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Consultation Paper on Proposal to Revise ISA (Ireland) 240

IAASA has published a Consultation Paper on its proposals to issue a revised version of ISA (Ireland) 240, The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements

The purpose of this consultation paper is to obtain the views of stakeholders with regard to IAASA’s proposals to issue revised standard and conforming amendments.

The Consultation paper is available here.

The proposed revised standard is available here.

The proposed effective date of the revised standards in Ireland is for the audits of financial statements with accounting periods beginning on or after 15 December 2021.

IAASA has also prepared an information video presentation, which is available here.

Stakeholders and interested parties are invited to provide responses  to [email protected] no later than 5pm on Friday 03 September 2021.