Following public consultation last year, IAASA has published a revised Ethical Standard for Auditors (Ireland).
As part of the revisions to the standard, IAASA has also updated its Glossary of Terms.
IAASA has also published a feedback paper which summarises its response to the main points raised by the consultation respondents.
The effective date of the revised standard is for audits of financial statements for periods beginning on or after 15 December 2026. Early adoption is permitted.
Download the revised Ethical Standard for Auditors (Ireland) 2025.
Review the updated Glossary of Terms.
View the consultation feedback paper.
Access the consultation responses.
Read the factsheet on Key Changes to the Ethical Standard.
Watch the explanatory video on the Key Changes on IAASA’s YouTube channel.