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What information and documents does IAASA require for each third-country auditor that a third-country audit firm designates as being responsible for the audit of a relevant audit client of the firm?

Question 7 on the application form (Form B) and question 7 on the update form Form B-U includes details of the requirements for each new third-country auditor seeking registration in Ireland.

Question 12 on the application form and question 9 on the update form includes additional requirements relating to the good repute of the firm’s third-country auditors seeking registration in Ireland. This includes a declaration by the firm that all the third-country auditors to be registered are of good repute. It also includes requirements regarding letters of good standing from the accountancy body where the individual is a member and its home regulator as well as a declaration (on Form B-8(IE)) from the auditor themselves regarding their good repute.

Annex Form B-5(IE)  and annex Form B-6(IE) are also required to be completed and submitted by the firm ( Annex Form B-U-5 (IE) and Annex Form B-U-6 for updates)