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IAASA challenges issuers on ‘fair review of the business’ disclosures

May 24, 2023

IAASA, Ireland’s accounting enforcer, has today published a Paper “Transparency Regulations – information requests”. Companies are required to publish a Management Report setting out a fair review of the development and performance of the business and the position of the company along with a description of the principal risks and uncertainties that the company faces. … Continued

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Annual Audit Programme and Activity Report 2022

May 15, 2023

IAASA publishes its AAPA Report for 2022. The Irish Auditing and Accounting Supervisory Authority (IAASA) has published its 2022 Annual Audit Programme and Activity Report. This report provides a summary of the activities performed by IAASA during 2022 to oversee the audit profession in Ireland. The report outlines the outcome of IAASA’s quality assurance review … Continued

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Outcome of financial statement examinations completed in 2022

March 14, 2023

Today, the Irish Auditing and Accounting Supervisory Authority (IAASA) has published a summary of the outcomes of its examinations of financial reports completed in 2022. This summary outlines the findings from financial statement examinations completed by IAASA’s Financial Reporting Supervision Unit in 2022. The summary shows that the level of compliance by companies with financial … Continued

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Compendium of financial reporting decisions – 24/01/2023

January 24, 2023

IAASA, Ireland’s accounting enforcer, has today published a compendium of financial reporting decisions. These decisions relate to accounting treatments applied by CRH plc, Flutter Entertainment plc and Tullow Oil plc in their 2021 annual financial reports.  The published decisions extent over a range of accounting treatments applied under accounting requirements including: These published decisions are … Continued

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IAASA’s inspection insight series 2 – related parties – 23/12/2022

December 23, 2022

IAASA has today published its key messages for auditors in the area of related parties, available here . IAASA’s YouTube channel also now includes a video that shares questions asked by IAASA’s audit inspectors during 2022 in the area of related parties, available here.

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