Basel Committee - BIS - Accounting and auditing

Date	Publications
Mar 2013	External audits of banks - consultative document
Jun 2012	The internal audit function in banks - final document
Dec 2011	Application of own credit risk adjustments to derivatives - consultative document
Dec 2011	The internal audit function in banks - consultative document
Aug 2009	Guiding principles for the replacement of IAS 39
Apr 2009	Supervisory guidance for assessing banks' financial instrument fair value practices - final paper
Dec 2008	External audit quality and banking supervision
Nov 2008	Supervisory guidance for assessing banks' financial instrument fair value practices - consultative paper
Jun 2008	Fair value measurement and modelling: An assessment of challenges and lessons learned from the market stress
Jun 2006	Supervisory guidance on the use of the fair value option for financial instruments by banks - final document
Jun 2006	Sound credit risk assessment and valuation for loans - final document
May 2006	For information only: First Public Report of the Public Interest Oversight Board
Jul 2005	Supervisory guidance on the use of the fair value option by banks under International Financial Reporting Standards - consultative document
Apr 2005	Compliance and the compliance function in banks - final document
Oct 2003	The compliance function in banks - consultative document
Aug 2002	Internal Audit in Banks and the Supervisor's Relationship with Auditors: A Survey Also available in: Spanish
Jan 2002	The relationship between banking supervisors and banks' external auditors
Aug 2001	Internal audit in banks and the supervisor's relationship with auditors
Feb 2001	The relationship between banking supervisors and banks' external auditors
Jul 2000	Internal audit in banking organisations and the relationship of the supervisory authorities with internal and external auditors
Apr 2000	Review of international accounting standards
Jul 1999	Sound Practices for Loan Accounting and Disclosure Also available in: German French Italian
Sep 1998	Framework for Internal Control Systems in Banking Organisations Also available in: German French Italian
Jan 1998	Framework for the Evaluation of Internal Control Systems Also available in: German French Italian
Feb 1990	The audit of international commercial banks (Statement issued by the International Auditing Practices Committee after consultation with the Basel Committee)
Jul 1989	The relationship between bank supervisors and external auditors (Statement issued by the International Auditing Practices Committee after consultation with the Basel Committee)
Dec 1987	The relationship between bank supervisors and external auditors (Joint task force)
Feb 1984	Interbank confirmation procedures

Mar 2013