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.
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Home » When should a third-country auditor / audit entity register in Ireland?
Other news
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IAASA publishes updated guidance note on Reporting to the Corporate Enforcement Authority
IAASA previously published a…
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Audit Committee Briefing 2023
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