Other links of interest 

REGIONAL AND LOCAL PUBLIC SECTOR AUDIT INSTITUTIONS
& ASSOCIATIONS

France

Chambre régionale des comptes de Guadaloupe-Guyane-Martinique
www.ccomptes.fr/Nos-activites/Chambres-regionales-des-comptes-CRC/Guadeloupe-Guyane-Martinique

Chambre régionale des comptes de La Réunion
www.ccomptes.fr/Nos-activites/Chambres-regionales-des-comptes-CRC/La-Reunion

Chambre régionale des comptes de Mayotte
www.ccomptes.fr/Nos-activites/Chambres-regionales-des-comptes-CRC/Mayotte

Chambre territoriale des comptes de Nouvelle-Calédonie
www.ccomptes.fr/Nos-activites/Chambres-territoriales-des-comptes-CTC/Nouvelle-Caledonie


Chambre territoriale des comptes de la Polynésie française
www.ccomptes.fr/Nos-activites/Chambres-territoriales-des-comptes-CTC/Polynesie-francaise

Chambre territorale des comptes de Saint-Bartélémy
www.ccomptes.fr/Nos-activites/Chambres-territoriales-des-comptes-CTC/Saint-Barthelemy

Chambre territorale des comptes de Saint-Martin
www.ccomptes.fr/Nos-activites/Chambres-territoriales-des-comptes-CTC/Saint-Martin

Chambre territoriale des comptes de Saint-Pierre-et-Miquelon
www.ccomptes.fr/Nos-activites/Chambres-territoriales-des-comptes-CTC/Saint-Pierre-et-Miquelon

Germany


Bayerischer Oberster Rechnungshof
www.orh.bayern.de

Rechnungshof der Freien Hansestadt Bremen
www.rechnungshof.bremen.de/

Rechnungshof der Freien und Hansestadt Hamburg
www.hamburg.de/rechnungshof

Rechnungshof des Saarlandes
www.rechnungshof.saarland.de

Lithuania

Association of Comptrollers for Local Authorities (Savivaldybių
kontrolierių asociacija, SKA) (Observer status within EURORAI granted in 2006)
www.skontrole.lt/en/

Netherlands

Dutch Society of Public Audit Offices and Public Audit Committees
(Nederlandse Verenigung van Rekenkamers & Rekenkamercommissies)
www.nvrr.nl

Norway

Norwegian Association of Local Government Auditors
(Norges Kommunerevisorforbund) (Observer status within EURORAI granted in 2017)
www.nkrf.no

Poland


Regional Chamber of Audit in Białystok (RIO w Białymstoku)
www.bialystok.rio.gov.pl

Regional Chamber of Audit in Gdańsk (RIO w Gdańsky)
www.bip.gdansk.rio.gov.pl

Regional Chamber of Audit in Kielce (RIO w Kielcach)
www.kielce.rio.gov.pl

Regional Chamber of Audit in Lublin (RIO w Lublinie)
www.lublin.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 Rzeszów (RIO w Rzeszowie)
www.rzeszow.rio.gov.pl

Russia

Association of Chambers of Control and Accounts of the Russian Federation (Ассоциация контрольно-счетных органов Российской Федерации (АКСОР) (Observer status within EURORAI granted in 2010)
www.ach-fci.ru

Slovakia

Association of Comptrollers for Local Authorities (Združenie hlavných kontroloróv miest a obcí Slovenskej republiky, ZHK) (Observer status within EURORAI granted in 2006)
www.zhk.sk

Spain

Association of regional public sector audit institutions in Spain (Asociación de los órganos de control externo autonómicos - ASOCEX)
www.informesocex.es

Switzerland


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

Cour des comptes de Genève
www.geneve.ch/cdc

Finanzkontrolle  des Kantons Graubünden
www.fiko.gr.ch

Contrôle des finances de la République et du Canton de Jura
www.jura.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.ow.ch/de/verwaltung/aemter/?amt_id=123

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 (Observer status within EURORAI granted in 2001)
www.ccola.ca

Le Vérificateur général du Québec (Observer status within EURORAI granted in 2001)
www.vgq.gouv.qc.ca

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.oag-ns.ca

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 de la Provincia de Salta (Observer status within EURORAI granted in 2014)
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


ATRICON - Association of members of Brazilian courts of audit
www.atricon.org.br

Instituto Rui Barbosa - Association of Brazilian courts of audit (Observer status within EURORAI granted in 2016)
www.irbcontas.org.br

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


Australasian Council of Auditors-General (ACAG)
www.acag.org.au/

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


SUPREME AUDIT INSTITUTIONS & ASSOCIATIONS


INTOSAI
- International Organization of Supreme Audit Institions
www.intosai.org

EUROSAI - European Organization of Supreme Audit Institutions
www.eurosai.org

ARABOSAI - Arab Organization of Supreme Audit Institutions
www.arabosai.org

ASOSAI - Asian Organization of Supreme Audit Institutions
www.asosai.org

OLACEFS - Organization of Latin American and Carribean 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

Tribunal de Comptes (Andorra)
www.tribunaldecomptes.ad

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
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 - Contrôle fédéral des finances (Switzerland)
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 de Chile
www.contraloria.cl

Contraloría General de la República de Colombia
www.contraloriagen.gov.co

Contraloría General de la República del Perú (Peru)
www.contraloria.gob.pe

Tribunal de Cuentas de la República de Uruguay
www.tcr.gub.uy

Contraloría General de la República de 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


OTHER INTERNATIONAL AUDIT BODIES


United Nations Panel of External Auditors
www.un.org/auditors/panel/


OTHER PUBLIC AUDIT WEBS


The Public Audit Forum - 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

The Accountability Website - El Portal Rendición de Cuentas - an initiative led by the Spanish Court of Audit and with the participation of the audit offices of the Spanish Autonomous Communities to facilitate accountability of local bodies and to allow citizens to have access to information and knowledge of the management developed -
www.rendiciondecuentas.es/en/index.html

Foundation for Training and Research in Public Sector Auditing - Fundación para la Formación e Investigación en Auditoría del Sector Público (FIASEP) - institution created in Spain to promote the training of professionals who perform public sector audits i.e. civil servants or private firm employees, and foster research and publishing in this area - (Observer status within EURORAI granted in 2014)
www.fundacionfiasep.org

Canadian Comprehensive Auditing Foundation-Fondation canadienne pour la vérification intégrée (CCAF-FCVI)
www.ccaf-fcvi.com

The International Center for Performance Auditing (ICPA) - a non-profit organization that aims to strengthen government auditing and the contribution of government performance audit organizations to effective democratic governance -
www.performanceaudit.org

www.issai.org/composite-347.htm
International Standards of Supreme Audit Institutions (ISSAI) - this is where you will find the complete and updated collection of professional standards and best practice guidelines for public sector auditors, officially authorised and endorsed by the International Organisation of Supreme Audit Institutions (INTOSAI).


PUBLIC FINANCE & ACCOUNTANCY BODIES


International Accounting Standards Board (IASB) - 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 al 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

The Association of Chartered Certified Accountants (ACCA)
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

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

Association pour les finances et la comptabilité publiques (AFCP) / Verband für öffentliches Finanz- und Rechnungswesen (VÖFRW) - a specialised asociation of financial authorities and public finance audit offices of the three administrative levels in Switzerland -
www.voefrw.ch

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


AUDIT OF INFORMATION SYSTEMS


Information Systems Audit and Control Association (ISACA)
www.isaca.org


OTHERS


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.sigmaweb.org

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; is part of the UK criminal justice system -
www.sfo.gov.uk

The European Institute for Combatting Corruption and Fraud (TEICAFF)
www.teiccaf.com

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 was an INGO enjoying participatory status with the Council of Europe from 2001 until 2017)
www.coe.int
- Conference of INGOs
www.coe.int/T/NGO/default_en.asp
- 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.nl


REVIEWS


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.intosaijournal.org/
New! More than 130 delegates coming from 13 different countries attended the International Seminar on the theme “E-Government and Public Audit - Analysis of Best Practices” which took place on 27th October in Seville. The event was hosted by the Audit Office of Andalusia.