Skip to content

Publications

Keyword

Sector

Category

Year

Sort by:

Most viewed
Title
Date

IAASA publishes Profile of the Profession 2024

April 30, 2025

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

See more

Explanatory video on Key Changes to Ethical Standard 2025

April 28, 2025

Watch the explanatory video on the Key Changes on IAASA’s YouTube channel.

Ethical standard, Standards, Supporting material & other

See more

Factsheet on Key Changes to Ethical Standard 2025

April 28, 2025

Read the factsheet on Key Changes to the Ethical Standard.

Guidance, Standards, Supporting material & other

See more

Feedback Paper for consultation on revised Ethical Standard for Auditors (Ireland) 2025

April 28, 2025

Download the consultation feedback paper. Access the consultation responses.

Consultation, Ethical standard, Standards

See more

Updated Glossary of Terms April 2025

April 28, 2025

Download the updated Glossary of Terms.

Other standard, Standards

See more

Revised Ethical Standard for Auditors (Ireland) 2025

April 28, 2025

Download the revised Ethical Standard for Auditors (Ireland) 2025.

Ethical standard, Standards

See more

IAASA’s Audit Quality Supervision Inspection Insight Series: Auditing Related Parties

April 28, 2025

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

See more

Publication of financial reporting decision – Glanbia plc

April 8, 2025

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

See more

Publication of financial reporting decision – Kenmare Resources plc

March 18, 2025

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

See more

2024 QAR Reports

March 10, 2025

The quality assurance review reports below summarise IAASA’s findings arising from the quality assurance reviews of the public-interest entity audit firms that took place in 2024. These reports set out the results of IAASA’s inspections of the firms’ overall systems of audit quality management and of a sample of audits of PIEs. BDO Deloitte EY … Continued

Assurance Quality Supervision, QAR report

See more