There are five prescribed accountancy bodies (PABs) in Ireland. Two of these are also recognised accountancy bodies (RABs), which means they can approve their members to work as statutory auditors and sustainability assurance service providers.

IAASA supervises how the PABs regulate and monitor their members. It also oversees how the RABs perform their functions related to statutory auditors and sustainability assurance service providers, including:

• Approval and registration
• Quality assurance*
• Continuing professional development
• Investigation and discipline*

* IAASA directly handles quality assurance, and investigation and discipline for statutory auditors and sustainability assurance providers to public interest entities. For more information see the Assurance Quality Supervision webpage.

Find out more about the PABs, including links to their membership directories, on the PAB Overview webpage.

Learn more about how IAASA supervises the PABs and RABs in our