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What information and documents does IAASA require for the administrative or management body of the third-country audit firm?

Question 6 on the application form (Form B (IE)) and question 6 on the update form (Form B-U (IE)) includes details of the requirements for each member of the administrative or management body of the firm. It also requires confirmation that the majority of this body hold a qualification that meets the requirements of the EU directive.


Question 12 on the application form and question 9 on the update form includes additional requirements relating to the good repute of the members of this body. This includes a declaration by the firm that all the members of the body 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 member themselves regarding their good repute.


Annex Form B-4(IE) is also required to be completed and submitted (Annex Form B-U-4(IE) for updates).