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Can all third country auditors/audit entities apply for registration in Ireland?

No. The registration process, described in these FAQs, is restricted to third country auditors/audit entities who are subject to systems of public oversight, quality assurance, and investigations and penalties equivalent to those in the EU legislation. The EU Commission, following assessments (as referred to in article 46 of the EU Audit Directive) of the applicable systems has deemed a number of third countries and territories as having relevant systems equivalent to those set out in the EU Directive 2006/43/EC (as amended). A list of the countries and territories which have been deemed equivalent can be found here 

In rare circumstances, in the absence of a decision by the EC, IAASA may make an assessment of equivalence.