Basel Committee - Accounting and auditing

External audit quality and banking supervision

Supervisory guidance for assessing banks' financial instrument fair value practices

Implementation of the compliance principles

Fair value measurement and modelling: An assessment of challenges and lessons learned from the market stress

Supervisory guidance on the use of the fair value option for financial instruments by banks

Sound credit risk assessment and valuation for loans

For information only: First Public Report of the Public Interest Oversight Board

Sound credit risk assessment and valuation for loans - consultative document

Supervisory guidance on the use of the fair value option by banks under International Financial Reporting Standards - consultative document

Compliance and the compliance function in banks

The compliance function in banks

Internal Audit in Banks and the Supervisor's Relationship with Auditors: A Survey

Other languages:

• Español

The relationship between banking supervisors and banks' external auditors

Internal audit in banks and the supervisor's relationship with auditors

Basel Committee review of international accounting standards

Sound Practices for Loan Accounting and Disclosure

Other languages:

• Deutsch
• Français
• Italiano

Survey of disclosures about trading and derivatives activities of banks and securities firms 1997

Sound Practices for Loan Accounting, Credit Risk Disclosure and Related Matters

Other languages:

• Deutsch
• Italiano

Framework for Internal Control Systems in Banking Organisations

Other languages:

• Deutsch
• Français
• Italiano

The audit of international commercial banks (Statement issued by the International Auditing Practices Committee after consultation with the Basel Committee)

The relationship between bank supervisors and external auditors (Statement issued by the International Auditing Practices Committee after consultation with the Basel Committee)

Basel Committee: The relationship between bank supervisors and external auditors (Joint task force)

Basel Committee: Interbank confirmation procedures