fi
State Audit Office (Former Yugoslavian Republic of Macedonia)
www.dzr.gov.mk/
Cour des comptes (France)
www.ccomptes.fr
Chamber of Control of Georgia
www.control.ge
Bundesrechnungshof (Germany)
www.bundesrechnungshof.de
Állami Számvevöszék - State Audit Office of Hungary
www.asz.gov.hu
www.asz.hu
Ríkisendurskodun (Iceland)
www.rikisend.althingi.is
Office of the Comptroller and Auditor General (Ireland)
www.audgen.gov.ie
Corte dei Conti (Italy)
www.corteconti.it
State Audit Office of the Republic of Latvia
www.lrvk.gov.lv
Finanzkontrolle des Fürstentum Liechtenstein
www.firstlink.li
National Audit Office of the Republic of Lithuania
www.vkontrole.lt
Cour des comptes du Grand-Duché de Luxembourg (Luxembourg)
www.cour-des-comptes-lu
National Audit Office (Malta)
nao.gov.mt
Curtea de Conturi (Moldavia)
www.ccrm.md
Algemene Rekenkamer (Netherlands)
www.Rekenkamer.nl
Riksrevisjonen / Office of the Auditor General of Norway
www.riksrevisjonen.no
Najwyzska Izba Kontroli (Poland)
www.nik.gov.pl
Tribunal de Contas (Portugal)
www.tcontas.pt
Curtea de Conturi (Romania)
www.rcc.pcnet.ro
Accounts Chamber of the Russian Federation
www.ach.gov.ru
Supreme Audit Office (Slovakia)
www.controll.gov.sk/
Court of Audit (Slovenia)
www.rs-rs.si
Tribunal de Cuentas (Spain)
www.tcu.es
Riksrevisionen (Sweden)
www.riksrevisionen.se
Eidgenössische Finanzkontrolle (Switzerland)
Contrôle fédéral des finances
www.efk.admin.ch
Turkish Court of Accounts
www.sayistay.gov.tr
Accounting Chamber of Ukraine
www.ac-rada.gov.ua
National Audit Office (United Kingdom)
www.nao.gov.uk
United States Government Accountability Office
www.gao.gov
Government Auditing Standards ("The Yellow Book"), January 2007 revision
Office of the Auditor General of Canada
www.oag-bvg.gc.ca
Auditoría General de la Nación (Argentina)
www.agn.gov.ar
Contraloría General de la República de Bolivia
www.cgr.gov.bo
Tribunal de Contas da União (Brazil)
www.tcu.gov.br
Contraloría General de la República (Chile)
www.contraloria.cl
Contraloría General de la República de Colombia
www.contraloriagen.gov.co
Contraloría General de la República (Peru)
www.contraloria.gob.pe
Tribunal de Cuentas de la República (Uruguay)
www.tcr.gub.uy
Contraloría General de la República (Venezuela)
www.cgr.gov.ve
Australian National Audit Office
www.anao.gov.au
Office of the Controller and Auditor-General of New Zealand
www.oag.govt.nz
Board of Audit and Inspection (South Corea)
www.bai.go.kr
State Audit Office (Thailand)
www.sao.go.th
Office of the Auditor-General (South Africa)
www.agsa.co.za
www.unsystem.org/auditors/external.htm
- established by statutory audit institutions in the UK in order to provide a focus for development thinking in relation to public audit -
www.public-audit-forum.gov.uk
www.ccaf-fcvi.com
- independent, privately-founded accounting standard-setter based in London; founded in 2001, the IASB is the successor of the International Accounting Standards Committee (IASC) founded in 1973 in London; it is responsible for developing the International Financial Reporting Standards IFRS (new name for the International Accounting Standards - IAS - issued after 2001), and promoting the use and application of these standards -
www.iasb.org
U.S. Financial Accounting Standards Board (FASB)
- private, non-for-profit organization created in 1973 whose primary purpose is to develop generally accepted accounting principles in the United States (US GAAP) -
www.fasb.org
U.S. Governmental Accounting Standards Board (GASB)
www.gasb.org
U.S. Public Company Accounting Oversight Board (PCAOB)
- a private-sector, non-profit U.S. corporation, created to oversee the auditors of public companies in order to protect the interests of investors and further the public interest in the preparation of informative, fair, and independent audit reports -
www.pcaobus.org
International Federation of Accountants (IFAC)
- worldwide organization for the accountancy profession based in New York, founded in 1977; website with links to institutions of auditors-chartered accountants from all member countries -
www.ifac.org
- selected independent standard-setting boards of the IFAC:
-- International Public Sector Accounting Standards Board (IPSASB)
www.ifac.org/PublicSector
-- International Auditing and Assurance Standards Board (IAASB)
www.ifac.org/IAASB
European Federation of Accountants (FEE)
- representative organisation for the accountancy profession in Europe, founded in December 1986 -
www.fee.be
European Accounting Association (EAA)
www.eaa-online.org
European Financial Reporting Advisory Group (EFRAG)
- a private-sector body set up in 2001 to assist the European Commission in the endorsement of International Accounting/Financial Reporting Standards (IAS/IFRS), as issued by the IASB by providing advice on the technical quality of these standards -
www.efrag.org
www.accanet.com
Chartered Institute of Public Finance and Accountancy (CIPFA)
- one of the leading professional accountancy bodies in the UK and the only one which specialises in the public sector -
www.cipfa.org.uk
British Accounting Association (BAA)
www.baa.group.shef.ac.uk
Financial Reporting Council (FRC)
- the UK's independent regulator for corporate reporting and governance; its operating bodies are, among others, the Accounting Standards Board (ASB) and the Auditing Practices Board (APB) -
www.frc.org.uk
Accounting Standards Committee of Germany (GASC)
www.drsc.de
Association Francophone de Comptabilité (AFC)
www.afc-cca.com
IFRS
- website launched by the AICPA (American Institute of Certified Public Accountants) in order to inform on International Financial Reporting Standards (IFRS) -
www.IFRS.com
Focus IFRS
- French accounting and auditing professional institutes, Compagnie Nationale des Commissaires aux Comptes (CNCC) and the Conseil Supérieur de l'Ordre des Experts-Comptables (CSOEC), have launched a French language website focusing on IAS/IFRS -
www.focusifrs.com
Association of U.S. Government Accountants (AGA)
www.agacgfm.org
American Accounting Association (AAA)
www.aaahq.org/index.cfm
International Forum for Accountancy Development (IFAD)
www.iasplus.com/resource/ifad.htm
Rutgers Accounting Web (RAW)
- with a vast number of links to accounting sites in the U.S. and the rest of the world -
accounting.rutgers.edu
Information Systems Audit and Control Association (ISACA)
www.isaca.org
International Consortium on Governmental Financial Management (ICGFM)
www.icgfm.org
Financial Management Association International (FMA)
www.fma.org
Support for Improvement in Governance and Management in Central and Eastern European countries (SIGMA) - with numerous links to other sites -
www.oecd.org/home
Transparency International
- Transparency International is a civil society organisation dedicated to curbing both international and national corruption -
www.transparency.org
Anti-corruption Gateway for Europe and Eurasia
www.nobribes.org
European Anti-fraud Office (OLAF)
ec.europa.eu/anti_fraud/index_en.html
Serious Fraud Office (SFO)
- an independent government department that investigates and prosecutes serious or complex fraud in England, Wales and Northern Ireland; it is part of the UK criminal justice system -
www.sfo.gov.uk
Gateway to the European Union
europa.eu
EU statements on accounting (among others, on the endorsement of international accounting standards prepared by the IASB)
ec.europa.eu/internal_market/accounting/index_en.htm
EU statements on auditing (among others, on the endorsement of International Standards on Auditing - ISAs - prepared by the IAASB of the IFAC)
ec.europa.eu/internal_market/auditing/index_en.htm
Committee of the Regions (CoR)
www.cor.eu.int
Council of Europe (EURORAI is since 2001 an INGO enjoying participatory status with the Council of Europe)
www.coe.int
- Congress of Local and Regional Authorities
www.coe.int/T/Congress/Default_en.asp
- Steering Committee on Local and Regional Democracy -
an intergovernmental forum for exchanging information and best practices in the field of local and regional democracy
www.coe.int/T/E/Legal_Affairs/Local_and_regional_Democracy
Assembly of European Regions (ARE)
www.a-e-r.org
Council of European Municipalities and Regions (CEMR)
www.ccre.org
Conference of European Regional Legislative Assemblies (CALRE)
www.calre.eu/en/about_en.html
European Institute of Public Administration (EIPA) - an independent institute carrying out training and research on public administration and European policies
www.eipa.eu
Auditoría Pública (Review of Spanish regional audit bodies)
www.auditoriapublica.com
El Control Público (Review of the courts of audit of the Republic of Argentina)
www.elcontrolpublico.com
EUROSAI magazine
www.eurosai.org/eng/magazine.asp
International Journal of Government Auditing (published on behalf of INTOSAI)
www.intosai.org/Level3/Jounals/3_IJGA_.html