International Organization of Securities Commissions (IOSCO)


The International Organization of Securities Commissions (IOSCO)
is the international body that brings together the world's securities regulators and is recognized as the global standard setter for the securities sector. IOSCO develops, implements and promotes adherence to internationally recognized standards for securities regulation. It works intensively with the G20 and the Financial Stability Board (FSB) on the global regulatory reform agenda.

IOSCO was established in 1983. Its membership regulates more than 95% of the world's securities markets in more than 115 jurisdictions; securities regulators in emerging markets account for 75% of its ordinary membership.

The IOSCO Objectives and Principles of Securities Regulation have been endorsed by both the G20 and the FSB as the relevant standards in this area. They are the overarching core principles that guide IOSCO in the development and implementation of internationally recognized and consistent standards of regulation, oversight and enforcement. They form the basis for the evaluation of the securities sector for the Financial Sector Assessment Programs (FSAPs) of the International Monetary Fund (IMF) and the World Bank.

IOSCO Objectives

IOSCO members have resolved:
• to cooperate in developing, implementing and promoting adherence to internationally recognized and consistent standards of regulation, oversight and enforcement in order to protect investors, maintain fair, efficient and transparent markets, and seek to address systemic risks;
• to enhance investor protection and promote investor confidence in the integrity of securities markets, through strengthened information exchange and cooperation in enforcement against misconduct and in supervision of markets and market intermediaries; and
• to exchange information at both global and regional levels on their respective experiences in order to assist the development of markets, strengthen market infrastructure and implement appropriate regulation.

Categories of Members

There are three categories of members: ordinary, associate and affiliate.

In general, the ordinary members are the national securities commissions or similar governmental bodies with significant authority over securities or derivatives markets in their respective jurisdictions.

Associate members are usually supranational governmental regulators, subnational governmental regulators, intergovernmental international organizations and other international standard-setting bodies, as well as other governmental bodies with an appropriate interest in securities regulation.

Affiliate members are self-regulatory organizations, securities exchanges, financial market infrastructures, international bodies other than governmental organizations with an appropriate interest in securities regulation, investor protection funds and compensation funds, and other bodies with an appropriate interest in securities regulation.

In 1998, IOSCO adopted a comprehensive set of Objectives and Principles of Securities Regulation (IOSCO Principles), now recognized as the international regulatory benchmarks for all securities markets. In 2003 the organization endorsed a comprehensive methodology (IOSCO Principles Assessment Methodology). IOSCO employs this methodology to conduct an objective assessment of the level of implementation of the IOSCO Principles in members' jurisdictions and to help develop practical action plans to correct identified deficiencies.

In 2002, IOSCO adopted a Multilateral Memorandum of Understanding Concerning Consultation and Cooperation and the Exchange of Information (IOSCO MMoU), which was designed to facilitate cross-border enforcement and exchange of information among international securities regulators.

A top priority for IOSCO is for its members to achieve the effective implementation of the IOSCO Principles and the MMoU, thereby facilitating cross-border cooperation, mitigating global systemic risk, protecting investors and ensuring fair and efficient securities markets.

RS Securities Commission and IOSCO

The Securities Commission of the Republic of Serbia was accepted as the ordinary member of the International Organization of Securities Commissions (IOSCO), at the 28th annual conference of IOSCO held in Istanbul, in May 2002.

As an ordinary member of the International Organization of Securities Commissions, the Commission cooperates in development and application of the internationally recognized standards of regulation, supervision and investor protection and the exchange of information, both globally and regionally.

Memorandum of Understanding

On 22 October 2009, the Securities Commission became a full signatory to the IOSCO Multilateral Memorandum of Understanding Concerning Consultation and Cooperation and the Exchange of Information (MMoU).

The Memorandum of Understanding represents a common understanding amongst its signatories about how they will consult, cooperate, and exchange information.  Its an instrument for promoting cross-border regulatory and enforcement cooperation, reducing global systemic risk, investor protection and ensuring fair and efficient securities markets.

All governmental regulatory bodies that are ordinary or associate members of IOSCO are eligible to apply to sign the MMoU: In total, 148 ordinary and associate members are eligible, of which 117 are MMoU signatories  (March 2018).

The information exchange among the signatories has proven to be an invaluable tool. The number of information requests that have been made under the MMoU since 2003 (when 83 information requests were made), keeps growing. There were as much as 4319 requests for information among the signatories in 2019.

The Audit Public Oversight Board was founded in October 2013 in order to protect public interests and supervise the work of the Chamber of Certified Auditors, audit companies, independent advisers and licensed certified auditors.

The establishment and the work of the Audit Public Oversight Board is governed by the Law on Audit. It is the role of the Board to control the work of auditors, audit companies and of the Chamber of Certified Auditors, and to license auditors and audit companies. Its members are independent from the impact of the auditors and the Chamber of Certified Auditors.

The work of this body will contribute to the higher transparency and enhanced financial discipline. The model of public oversight was accepted in accordance with the best international practices in the area and adheres to the EU acquis. The goal is to have the quality of financial reporting improved, regulations and practice harmonized.

The Audit Public Oversight Board has a Chairman and six members. The Chairman and the members of the Audit Public Oversight Board are elected and released from duty by the Government. Four members are elected at the proposal of the Minister of Finance, one member is proposed by the National Bank of Serbia and one member by the Securities Commission.

The Audit Public Oversight Board supervises:

1) Programs for taking, recognizing and organizing examinations for the title of a certified auditor;
2) Establishing and implementation of the program for continuous professional capacity building of certified auditors;
3) Granting, renewal and withdrawal of certified auditor licenses;
4) Granting to and revoking audit authorizations from audit firms and independent auditors;
5) Application of IAS;
6) Application of the Auditors’ Code of Professional Ethics;
7) Implementation of disciplinary actions and other measures aimed at correcting and sanctioning irregularities.


Тhe Financial Stability Committee was founded by the Serbian Government, National Bank of Serbia (NBS), Deposit Insurance Agency (DIA) and Securities Commission on 9 December 2013. The Agreement on Financial Stability Committee, a coordination and advisory body which promotes and strengthens cooperation between the above institutions, was signed by NBS Governor Jorgovanka Tabaković, Minister of Finance Lazar Krstić, Head of DIA Zoran Obradović and the then Chairman of the Securities Commission Zoran Ćirović.

Bearing in mind that financial stability is critical to economic development which creates preconditions for sustainable GDP growth and lowering of unemployment, as well as the fact that the global financial crisis continues to impact on the real economy, this interinstitutional body is to contribute to the strengthening and maintaining of stability of the Serbian financial system at large.

The Committee acts as an advisory body tasked with reviewing and assessing all issues and measures to be taken with a view to preserving financial stability. It also coordinates all key entities in this process. Harmonization of policies and measures, including timely and more efficient exchange of data and information pertaining to financial stability, contributes to enhancing the quality of monitoring and assessing of systemic risks, strengthening the resilience of the financial system in crisis situations, and taking of timely and adequate measures to preempt adverse effects in the financial sector and the economy.

Members of the Financial Stability Committee are NBS Governor, Minister of Finance, Head of DIA, Chairman of the Securities Commission, Director of the Administration for Supervision of Financial Institutions, State Secretary at the Ministry of Finance, NBS Vice-Governor in charge of financial stability, and General Manager of the Banking Supervision Department.