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IAASA issues revised Ethical Standard for Auditors (Ireland) and ISAs (Ireland)

Following public consultation, IAASA has today issued revised versions of:

The main changes to the standards, which are designed to improve audit quality and enhance public confidence in audit in Ireland, are summarised in the feedback statement which is available here.

IAASA recognises that this is a challenging time due to the impact of Covid-19 and that working arrangements have changed significantly in recent months. Therefore, the revised standards are effective for audits of financial statements for periods beginning on or after 15 July 2021, with early adoption permitted.