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Updates to the Irish Auditing Standards
October 1, 2024IAASA has updated the auditing standards to reflect the conforming amendments required due to the revision of ISA (Ireland) 600, Audits of Group Financial Statements (Including the Work of Component Auditors) in February 2023. The revised standard is effective for financial periods beginning on or after 15 December 2023. The standards that have been updated … Continued
See more...Glacann ÚMICÉ le ISAE (Éire) 3000 chun tuairisciú inbhuanaitheachta a dhearbhú
September 30, 2024Tar éis comhairliúcháin phoiblí, tá glactha ag ÚMICÉ le ISAE (Éire) 3000, Teagmhálacha Dearbhaithe Seachas Iniúchtaí nó Athbhreithnithe ar Fhaisnéis Airgeadais Stairiúil – Tuairisciú Inbhuanaitheachta a Dhearbhú in Éirinn. Ní mór d’iniúchóirí atá ag comhlíonadh gealltanais um dhearbhú inbhuanaitheachta a éilíonn an Treoir Eorpach um Thuairisciú Inbhuanaitheachta Corparáidí (CSRD) an caighdeán seo a chur i … Continued
See more...IAASA adopts ISAE (Ireland) 3000 for the assurance of sustainability reporting
September 27, 2024Following public consultation, IAASA has adopted ISAE (Ireland) 3000, Assurance Engagements Other Than Audits or Reviews of Historical Financial Information – Assurance of Sustainability Reporting in Ireland. This standard must be applied by auditors performing sustainability assurance engagements required by the European Corporate Sustainability Reporting Directive (CSRD). The standard is based on ISAE 3000 (Revised) … Continued
See more...Foláireamh Comhairliúcháin: Athbhreithniú ar an gCaighdeán Eiticiúil d’Iniúchóirí (Éire)
August 13, 2024D’fhoilsigh UMICÉ páipéar comhairliúcháin chun tuairimí na bpáirtithe leasmhara a bhailiú maidir lena thogra chun an Caighdeán Eiticiúil d’Iniúchóirí (Éire) a athbhreithniú. 📅 Dáta Éifeachtach Beartaithe: Le haghaidh iniúchtaí ar ráitis airgeadais do thréimhsí dar tosach an 15 Nollaig 2025 nó dá éis. Ceadaítear glacadh go luath. Féach ar an bpáipéar comhairliúcháin agus ar an … Continued
See more...IAASA has published a consultation paper on its proposal to revise the Ethical Standard for Auditors (Ireland)
August 1, 2024IAASA has published a consultation paper to obtain stakeholders’ views on its proposal to revise the Ethical Standard for Auditors (Ireland). The proposed effective date of the revised standard is for audits of financial statements for periods beginning on or after 15 December 2025, early adoption is permitted. The consultation paper is available here. The proposed … Continued
See more...IAASA has published the latest edition of its Standards Newsletter
July 10, 2024Welcome to the July 2024 edition of our Standards Newsletter. In this edition you’ll find updates on assurance of corporate sustainability reporting in Ireland, recent revisions to ISA (Ireland) 505 External Confirmation, proposed revision of the Ethical Standard for Auditors (Ireland) and international developments. We hope you find it informative and helpful. The July edition … Continued
See more...IAASA publishes Feedback Paper on its Consultation on the Adoption of a Sustainability Assurance Standard in Ireland
June 20, 2024Following public consultation to obtain stakeholders’ views on the appropriate standard for sustainability assurance in Ireland, IAASA has published its Feedback Paper and Responses Received. IAASA intends to adopt the International Standard on Assurance Engagements 3000 Revised (ISAE 3000), Assurance Engagements Other Than Audits or Reviews of Historical Financial Information. Adoption will take place when … Continued
See more...IAASA & IAFA JOINT RESEARCH FUNDING COMPETITION
June 18, 2024IAASA and the Irish Accounting & Finance Association (IAFA) are delighted to announce a research funding competition to support and advance research projects for IAFA members. Applications from researchers within all accounting and finance disciplines are welcome. Research projects with a specific focus on the following areas are encouraged: Applications are now open and will … Continued
See more...Integrating Sustainability Reporting and Assurance into Accounting Education Conference
June 18, 2024IAASA and IAFA (Irish Accounting and Finance Association) are hosting a conference on 01 November 2024. The purpose of the conference is to build awareness of the implications of sustainability reporting and assurance for accounting education, and to foster meaningful dialogue and collaboration among stakeholders to drive positive change. Speakers at the event include: … Continued
See more...IAASA issues a revised version of ISA (Ireland) 505
March 25, 2024Following public consultation, IAASA has today (25 March) issued a revised version of ISA (Ireland) 505 – External Confirmations. The main changes to the standard relate to: The revised standard is effective for audits of financial statements for periods beginning on or after 15 December 2024, with early adoption permitted. The revised standard is available … Continued
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