The 12 month recommendation implementation period is set out in Regulation (EU) 537/2014. All other timelines are set by IAASA to improve the efficiency of the inspection process. Section 1523 of the Companies Act 2014 gives IAASA the power to require a relevant person to provide specified documents within a specified period. Furthermore, section 906 of the Companies Act 2014 gives IAASA the power to adopt rules concerning any matter that relates to its functions and to do anything to facilitate the performance of its functions.
News
Other news
-
Publication of Corrective Public Notice: Petra Diamonds US$ Treasury plc annual report and financial statements for the year ended 30 June 2025
IAASA performed a follow…
-
IAASA publishes reports on the quality assurance review of firms that audit public- interest entities
Today, IAASA has published…
-
PABs’ Governance of Regulatory Frameworks – Risk Management
IAASA’s Professional Body Supervision…
-
Outcome of financial statement examinations completed in 2025
IAASA has published a paper summarising…
Home » What is the basis for the stated deadlines cited within the inspection process?
Other news
-
Publication of Corrective Public Notice: Petra Diamonds US$ Treasury plc annual report and financial statements for the year ended 30 June 2025
IAASA performed a follow…
-
IAASA publishes reports on the quality assurance review of firms that audit public- interest entities
Today, IAASA has published…
-
PABs’ Governance of Regulatory Frameworks – Risk Management
IAASA’s Professional Body Supervision…
-
Outcome of financial statement examinations completed in 2025
IAASA has published a paper summarising…