{"id":21501,"date":"2026-10-01T15:38:38","date_gmt":"2026-10-01T15:38:38","guid":{"rendered":"https:\/\/iaasa.ie\/?post_type=new-publications&#038;p=21501"},"modified":"2026-10-01T15:38:39","modified_gmt":"2026-10-01T15:38:39","slug":"third-country-auditors-and-audit-firms-seeking-approval-to-carry-out-the-assurance-of-sustainability-reporting-in-ireland","status":"publish","type":"new-publications","link":"https:\/\/iaasa.ie\/ga\/publications\/third-country-auditors-and-audit-firms-seeking-approval-to-carry-out-the-assurance-of-sustainability-reporting-in-ireland\/","title":{"rendered":"Third-country auditors and audit firms seeking approval to carry out the assurance of sustainability reporting in Ireland"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">The Irish Auditing and Accounting Supervisory Authority (IAASA) <a href=\"https:\/\/iaasa.ie\/wp-content\/uploads\/2026\/10\/Dear-CEO-letter-re-3rd-country-SASPs-.pdf\" id=\"https:\/\/iaasa.ie\/wp-content\/uploads\/2026\/10\/Dear-CEO-letter-re-3rd-country-SASPs-.pdf\">issued a letter to the CEOs of Recognised Accountancy Bodies (RABs) <\/a>to provide clarification on the statutory and regulatory framework applicable to third-country auditors and audit firms that may wish to seek approval to carry out the assurance of sustainability reporting in Ireland. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Irish Auditing and Accounting Supervisory Authority (IAASA) issued a letter to the CEOs of Recognised Accountancy Bodies (RABs) to provide clarification on the statutory and regulatory framework applicable to third-country auditors and audit firms that may wish to seek approval to carry out the assurance of sustainability reporting in Ireland.<\/p>\n","protected":false},"featured_media":0,"parent":0,"template":"","class_list":["post-21501","new-publications","type-new-publications","status-publish","hentry","new_category_publication-other-3","new_category_publication-professional-body-supervision"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Third-country auditors and audit firms seeking approval to carry out the assurance of sustainability reporting in Ireland - IAASA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/iaasa.ie\/publications\/third-country-auditors-and-audit-firms-seeking-approval-to-carry-out-the-assurance-of-sustainability-reporting-in-ireland\/\" \/>\n<meta property=\"og:locale\" content=\"ga_IE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Third-country auditors and audit firms seeking approval to carry out the assurance of sustainability reporting in Ireland - IAASA\" \/>\n<meta property=\"og:description\" content=\"The Irish Auditing and Accounting Supervisory Authority (IAASA) issued a letter to the CEOs of Recognised Accountancy Bodies (RABs) to provide clarification on the statutory and regulatory framework applicable to third-country auditors and audit firms that may wish to seek approval to carry out the assurance of sustainability reporting in Ireland.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/iaasa.ie\/publications\/third-country-auditors-and-audit-firms-seeking-approval-to-carry-out-the-assurance-of-sustainability-reporting-in-ireland\/\" \/>\n<meta property=\"og:site_name\" content=\"IAASA\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-01T15:38:39+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/iaasa.ie\\\/publications\\\/third-country-auditors-and-audit-firms-seeking-approval-to-carry-out-the-assurance-of-sustainability-reporting-in-ireland\\\/\",\"url\":\"https:\\\/\\\/iaasa.ie\\\/publications\\\/third-country-auditors-and-audit-firms-seeking-approval-to-carry-out-the-assurance-of-sustainability-reporting-in-ireland\\\/\",\"name\":\"Third-country auditors and audit firms seeking approval to carry out the assurance of sustainability reporting in Ireland - IAASA\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/iaasa.ie\\\/#website\"},\"datePublished\":\"2026-10-01T15:38:38+00:00\",\"dateModified\":\"2026-10-01T15:38:39+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/iaasa.ie\\\/publications\\\/third-country-auditors-and-audit-firms-seeking-approval-to-carry-out-the-assurance-of-sustainability-reporting-in-ireland\\\/#breadcrumb\"},\"inLanguage\":\"ga-IE\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/iaasa.ie\\\/publications\\\/third-country-auditors-and-audit-firms-seeking-approval-to-carry-out-the-assurance-of-sustainability-reporting-in-ireland\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/iaasa.ie\\\/publications\\\/third-country-auditors-and-audit-firms-seeking-approval-to-carry-out-the-assurance-of-sustainability-reporting-in-ireland\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/iaasa.ie\\\/new publications\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Third-country auditors and audit firms seeking approval to carry out the assurance of sustainability reporting in Ireland\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/iaasa.ie\\\/#website\",\"url\":\"https:\\\/\\\/iaasa.ie\\\/\",\"name\":\"IAASA\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/iaasa.ie\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ga-IE\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Third-country auditors and audit firms seeking approval to carry out the assurance of sustainability reporting in Ireland - IAASA","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/iaasa.ie\/publications\/third-country-auditors-and-audit-firms-seeking-approval-to-carry-out-the-assurance-of-sustainability-reporting-in-ireland\/","og_locale":"ga_IE","og_type":"article","og_title":"Third-country auditors and audit firms seeking approval to carry out the assurance of sustainability reporting in Ireland - IAASA","og_description":"The Irish Auditing and Accounting Supervisory Authority (IAASA) issued a letter to the CEOs of Recognised Accountancy Bodies (RABs) to provide clarification on the statutory and regulatory framework applicable to third-country auditors and audit firms that may wish to seek approval to carry out the assurance of sustainability reporting in Ireland.","og_url":"https:\/\/iaasa.ie\/publications\/third-country-auditors-and-audit-firms-seeking-approval-to-carry-out-the-assurance-of-sustainability-reporting-in-ireland\/","og_site_name":"IAASA","article_modified_time":"2026-10-01T15:38:39+00:00","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/iaasa.ie\/publications\/third-country-auditors-and-audit-firms-seeking-approval-to-carry-out-the-assurance-of-sustainability-reporting-in-ireland\/","url":"https:\/\/iaasa.ie\/publications\/third-country-auditors-and-audit-firms-seeking-approval-to-carry-out-the-assurance-of-sustainability-reporting-in-ireland\/","name":"Third-country auditors and audit firms seeking approval to carry out the assurance of sustainability reporting in Ireland - IAASA","isPartOf":{"@id":"https:\/\/iaasa.ie\/#website"},"datePublished":"2026-10-01T15:38:38+00:00","dateModified":"2026-10-01T15:38:39+00:00","breadcrumb":{"@id":"https:\/\/iaasa.ie\/publications\/third-country-auditors-and-audit-firms-seeking-approval-to-carry-out-the-assurance-of-sustainability-reporting-in-ireland\/#breadcrumb"},"inLanguage":"ga-IE","potentialAction":[{"@type":"ReadAction","target":["https:\/\/iaasa.ie\/publications\/third-country-auditors-and-audit-firms-seeking-approval-to-carry-out-the-assurance-of-sustainability-reporting-in-ireland\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/iaasa.ie\/publications\/third-country-auditors-and-audit-firms-seeking-approval-to-carry-out-the-assurance-of-sustainability-reporting-in-ireland\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/iaasa.ie\/new publications\/"},{"@type":"ListItem","position":2,"name":"Third-country auditors and audit firms seeking approval to carry out the assurance of sustainability reporting in Ireland"}]},{"@type":"WebSite","@id":"https:\/\/iaasa.ie\/#website","url":"https:\/\/iaasa.ie\/","name":"IAASA","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/iaasa.ie\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ga-IE"}]}},"_links":{"self":[{"href":"https:\/\/iaasa.ie\/ga\/wp-json\/wp\/v2\/new-publications\/21501","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/iaasa.ie\/ga\/wp-json\/wp\/v2\/new-publications"}],"about":[{"href":"https:\/\/iaasa.ie\/ga\/wp-json\/wp\/v2\/types\/new-publications"}],"version-history":[{"count":1,"href":"https:\/\/iaasa.ie\/ga\/wp-json\/wp\/v2\/new-publications\/21501\/revisions"}],"predecessor-version":[{"id":21502,"href":"https:\/\/iaasa.ie\/ga\/wp-json\/wp\/v2\/new-publications\/21501\/revisions\/21502"}],"wp:attachment":[{"href":"https:\/\/iaasa.ie\/ga\/wp-json\/wp\/v2\/media?parent=21501"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}