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Update to the Irish Auditing Standards
October 2, 2025IAASA has issued an updated version of ISA (Ireland) 600, Audits of Group Financial Statements (Including the Work of Component Auditors). It reflects conforming amendments arising from ISA (Ireland) 505 (Revised March 2024), External Confirmations, which is effective for audits of financial periods beginning on or after 15 December 2024. The updated standard is available … Continued
See more...IAASA publishes annual Observations paper highlighting some key considerations for companies’ 2025 annual reports
September 30, 202530 September 2025 IAASA has today published its annual Observations paper highlighting matters that management, Audit Committees and auditors should consider when preparing, approving and auditing financial statements for 2025 year end dates. The Observations paper addresses: While addressed to issuers falling under IAASA corporate reporting supervision remit, the Observations paper may also be helpful to a wider range … Continued
See more...IAASA Audit Committee Briefing 2025 Agenda
September 26, 2025Ahead of the IAASA Audit Committee Briefing 2025, the agenda for the day has now been finalised. The agenda for the day will cover a wide variety of topics. For those yet to register for the event, you can do so by completing the registration form.
See more...Minister makes board appointment
September 26, 2025The Minister for Enterprise, Tourism & Employment, Peter Burke, TD, has today appointed Mr. Conor Molloy to the board of IAASA. Mr. Molloy replaces Ms. Aisling Kennedy as Ministerial nominee on the board following her appointment as IAASA’s Chairperson.
See more...Sustainability-linked financing
September 16, 202516 September 2025 Green and sustainability-linked financing is gaining traction among companies driven by global efforts to support climate-aligned activities. These instruments promote the achievement of sustainability targets by linking their pricing, i.e., interest rates or coupons, to the attainment of pre-defined environmental or social targets. IAASA has undertaken a thematic desktop examination of sustainability-linked … Continued
See more...Governance of PABs’ Regulatory Frameworks
September 15, 2025IAASA’s Professional Body Supervision Team carried out a thematic review on the Prescribed Accountancy Bodies’ governance frameworks focusing on governance of regulatory functions. This factsheet highlights the key outcomes of the review. IAASA published the full report recently.
See more...IAASA’s Audit Quality Supervision Inspection Insight Series: Auditing Financial Statement Disclosures
September 11, 2025Today, IAASA has released its second publication, as part of its 2025 AQS Insight Series. This publication focuses on key messages on auditing of financial statement disclosures. Download the Inspection Insight Series: Auditing of Financial Statement Disclosures
See more...IAASA Insights Podcast Episode #3: Understanding the Annual Audit Programme and Activity Report
July 24, 2025In this episode, we discuss key findings from the 2024 Annual Audit Programme and Activity Report (AAPA), providing insights into how audit quality is maintained in Ireland. What we cover: 🎧 Listen now to hear how quality management standards, robust oversight, international collaboration, and adaptation to emerging challenges contribute to audit quality in Ireland. Read … Continued
See more...Public Consultation: IAASA Draft Work Programme 2026–2028
July 16, 2025IAASA invites all interested parties to share your feedback on its draft Work Programme for 2026–2028. In line with Section 910 of the Companies Act 2014, this programme outlines IAASA’s strategic priorities, activities and outputs for the next three years. It’s designed to support our mission of upholding quality corporate reporting and an accountable profession. What’s … Continued
See more...PABs’ Governance of Regulatory Frameworks
July 10, 2025In 2024 the Irish Auditing and Accounting Supervisory Authority (IAASA) issued a thematic questionnaire to the five PABs on the topic of Governance. IAASA is publishing PABs Governance of Regulatory Frameworks a report relating to information collated by IAASA regarding Prescribed Accountancy Bodies (PABs) in Ireland. This information details the various aspects of the governance … Continued
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