Third-country auditors and third-country audit entities must register with IAASA in advance of providing an audit report concerning the accounts of a relevant audit client. Where an audit report is provided by a non-registered third-country auditor/audit entity (who is required to be registered in Ireland) that audit report has no legal effect in Ireland.
News
Other news
-
Third-country auditors and audit firms seeking approval to carry out the assurance of sustainability reporting in Ireland
The Irish Auditing and…
-
Revisions to ISA (Ireland) 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and ISA (Ireland) 570 Going Concern
Following public consultation, IAASA…
-
IAASA publishes its annual Observations highlighting key considerations for companies’ 2026 corporate reports
22 September 2026 IAASA…
-
Minister appoints new director to the board
The Minister for Enterprise,…
Home » When should a third-country auditor / audit entity register in Ireland?
Other news
-
Third-country auditors and audit firms seeking approval to carry out the assurance of sustainability reporting in Ireland
The Irish Auditing and…
-
Revisions to ISA (Ireland) 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and ISA (Ireland) 570 Going Concern
Following public consultation, IAASA…
-
IAASA publishes its annual Observations highlighting key considerations for companies’ 2026 corporate reports
22 September 2026 IAASA…
-
Minister appoints new director to the board
The Minister for Enterprise,…