会计监管委员会由欧盟委员会（European Union Commission）设立，负责为欧盟委员会采用国际会计准则的提案提供意见。会计监管委员会由来自欧盟成员国的代表组成。委员会主席由欧盟委员会任命。

会计监管委员会（Accounting Regulatory Committee，缩写ARC）

The ARC is set up by the European Union (EU) Commission with responsibility for providing an opinion on commission proposals to endorse international accounting standards. The ARC consists of representatives form the EU Member States and chaired by the Commission.