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ISAE (Ireland) 3000
September 27, 2024Assurance Engagements Other Than Audits or Reviews of Historical Financial Information – Assurance of Sustainability Reporting in Ireland. International Standard on Assurance Engagements (Ireland) (ISAE (Ireland) 3000) deals with assurance engagements other than audits or reviews of historical financial information, which are dealt with in International Standards on Auditing (Ireland) (ISAs (Ireland)) and International Standards … Continued
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...Feedback Paper to the Consultation on Adoption of a Sustainability Assurance Standard in Ireland
June 20, 2024The Feedback Paper is available on this link. The Responses Received are available on this link
See more...Consultation Paper Proposal to Adopt a Sustainability Assurance Standard in Ireland
February 26, 2024The consultation paper is available here
See more...IAASA response to IAASB’s Exposure Draft on ISSA 5000
January 3, 2024IAASA’s response to IAASB’s Exposure Draft on ISSA 5000, General Requirements For Sustainability Assurance Engagements. View Document
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Comment letter relating to the IESBA’s Exposure Draft on International Ethics Standards for Sustainability Assurance (including International Independence Standards)
May 22, 2024Comment letter relating to the IESBA’s Exposure Draft on International Ethics Standards for Sustainability Assurance (including International Independence Standards)
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