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1. Certified Public Accountants and Auditing Oversight Board (CPAAOB) and Financial Services Agency (FSA) signed a Letter on cooperation in the area of audit oversight (PDF:515KB) with the Netherlands Authority for the Financial Markets (AFM) on March 19, 2013 and exchanged the Letters with the AFM on March 26, 2013. 2. Given the global nature of capital markets, this exchange of Letters intends to strengthen and facilitate cooperation between both authorities in order to protect investors and to help promote public trust in audit process in the capital markets of both countries. 3. Through this exchange of letters, each authority is able to share information upon request, related to Auditors that fall within the regulatory jurisdiction of both authorities. 4. The contents of the Letters include, but are not limited to, the following:
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