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U.S.-Belgium Audit Inspection Pact Leaves China as Lone Holdout

April 20, 2021, 3:44 PM

The U.S. audit regulator said Tuesday that it has reached an agreement with Belgium that will allow its staff to inspect the work of Belgian public company auditors.

The Public Company Accounting Oversight Board’s joint-inspections deal with Belgium leaves China as the only country that hasn’t agreed to full cooperation with the U.S. regulator.

Inspections form the backbone of the PCAOB’s nearly 20-year oversight of the audit ...

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