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Quality Assurance Reviews

June 28, 2024

Notification- frequency of reviews IAASA wishes to highlight that the statutory requirement regarding quality assurance reviews conducted by the Recognised Accountancy Bodies (RABs) is not limited to every six years.  Please see link to notification here

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IAASA has published a Consultation paper on its proposal to revise International Standard on Auditing (ISA) (Ireland) 505

January 9, 2024

IAASA has published a Consultation paper on its proposal to revise International Standard on Auditing (ISA) (Ireland) 505 External Confirmations and make related conforming amendments to ISA (Ireland) 600 (Revised February 2023) Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors). The proposed effective date of the revised standard is … Continued

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IAASA publishes factsheets about its quality assurance review of the audits of public interest entities.

November 14, 2023

As part of our information series on ‘What IAASA does’, IAASA has published five factsheets providing an overview of its role and approach to the quality assurance review of the audits of public interest entities in Ireland.  The factsheets summarise the review process, set out the audit firms and key stakeholders involved, and offer a … Continued

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IAASA has published a June 2023 edition of Standards Newsletter

June 28, 2023

Welcome to the June 2023 edition of our Standards Newsletter. Its aim is to provide the latest news and information about IAASA’s auditing and assurance standards projects. In this edition you’ll find information on the revision of ISA (Ireland) 600 for group audits, updates to the CEA guidance note, ethics for auditors in Ireland, proposed … Continued

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Annual Audit Programme and Activity Report 2021

March 1, 2023

IAASA publishes its AAPA Report for 2021 (April 2022) The Irish Auditing and Accounting Supervisory Authority (IAASA) has published its 2021 Annual Audit Programme and Activity Report. This report provides a summary of the activities performed by IAASA during 2021 to oversee the audit profession in Ireland. The report outlines the outcome of IAASA’s quality … Continued

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IAASA issues a revised version of ISA (Ireland) 600 – 09/02/2023

February 9, 2023

Following public consultation, IAASA has today (09 February) issued a revised version of: 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 2023, with early adoption permitted. The revised standard is available on this link. The feedback paper … Continued

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