IAASA has published a Consultation paper on its proposal to revise International Standard on Auditing (ISA) (Ireland) 600: Special Considerations – Audits of Group Financial Statements (including the Work of Component Auditors) and make related conforming amendments to other standards.
The proposed effective date of the revised standard is for audits of group financial statements for periods beginning on or after 15 December 2023, with early adoption permitted.
The purpose of this consultation paper is to obtain the views of stakeholders with regard to IAASA’s proposals to revise ISA (Ireland) 600.
The consultation paper is available here.
The proposed revised standard can be found here.
The proposed conforming amendments can be found here.
Stakeholders and interested parties are invited to provide responses to
submissions@iaasa.ie by 5pm on Friday 9 December 2022.