New Caledonia

* The Forum of Firms is an association of international networks of accounting firms. The objective of the Forum of Firms is to promote consistent and high quality standards of financial and auditing practices world-wide. Members in the Forum have confirmed that they have policies and methodologies with respect to transnational audits that are based, to the extent practicable, on International Standards on Auditing and conform to the IFAC Code of Ethics for Professional Accountants and national codes of ethics and that they maintain appropriate quality control standards in accordance with International Standards on Quality Control in addition to relevant national standards. Members have also confirmed that they conduct, to the extent not prohibited by national regulation, regular globally coordinated internal quality assurance reviews.