{"id":5056,"date":"2021-01-09T00:00:00","date_gmt":"2021-01-09T00:00:00","guid":{"rendered":"https:\/\/iaasa.ie\/treoirlinte-do-na-rabanna-agus-iad-ag-comhlionadh-feidhmeanna-imscrudaithe-agus-araionachta\/"},"modified":"2021-01-09T00:00:00","modified_gmt":"2021-01-09T00:00:00","slug":"treoirlinte-do-na-rabanna-agus-iad-ag-comhlionadh-feidhmeanna-imscrudaithe-agus-araionachta","status":"publish","type":"post","link":"https:\/\/iaasa.ie\/ga\/treoirlinte-do-na-rabanna-agus-iad-ag-comhlionadh-feidhmeanna-imscrudaithe-agus-araionachta\/","title":{"rendered":"Treoirl\u00ednte do na RABanna agus iad ag comhl\u00edonadh Feidhmeanna Imscr\u00fadaithe agus Ara\u00edonachta"},"content":{"rendered":"<div readability=\"55.644318983769\">\n<p>\nT\u00e1 treoirl\u00ednte tugtha chun cr\u00edche le d\u00e9ana\u00ed ag an IAASA do na comhlachta\u00ed cuntasa\u00edochta aitheanta a bh\u00edonn i bhfeidhm nuair a chomhl\u00edonann siad feidhmeanna imscr\u00fadaithe agus ara\u00edonachta maidir lena gcomhalta\u00ed cuntas\u00f3ra agus ini\u00fach\u00f3ra. Is \u00e9 an 1 Ean\u00e1ir 2022 d\u00e1ta \u00e9ifeachtach na dtreoirl\u00ednte seo.<\/p>\n<\/p>\n<p>\nCuireann sol\u00e1thar seirbh\u00eds\u00ed cuntasa\u00edochta agus ini\u00fachta do chliaint cuntas\u00f3ir\u00ed i su\u00edomh speisialta iontaobhais. Braitheann cliaint, scairshealbh\u00f3ir\u00ed agus geallsealbh\u00f3ir\u00ed eile ar aschur cuntas\u00f3ir\u00ed chun cinnt\u00ed eacnama\u00edocha a dh\u00e9anamh, chun s\u00f3cmhainn\u00ed a riaradh agus chun cabhr\u00fa leo a gcuid oibleag\u00e1id\u00ed comhl\u00edonta a chomhl\u00edonadh. I gc\u00e1s ina mainn\u00edonn cuntas\u00f3ir na caighde\u00e1in a bhfuiltear ag s\u00fail leo go r\u00e9as\u00fanach uathu a choinne\u00e1il, ba cheart go mbeadh s\u00e9 faoi r\u00e9ir gn\u00edomha\u00edochta\u00ed tr\u00e1th\u00fala, comhr\u00e9ireacha agus \u00e9ifeachtacha. Is pr\u00edomhmheicn\u00edocht \u00e9 feidhmi\u00fa feidhme imscr\u00fadaithe agus ara\u00edonachta a \u00fas\u00e1ideann comhlacht cuntasa\u00edochta aitheanta chun a chomhalta\u00ed a choinne\u00e1il cuntasach.<\/p>\n<\/p>\n<p>\nIs iad na ceithre chomhlacht cuntasa\u00edochta aitheanta in \u00c9irinn n\u00e1 ACCA, Cuntas\u00f3ir\u00ed Cairte \u00c9ireann, CPA Ireland agus ICAS. Feidhm\u00edonn siad a bhfeidhmeanna imscr\u00fadaithe agus ara\u00edonachta de r\u00e9ir n\u00f3sanna imeachta arna bhfaomhadh ag IAASA, for\u00e1lacha \u00e1bhartha Acht na gCuideachta\u00ed 2014 agus treoirl\u00ednte IAASA.<\/p>\n<\/p>\n<p>\nT\u00e1 c\u00f3ip de \u2018 <em>Treoirl\u00ednte do Chomhlachta\u00ed Cuntasa\u00edochta Aitheanta agus Feidhmeanna Imscr\u00fadaithe agus Ara\u00edonachta \u00e1 gcomhl\u00edonadh<\/em> acu\u2019 ar f\u00e1il ar shu\u00edomh Gr\u00e9as\u00e1in an IAASA <a href=\"https:\/\/www.iaasa.ie\/Publications\/Oversight-of-the-Profession\/Guidance\/Guidelines-for-the-Recognised-Accountancy-Bodies-w\">anseo.<\/a><\/p>\n<\/p>\n<p>\nIs f\u00e9idir leat f\u00edse\u00e1n m\u00edni\u00fach\u00e1in faoi na treoirl\u00ednte a fh\u00e1il ar leathanach LinkedIn IAASA <a href=\"https:\/\/www.linkedin.com\/posts\/irish-auditing-%26-accounting-supervisory-authority-iaasa-_guidelines-for-the-rabs-when-performing-investigation-activity-6838795024243707904--s8J\" target=\"_blank\" rel=\"noopener\">anseo<\/a> .<\/p>\n<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>T\u00e1 treoirl\u00ednte tugtha chun cr\u00edche le d\u00e9ana\u00ed ag an IAASA do na comhlachta\u00ed cuntasa\u00edochta aitheanta a bh\u00edonn i bhfeidhm nuair a chomhl\u00edonann siad feidhmeanna imscr\u00fadaithe agus ara\u00edonachta maidir lena gcomhalta\u00ed cuntas\u00f3ra agus ini\u00fach\u00f3ra. Is \u00e9 an 1 Ean\u00e1ir 2022 d\u00e1ta \u00e9ifeachtach na dtreoirl\u00ednte seo. Cuireann sol\u00e1thar seirbh\u00eds\u00ed cuntasa\u00edochta agus ini\u00fachta do chliaint cuntas\u00f3ir\u00ed i su\u00edomh &hellip; <a href=\"https:\/\/iaasa.ie\/ga\/treoirlinte-do-na-rabanna-agus-iad-ag-comhlionadh-feidhmeanna-imscrudaithe-agus-araionachta\/\">Continued<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_mo_disable_npp":"","inline_featured_image":false,"footnotes":""},"categories":[19],"tags":[],"class_list":["post-5056","post","type-post","status-publish","format-standard","hentry","category-uncategorized-ga"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Treoirl\u00ednte do na RABanna agus iad ag comhl\u00edonadh Feidhmeanna Imscr\u00fadaithe agus Ara\u00edonachta - 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\/ga\/treoirlinte-do-na-rabanna-agus-iad-ag-comhlionadh-feidhmeanna-imscrudaithe-agus-araionachta\/\" \/>\n<meta property=\"og:locale\" content=\"ga_IE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Treoirl\u00ednte do na RABanna agus iad ag comhl\u00edonadh Feidhmeanna Imscr\u00fadaithe agus Ara\u00edonachta - IAASA\" \/>\n<meta property=\"og:description\" content=\"T\u00e1 treoirl\u00ednte tugtha chun cr\u00edche le d\u00e9ana\u00ed ag an IAASA do na comhlachta\u00ed cuntasa\u00edochta aitheanta a bh\u00edonn i bhfeidhm nuair a chomhl\u00edonann siad feidhmeanna imscr\u00fadaithe agus ara\u00edonachta maidir lena gcomhalta\u00ed cuntas\u00f3ra agus ini\u00fach\u00f3ra. 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