IAASA has published a paper summarising the outcomes of its 2025 financial report examinations. The summary highlights the various issues IAASA raised with companies as part of its corporate reporting supervision. These examinations covered the annual and half-yearly reports and financial statements of companies listed on regulated markets, mainly Euronext Dublin. While, overall, the paper indicates a continuing … Continued

IAASA has released a new episode of the IAASA Insights podcast on Ireland’s first year of CSRD reporting. Drawing on our examinations of sustainability statements and inspections of CSRD assurance work, the episode shares practical observations for preparers and assurance providers. In this episode, we cover: Listen and download Listen on YouTube Download the report – “Corporate … Continued

IAASA has issued a consultation seeking stakeholders’ views on proposed narrow scope revisions to the International Standards on Auditing (Ireland) and the International Standards on Quality Management (Ireland). The proposed revisions reflect changes made to the international standards by the International Auditing and Assurance Standards Board (IAASB). The closing date for responses to the consultation, … Continued

IAASA has revised five International Standards on Auditing (Ireland) (ISAs (Ireland)) to reflect the adoption of the Irish Corporate Governance Code. Entities with an equity listing on Euronext Dublin are required to use the Code for financial years beginning on or after 1 January 2025. The revised standards are: The revisions do not introduce new … Continued

IAASA publishes Work Programme 2026–2028 following public consultation The Irish Auditing & Accounting Supervisory Authority (IAASA) is pleased to announce the publication of its Work Programme for 2026–2028. This programme sets out IAASA’s strategic direction for the next three years, focusing on delivering effective regulation, promoting high standards in auditing and accounting, and enhancing organisational … Continued

The Irish Auditing and Accounting Supervisory Authority (IAASA), in collaboration with the Irish Accounting and Finance Association (IAFA), recently hosted a webinar on CSRD Reporting and Assurance. We were pleased to have two speakers Prof. Maximilian Müller (Cologne University) and Lisa Campbell (IAASA), who shared valuable perspectives on the European and Irish experience of Wave I … Continued

The Minister for Enterprise, Tourism & Employment, Peter Burke, TD, has today appointed Ms. Aisling Menton to the board of IAASA, on the nomination of the Central Bank of Ireland.  Ms. Menton replaces Ms. Eida Mullins, who resigned from the board earlier this year. 

In this episode, we explore the key themes and insights from IAASA’s 2025 Corporate Reporting Observations Document. What we cover:– IAASA’s role in supervising corporate reporting for listed entities in Ireland– Why the Observations Document is published and who it’s for– Key themes in the 2025 Observations DocumentTheme 1: Economic uncertainty and its impact on … Continued

IAASA has published an updated edition of its Compendium of Illustrative Reports. The update reflects the auditing standards and legislation in effect at 30 June 2025. The Compendium includes example audit reports for: Key changes in this edition include: Auditors are encouraged to review the updated examples to ensure that their audit reports align with … Continued

IAASA 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