The Audit and Oversight Community of Practice (AOCoP) was created to support REPARIS countries in addressing issues relating to audit and audit oversight, including alignment with the EU acquis communataire. The AOCoP sought help participants understand the main issues in the EU acquis, to share their experiences in addressing them, and ultimately to develop and implement action plans at the regional as well as the national level.

From January 2012, the AOCoP was combined with the FRCoP to form the Corporate Financial Reporting Community of Practice (CFRCoP).