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IAASA has published ISA (Ireland) 570 (Revised October 2019) – Going Concern.

In May 2019, IAASA published its consultation on the Proposal to Revise ISA (Ireland) 570 Going Concern (Consultation Paper).

The purpose of the consultation was to obtain the views of stakeholders with regard to IAASA’s proposal to issue a revised version of ISA (Ireland) 570 in line with proposed changes under consultation by the Financial Reporting Council (FRC) in respect of the exposure draft of ISA (UK) 570 Going Concern. 


IAASA has noted the points raised in the responses to its consultation and has published a Feedback Paper available here.


The revised ISA (Ireland) 570 (Revised October 2019) Going Concern is available here.