A competent authority from outside the state would not normally contact individual audit firms in relation to audit inspections. If you are contacted by a competent authority (supervisory body) from outside of the state please contact the Audit Quality Unit.
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Home » Can a competent authority (‘counterpart authority’ as defined in Section 1553 of the Companies Act 2014) from outside the state request to visit an audit firm for the purposes of carrying out an audit inspection?
Other news
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Publication of Corrective Public Notice: Petra Diamonds US$ Treasury plc annual report and financial statements for the year ended 30 June 2025
IAASA performed a follow…
-
IAASA publishes reports on the quality assurance review of firms that audit public- interest entities
Today, IAASA has published…
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PABs’ Governance of Regulatory Frameworks – Risk Management
IAASA’s Professional Body Supervision…
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Outcome of financial statement examinations completed in 2025
IAASA has published a paper summarising…