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IAASA has published a Consultation Paper on its proposals to adopt SIRs (Ireland)

IAASA has published a Consultation Paper on its proposals to adopt Standards for Investment Reporting (Ireland) (‘SIRs (Ireland)’).

Consultation Closes 5pm on Friday 15 April 2022

  • SIR (Ireland) 1000 – Investment Reporting Standards Applicable to all Engagements in Connection with an Investment Circular
  • SIR (Ireland) 2000 – Investment Reporting Standards Applicable to Public Reporting Engagements on Historical Financial Information
  • SIR (Ireland) 3000 – Investment Reporting Standards Applicable to Public Reporting Engagements on Profit Forecasts
  • SIR (Ireland) 4000 – Investment Reporting Standards Applicable to Public Reporting Engagements on Pro Forma Financial Information
  • SIR (Ireland) 5000 – Investment Reporting Standards Applicable to Public Reporting Engagements on Financial Information Reconciliations under the Listing Rules
  • SIR (Ireland) 6000 – Investment Reporting Standards Applicable to Public Reporting Engagements on Quantified Financial Benefits Statements

The purpose of this consultation paper is to obtain the views of stakeholders with regard to IAASA’s proposals to adopt the SIRs (Ireland).

The consultation paper is available here.

The six proposed SIRs (Ireland) are available here.

The proposed effective date of the SIRs (Ireland) is for reporting accountant engagements commencing on or after 15 September 2022.

IAASA has prepared a short information video which is available here.

Stakeholders and interested parties are invited to provide responses  to [email protected] no later than 5pm on Friday 15 April 2022.