Homepage

Members Login

Font: A A A

Register

Register of Third Country Audit Entities

The Irish Auditing and Accounting Supervisory Authority’s (‘IAASA’) Register contains details of third country auditors and audit entities registered in accordance with the European Union (Third Country Auditors and Audit Entities Equivalence, Transitional Period and Fees) Regulations 2012 (Transitional Regulations), which give effect to the provisions in the European Commission Decision 2011/30/EU of the 19 January 2011, amended by Decision 2013/288/EU.

The Companies Registration Office (www.CRO.ie) will include in the Register of Auditors, all third country auditors/audit entities registered under the European Communities (Statutory Audits) (Directive 2006/43/EC) Regulations 2010 (‘Regulations’). The CRO’s Auditor Search Facility can be accessed here.

IAASA will provide to the CRO, for inclusion in the Register of Auditors, certain specified information relating to the registered third country auditors/audit entities. Please see the Form B – “Frequently Asked Questions”, in particular FAQ 23 for further details on the information that will be made available on the CRO’s Register of Auditors.

Transitional Registration

A third country auditor/audit entity is shown on IAASA’s register as “Transitional” where it has provided to IAASA all the information listed in subparagraphs (a) to (e) of Article 2(1) of the Commission Decision 2011/30/EU of 19 January 2011, amended by Decision 2013/288/EU.

In the context of the Commission Decision, the term “Transitional” does not mean a formal registration under Article 45 of the Directive 2006/43/EC.

The Commission Decision 2011/30/EU of the 19 January 2011, amended by Decision 2013/288/EU, exempts, for a transitional period, certain third country auditors and audit entities from the requirements of Article 45 of the Directive, on condition that they provide relevant Members States with specific information.

The transitional period outlined in Decision 2011/30/EU, amended by Decision 2013/288/EU, applies in respect of audits of annual accounts for financial years starting between 2 July 2010 and 31 July 2015. Only auditors and audit entities that provide audit reports concerning the annual or consolidated accounts of companies incorporated in the third countries listed in the annex to Commission Decision 2011/30/EU, amended by Decision 2013/288/EU, can apply for registration under the Decision.

“Transitional” status under the Commission Decision 2011/30/EU, amended by Decision 2013/288/EU, permits registered third country auditors and audit entities to issue legally valid audit opinions on the financial statements of issuers:

• whose transferable securities are admitted to trading on a regulated market in Ireland for the period defined in the Commission Decision 2011/30/EU, amended by Decision 2013/288/EU,  (i.e. audits of annual financial statements for financial years starting between 2 July 2010 to 31 July 2015); and

• who are incorporated in the third countries listed in the annex to Commission Decision 2011/30/EU, amended by Decision 2013/288/EU.

The third country auditors and audit entities listed in this Register are not subject to public oversight by IAASA and neither quality assurance inspections nor disciplinary investigations will be initiated or performed in respect of these entities by IAASA. The third country auditors and audit entities listed in the Register below are only subject to whatever public oversight is in place in their respective home countries. “Transitional” status therefore, provides no assurance as to the extent to which that auditor/audit entity is subject to audit regulation in its home country.

By clicking on the third country auditor’s/audit entity’s name below, the details required by the Regulations, regarding each entity can be accessed. The information has been provided by the relevant third country auditor/audit entity to IAASA. IAASA has relied upon the accuracy of same and has not performed any due diligence or verification procedures thereon.

Registration No

Entity

Location

 

 

 

Full Registration under Article 45

Where the third country auditor/audit entity cannot avail of Transitional Period of Commission Decision 2011/30/EU, amended by Decision 2013/288/EU, it must apply to IAASA for registration according to Article 45 of the Directive 2006/43/EC. These third country auditors/audit entities have to submit to the Authority their application for registration using Form B.

IAASA will then provide certain specified information, relating to registered third country auditors/audit entities to the Companies Registration Office (‘CRO’). The CRO will include the registered third country auditors/audit entities in its Register of Auditors. The CRO’s Audit Search facility can be accessed here