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2025 QAR Reports
March 9, 2026The quality assurance review reports below summarise IAASA’s findings arising from the quality assurance reviews of the public-interest entity audit firms that took place in 2025. These reports set out the results of IAASA’s inspections of the firms’ overall systems of audit quality management and of a sample of audits of PIEs. BDO Deloitte EY … Continued
See more...Observations on wave 1 CSRD reporting
December 15, 2025IAASA has published a paper observations on Wave 1 CSRD reporting summarising key findings from our supervisory work on the first year of CSRD Wave 1 reporting in Ireland. The paper covers corporate reporting examinations, assurance quality inspections, and the challenges faced by entities and audit firms as they adapt to evolving sustainability reporting requirements. … Continued
See more...IAASA’s Audit Quality Supervision Inspection Insight Series: IFRS 17 – Key Messages for Auditors
October 24, 2025Today, IAASA has released its third publication, as part of its 2025 AQS Insight Series. This publication focuses on key messages for auditors in relation to IFRS 17. Download the Inspection Insight Series: IFRS 17 – Key Messages for Auditors .
See more...IAASA’s Audit Quality Supervision Inspection Insight Series: Auditing Financial Statement Disclosures
September 11, 2025Today, IAASA has released its second publication, as part of its 2025 AQS Insight Series. This publication focuses on key messages on auditing of financial statement disclosures. Download the Inspection Insight Series: Auditing of Financial Statement Disclosures
See more...IAASA Insights Podcast Episode 1
August 18, 2025IAASA’s first episode of our podcast ‘IAASA Insights’, exploring IAASA’s Quality Assurance Reports on the seven audit firms that it inspected in 2024 is now available. Lisa Campbell, Head of Operations speaks about the content of the reports, key firmwide and individual findings, as well as grades, common issues and the critical importance of audit … Continued
See more...IAASA’s Audit Quality Supervision Inspection Insight Series: Auditing Related Parties
April 28, 2025IAASA has released its first publication, as part of its 2025 AQS Insight Series. This publication focuses on key messages on auditing related parties. Download the Inspection Insight Series: Auditing Related Parties
See more...2024 QAR Reports
March 10, 2025The quality assurance review reports below summarise IAASA’s findings arising from the quality assurance reviews of the public-interest entity audit firms that took place in 2024. These reports set out the results of IAASA’s inspections of the firms’ overall systems of audit quality management and of a sample of audits of PIEs. BDO Deloitte EY … Continued
See more...IAASA’s Inspection Insight Series 5: International Standard on Quality Management Ireland 1 (ISQM 1)
November 22, 2024IAASA has today published its key messages on International Standard on Quality Management Ireland 1 (ISQM 1) available here.
See more...Letter issued to Audit Committee Chairs regarding responsibilities of Audit Committees for compliance with the Corporate Sustainability Reporting Directive
August 7, 2024IAASA issued a letter to Audit Committee Chairs highlighting responsibility for the process of preparing the sustainability reports as well as for monitoring the assurance process. The letter also highlights IAASA’s expectation that compliance with these requirements may significantly impact the annual reporting timelines. The letter is available to view here.
See more...2023 QAR Reports
March 11, 2024The quality assurance review reports below summarise IAASA’s findings arising from the quality assurance reviews of the public-interest entity audit firms that took place in 2023. These reports set out the results of IAASA’s inspections of the firms’ overall systems of audit quality management and of a sample of audits of PIEs. BDO Deloitte EY … Continued
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