The 12 month recommendation implementation period is set out in Regulation (EU) 537/2014. All other timelines are set by IAASA to improve the efficiency of the inspection process. Section 1523 of the Companies Act 2014 gives IAASA the power to require a relevant person to provide specified documents within a specified period. Furthermore, section 906 of the Companies Act 2014 gives IAASA the power to adopt rules concerning any matter that relates to its functions and to do anything to facilitate the performance of its functions.
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Home » What is the basis for the stated deadlines cited within the inspection process?
Other news
-
IAASA issues a revised version of ISA (Ireland) 505
Following public consultation, IAASA…
-
IAASA publishes reports on the quality assurance review of firms that audit public-interest entities
Increase in percentage of…
-
IAASA’s inspection insight series 4 – Engagement Quality Reviews
IAASA’s Audit Quality Unit…
-
IAASA has published a Consultation paper on its proposal to adopt a Sustainability Assurance Standard in Ireland.
IAASA has published a…