Publications
Publications
Keyword
Sector
Category
Year
Sort by:
Consultation Paper – Proposed Revisions to and Update of Publication Policy Paper
Proposed Revisions to and Update of Publication Policy Paper Consultation Paper on proposed policy – Publication of Information regarding IAASA’s Corporate Reporting Supervision Activities. This updated policy proposes transparency in the results of sustainability reporting examinations as well as financial reporting examinations following the coming into force of the European Corporate Sustainability Reporting Directive (CSRD). View … Continued
Consultation, Corporate Reporting Supervision
IAASA publishes Profile of the Profession 2024
IAASA has published its annual Profile of the Profession for 2024. The Profile of the Profession provides a statistical profile of the five Prescribed Accountancy Bodies (PABs) within IAASA’s supervisory remit. It includes information on members and students, approved statutory auditors and statutory audit firms, and the regulation and monitoring of members, statutory auditors and … Continued
Professional Body Supervision, Profile of the profession
Explanatory video on Key Changes to Ethical Standard 2025
Watch the explanatory video on the Key Changes on IAASA’s YouTube channel.
Ethical standard, Standards, Supporting material & other
Factsheet on Key Changes to Ethical Standard 2025
Read the factsheet on Key Changes to the Ethical Standard.
Guidance, Standards, Supporting material & other
Feedback Paper for consultation on revised Ethical Standard for Auditors (Ireland) 2025
Download the consultation feedback paper. Access the consultation responses.
Consultation, Ethical standard, Standards
Updated Glossary of Terms April 2025
Download the updated Glossary of Terms.
Other standard, Standards
Revised Ethical Standard for Auditors (Ireland) 2025
Download the revised Ethical Standard for Auditors (Ireland) 2025.
Ethical standard, Standards
IAASA’s Audit Quality Supervision Inspection Insight Series: Auditing Related Parties
IAASA has released its first publication, as part of its 2025 AQS Insight Series. This publication focuses on key messages on auditing related parties. Download the Inspection Insight Series: Auditing Related Parties
Assurance Quality Supervision, Insight series
Publication of financial reporting decision – Glanbia plc
IAASA has published a decision about the accounting treatment applied by Glanbia plc in its 30 December 2023 annual financial statements. This decision focused on the identification of cash-generating units (CGUs) by the issuer which, in turn, impacts the level at which a company performs impairment tests. Glanbia plc provided voluntarily undertakings that future financial … Continued
Corporate reporting decisions, Corporate Reporting Supervision
Publication of financial reporting decision – Kenmare Resources plc
IAASA has published a decision about the accounting treatment applied by Kenmare Resources plc in its 31 December 2023 annual financial statements. This decision focused on the company’s value-in-use (VIU) projections and how they considered climate change. Kenmare Resources plc provided voluntarily undertakings that future financial statements would: You can find the full financial reporting … Continued
Corporate reporting decisions, Corporate Reporting Supervision