If you are auditing a component that is not itself a legal entity, it is unlikely to be a PIE.
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Revisions to the ISAs (Ireland) to reflect adoption of the Irish Corporate Governance Code
IAASA has revised five…
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Observations on wave 1 CSRD reporting
IAASA has published a…
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IAASA publishes Work Programme 2026–2028 following public consultation
IAASA publishes Work Programme…
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CSRD Reporting & Assurance Webinar – Key Insights
The Irish Auditing and…
Home » The audit firm audits an Insurance Undertaking that is operated under a Freedom of Service basis (as defined in Directive 88/357/EEC as amended). Is this required to be listed in the template?
Other news
-
Revisions to the ISAs (Ireland) to reflect adoption of the Irish Corporate Governance Code
IAASA has revised five…
-
Observations on wave 1 CSRD reporting
IAASA has published a…
-
IAASA publishes Work Programme 2026–2028 following public consultation
IAASA publishes Work Programme…
-
CSRD Reporting & Assurance Webinar – Key Insights
The Irish Auditing and…