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Does IAASA publish the outcome of its financial statement examinations?

IAASA’s Annual Reports provide an outline of the examinations undertaken and the outcome of those examinations.


In addition, the Transparency (Directive 2004/109/EC) (Amendment) Regulations 2015 (S.I. 44/2015), which came into operation on 9 February 2015, afforded IAASA discretion in terms of publication of its financial reporting findings. IAASA’s  Policy Paper on Publication of IAASA’s Financial Reporting Enforcement Findings sets out IAASA’s policy as to the circumstances in which decisions will be published, the nature of the information to be published and the process to be followed in making such publication. These published decisions are available on the Publications section of this website.