Welcome to the September 2023 edition of our Standards Newsletter, which is focused on the assurance of sustainability information. In this edition you’ll find a brief overview of the European Corporate Sustainability Reporting Directive requirements relating to assurance, an overview of proposed International Standard on Sustainability Assurance (ISSA) 5000, and details of how to register … Continued

The European Securities and Markets Authority (ESMA), the EU’s financial markets regulator and supervisor, has published its annual update of the Reporting Manual on the European Single Electronic Format. The purpose of the ESEF Reporting Manual is to promote a harmonised and consistent approach for the preparation of annual financial reports in the format specified in … Continued

Ahead of next month’s Audit Committee Briefing (book tickets here), IAASA can confirm two of the speakers who will be presenting on the day. Please see below for more information regarding the speakers and their area of expertise. Jacky Fox (Managing Director at Accenture Security). Jacky leads Accenture’s European security practice. She has 20+ years’ experience in technology … Continued

Guidelines for the Recognised Accountancy Bodies to apply to their approval and registration function in respect of Statutory Auditors and Audit Firms The purpose of this document is to set out guidelines for the RABs to apply to their approval and registration function to support the achievement of the following outcomes and to meet the … Continued

IAASA has recently responded to the IESBA (International Ethics Standards Board for Accountants) consultation on its Proposed Strategy and Work Plan, 2024-2027. The IAASA comment letter is available here The consultation and further information is available here

The Corporate Sustainability Reporting Directive, which entered into force in January 2023, sets out EU harmonied rules for annual reporting of sustainability matters by large companies, large public interest entities (PIEs) and listed SMEs (excluding micro-entities). The required disclosures must be provided in the management report (in Ireland, the directors’ report). The reporting requirements are … Continued

As part of our information series on ‘What IAASA does’, IAASA is publishing ia Regulatory & Monitoring Supervision ‘RMS’ Factsheet. The factsheet gives a brief overview into the functions of RMS and a set of useful links to access other relevant information. You can access the factsheet at the link here.

Tá Tuarascáil Bhliantúil 2022 an Údaráis curtha faoi bhráid Thithe an Oireachtais inniu ag an Aire Fiontar, Trádála agus Fostaíochta, Simon Coveney TD. Soláthraíonn an tuarascáil, atá ar fáil anseo, sonraí ar an iliomad gníomhaíochtaí ar thug an tÚdarás fúthu in 2022, mar aon le cur síos ar na gníomhaíochtaí straitéiseacha a rinne UMICÉ i gcomhthéacs … Continued

IAASA previously published a guidance note on Reporting to the Director of Corporate Enforcement in 2019. The guidance note has been published with updated referencing arising from the Companies (Corporate Enforcement Authority) Act 2021, updated ISAs and other relevant legislation. The guidance note is available here.

The Irish Auditing and Accounting Supervisory Authority (IAASA) will host its annual audit committee briefing on 17 October 2023. Topics for the current year include: • Sustainability reporting • IAASA regulatory updates • Audit Committee panel session • Audit Committee education topics Registration closing 13/10/2023. The event will take place in the The Hilton, Charlemont … Continued