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Does third-country auditor/audit entity registration allow me to carry out statutory audits?

No. Statutory audits in Ireland can only be carried out by statutory auditors/audit firms approved in Ireland. These parties are approved and registered in Ireland by Recognised Accountancy Bodies. Registration as a third-country auditors/audit entities in Ireland is approved by IAASA and permits the registered party to provide audit reports for relevant third-country audit clients only.

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