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Is there a filing fee for notifications?

No. At present there is no fee charged by IAASA for submission of either auditor or company notifications

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Will an acknowledgement of receipt be issued by IAASA?

The system will confirm that a notification has been submitted as part of the online submission process. Due to the high volume of Notification Forms received, it is not IAASA’s policy to issue any further acknowledgements.

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How do I submit a notification?

Notifications must be submitted electronically by following this link.

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Is notification to IAASA required where an auditor ceases to hold office in respect of a company registered outside the Republic of Ireland?

No. Notification to IAASA on cessation of office by an auditor is only required in respect of companies registered in the Republic of Ireland. Consequently, where an auditor resigns or is removed as auditor from a group of companies, notification to IAASA is not required in respect of group companies registered outside the Republic of … Continued

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Is notification to IAASA required on incorporation of an auditor?

Yes. Where an auditor transfers clients from an unincorporated audit practice to an incorporated audit practice, the auditor must submit a Notification of Auditor Incorporation Form to IAASA. Details of all clients affected shall be submitted through the form. Notifications to IAASA may be submitted in batches as clients are transferred to the incorporated audit practice i.e. … Continued

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Are there any exceptions to the requirement to notify IAASA on cessation of office by an auditor?

Yes. Notification to IAASA is not required, by either the auditor or the company, where the cessation of office by an auditor is due to a company: Becoming audit exempt; Being liquidated; or Being struck off the Companies’ Register.

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Must a separate Notification Form be submitted for each company within a group of companies from which an auditor has ceased to hold office?

No. Where an auditor has ceased to hold office from a group of companies as defined by Irish Company Law (Section 8(3) of the Companies Act 2014), and the details of the cessation (date, reason etc.) are the same for each company within the group, then a single Auditor Notification Form and a single Company Notification Form in respect of … Continued

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What are the company’s obligations and what format should the Company Notification take?

In accordance with section 404 of the Companies Act 2014, within 30 days of the auditor ceasing to hold office, the company shall notify IAASA, using the Company Notification Form. The Company Notification Form shall be accompanied by: in the case of resignation from office by the auditor, a copy of the notice of resignation served to … Continued

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What are the auditor’s obligations and what format should the Auditor Notification take?

In accordance with section 403 of the Companies Act 2014, within 30 days of ceasing to hold office, the outgoing auditor shall notify IAASA, using the Auditor Notification Form. The Auditor Notification Form shall be accompanied by: in the case of resignation from office by the auditor, a copy of the notice of resignation served to the … Continued

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