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Revocation of the recognition of the Institute of Chartered Accountants of Scotland(‘ICAS’)

July 7, 2021

Pursuant to its powers under section 931(4) of the Companies Act 2014 (‘the Act’), the Irish Auditing and Accounting Supervisory Authority (‘the Authority’) has decided to revoke the recognition of the Institute of Chartered Accountants of Scotland (‘ICAS’) granted under S.930 of the Act with effect from 22 December 2021. This means that ICAS may … Continued

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Application for revocation of the recognition of the Institute of Chartered Accountants of Scotland

July 7, 2021

Pursuant to its powers under section 931(4) of the Companies Act 2014 (‘the Act’), the Irish Auditing and Accounting Supervisory Authority (‘the Authority’) has decided that it is minded to revoke the recognition of the Institute of Chartered Accountants of Scotland (‘ICAS’) granted under S.930 of the Act with effect from 22 December 2021. This … Continued

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Withdrawal of the United Kingdom and EU rules in the field of statutory audit

July 7, 2021

Withdrawal of the United Kingdom and EU rules in the field of statutory audit View document

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Good repute for statutory auditors and audit firms

July 7, 2021

Good repute for statutory auditors and audit firms View document

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Sanctions Guidance Publication (Effective from 8 March 2021)

July 7, 2021

Sanctions Guidance Publication (Effective from 8 March 2021) View document

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Enforcement Time limits for complaints

July 7, 2021

Enforcement  Time limits for complaints View document

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2020 QAR reports

March 7, 2021

The 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 2020.  These reports set out the results of IAASA’s inspections of the firms’ overall systems of audit quality control and of a sample of audits of PIEs. BDO Deloitte EY … Continued

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2019 Quality Assurance Review report – KPMG

September 20, 2020

The quality assurance review report below summarise IAASA’s findings arising from the quality assurance review of KPMG that took place in 2019. The report set out the results of IAASA’s inspection of the firm’s overall system of audit quality control and of a sample of audits of PIEs. The 2019 QAR report for KPMG is … Continued

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2019 Quality Assurance Review report – Mazars

September 20, 2020

The quality assurance review report below summarise IAASA’s findings arising from the quality assurance review of Mazars that took place in 2019. The report set out the results of IAASA’s inspection of the firm’s overall system of audit quality control and of a sample of audits of PIEs. The 2019 QAR report for Mazars is … Continued

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2019 Quality Assurance Review report – PwC

September 20, 2020

The quality assurance review report below summarise IAASA’s findings arising from the quality assurance review of PwC that took place in 2019. The report set out the results of IAASA’s inspection of the firm’s overall system of audit quality control and of a sample of audits of PIEs. The 2019 QAR report for PwC is … Continued

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