Once approved a third-country auditor’s/audit entity’s registration is valid for 12 months from the date of IAASA’s approval of the registration. To continue its registration in Ireland after the 12 month period the auditor/audit entity must submit an annual renewal of registration application along with all the required documentation and fees. These must be submitted to IAASA in advance of the renewal date to ensure that the audit entity/auditor remains on the public register of third-country auditors in Ireland.
If a third-country auditor/audit entity ceases to be responsible for any audits of relevant audit clients they should notify IAASA to be removed from the public register of third-country auditors in Ireland.