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IAASA 2021 Transparency Reporting – Thematic Review.

08/04/2021

IAASA has today published its Transparency Reporting – Thematic Review. 

The objective of this thematic review was to assess the effectiveness of transparency reporting by PIE audit firms in Ireland, to share areas of good practice and other reporting innovations, and to highlight areas where firms need to make improvements.

Specifically, the thematic review focused on the following areas:

  1. compliance – determining the level of compliance with regulatory requirements
  2. accessibility – assessing the ease with which transparency reports are accessed
  3. good practice – exploration of areas of good practice

With some exceptions, IAASA found that transparency reports were typically prepared to a good standard, compliant with the Regulation and readily accessible. 

Although there were some observations identified around compliance and accessibility, there were several examples of good practice in transparency reporting. IAASA encourages firms to consider these areas of good practice and apply them in the preparation and publication of their annual transparency report.

 

 

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