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Sustainability-linked financing
IAASA has undertaken a thematic desktop examination of sustainability-linked debt and the related disclosures presented in a sample of issuers’ annual reports. The report is available here.
Corporate Reporting Supervision, Thematic review
Governance of PABs’ Regulatory Frameworks
IAASA’s Professional Body Supervision Team carried out a thematic review on the Prescribed Accountancy Bodies’ governance frameworks focusing on governance of regulatory functions. This factsheet highlights the key outcomes of the review. IAASA published the full report recently.
Factsheet, Professional Body Supervision
IAASA’s Audit Quality Supervision Inspection Insight Series: Auditing Financial Statement Disclosures
Today, IAASA has released its second publication, as part of its 2025 AQS Insight Series. This publication focuses on key messages on auditing of financial statement disclosures. Download the Inspection Insight Series: Auditing of Financial Statement Disclosures
Assurance Quality Supervision, Insight series
IAASA Insights Podcast
IAASA’s first episode of our podcast ‘IAASA Insights’, exploring IAASA’s Quality Assurance Reports on the seven audit firms that it inspected in 2024 is now available. Lisa Campbell, Head of Operations speaks about the content of the reports, key firmwide and individual findings, as well as grades, common issues and the critical importance of audit … Continued
Podcast
IAASA Insights Podcast Episode 2: Profile of the Profession
IAASA’s second episode of our podcast ‘IAASA Insights’ series, Profile of the Profession is available now. Mary Healy, Senior Supervision Manager in IAASA’s Professional Body Supervision Team, discusses the regulation of the accountancy profession in Ireland, and shares key insights from IAASA’s Profile of the Profession publication. Listen now on IAASA’s YouTube Channel. Download the transcript
Podcast
IAASA Insights Podcast Episode #3: Understanding the Annual Audit Programme and Activity Report
In this episode, we discuss key findings from the 2024 Annual Audit Programme and Activity Report (AAPA), providing insights into how audit quality is maintained in Ireland. What we cover: 🎧 Listen now to hear how quality management standards, robust oversight, international collaboration, and adaptation to emerging challenges contribute to audit quality in Ireland. Read … Continued
Podcast
IAASA Draft Work Programme 2026–2028
Read the consultation paper View the Draft Work Programme
Corporate Publications, Work programme
PABs’ Governance of Regulatory Frameworks
In 2024 the Irish Auditing and Accounting Supervisory Authority (IAASA) issued a thematic questionnaire to the five PABs on the topic of Governance. IAASA is publishing PABs’ Governance of Regulatory Frameworks, a report relating to information collated by IAASA regarding Prescribed Accountancy Bodies (PABs) in Ireland. This information details the various aspects of the governance … Continued
Professional Body Supervision, Thematic report
Annual Report 2024
IAASA has published its 2024 Annual Report. Kevin Prendergast, Chief Executive of IAASA introduces the report by emphasising the critical role of trust in Irish business: “Trust in Irish business depends on quality corporate reporting. Our 2024 Annual Report demonstrates our commitment to that trust.” [Click to watch Kevin’s full video message]. Key highlights … Continued
Annual report, Corporate Publications
Financial reporting enforcement activities: 2024 & 2023
This summary provides an overview of the more significant financial reporting enforcement activities undertaken by IAASA, in 2024 and 2023. Read the summary.
Corporate Reporting Supervision, Other