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.
The feedback paper is available here.
The responses received are available here.
The revised standard is available here.
The revised Glossary of Terms is available here.