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Why do individuals/firms need to register as third-country auditors/ audit entities?

The legislation in Ireland (based on EU law) requires certain third-country auditors and audit firms to apply for registration in Ireland with IAASA.


The Companies Act 2014 (‘the Act’) transposed the EU statutory audit directive 2006/43/EC (as amended) and EU Regulation 537/2014 into Irish law. The Act includes the regulatory framework relating to third-country auditors and third-country audit entities inclusion on a public register and to be subject to certain levels of regulation.


In Ireland IAASA is the competent authority responsible for the registration of third-country auditors and audit entities that are required to seek this registration. The Companies Registration Office is responsible for the maintenance of the Register. The public register can be found here