Comments received on the consultative document "External audits of banks"

On 21 March 2013, the Basel Committee released its consultative document External audits of banks. Interested parties were invited to provide written comments by 21 June 2013. These comments, in PDF format, are available below.

The Committee wishes to thank those who have taken the time and effort to express their views.

Akio Sashida 27kb
American Bankers Association 106kb
Associazione Italiana Revisori Contabili 1871kb
Austrian Federal Economic Chamber 40kb
BDO International Limited 38kb
Canadian Bankers Association 208kb
Chris Barnard 17kb
Compagnie Nationale des Commissaires aux Comptes 478kb
Deloitte Touche Tohmatsu Limited 129kb
DGRV and DSGV 314kb
Ernst and Young Global Limited 177kb
Federation of European Accountants (FEE) 74kb
FirstRand 198kb
Global Public Policy Committee 130kb
Grant Thornton International Limited 550kb
Hermes Equity Ownership Services 68kb
Hong Kong Association of Banks 655kb
Hong Kong Institute of Certified Public Accountants 125kb
International Auditing and Assurance Standards Board 79kb
Internatonal Federation of Accountants 362kb
IRAIF (IREFI) 1610 kb
Japanese Bankers Association 38kb
Japanese Institute of Certified Public Accountants 49kb
KPMG IFRG Limited 242kb
Polish Bank Association 173kb
PricewaterhouseCoopers International Limited 633kb
Saudi Arabian Banks 57kb
South African Institute of Chartered Accountants 2684kb
The Institute of Internal Auditors 121kb
UK Financial Reporting Council 54kb
World Council of Credit Unions 365kb
WSBI-ESBG 243kb