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Consultation on proposed revisions to the Irish auditing standards on fraud and going concern

June 19, 2026

Read the consultation paper Read the proposed revisions to ISA (Ireland) 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements Read the proposed revisions to ISA (Ireland) 570 Going Concern

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Feedback paper – Consultation on proposed narrow scope revisions to the ISAs (Ireland) and the ISQMs (Ireland)

June 3, 2026

Following public consultation, IAASA has issued narrow scope revisions to the International Standards on Auditing (Ireland) (ISAs (Ireland)) and the International Standards on Quality Management (Ireland) (ISQMs (Ireland)). Read the Feedback paper. Read the responses received. The revised standards are available on IAASA’s website at the following link.

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IAASA Consultation Policy

December 22, 2025

IAASA Consultation Policy

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Feedback Paper for consultation on revised Ethical Standard for Auditors (Ireland) 2025

April 28, 2025

Download the consultation feedback paper. Access the consultation responses.

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Exposure Draft Ethical Standard for Auditors (Ireland) 2024

August 1, 2024

Exposure Draft Ethical Standard for Auditors (Ireland) 2024

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Consultation Paper Proposal to Revise the Ethical Standard for Auditors (Ireland)

August 1, 2024

Consultation Paper Proposal to Revise the Ethical Standard for Auditors (Ireland)

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Feedback Paper to the Consultation on Adoption of a Sustainability Assurance Standard in Ireland

June 20, 2024

The Feedback Paper is available on this link. The Responses Received are available on this link

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Feedback Paper to Proposal to Revise ISA (Ireland) 505

March 25, 2024

The Feedback Paper to the proposal to revise ISA (Ireland) 505 can be accessed on this link. The responses received can be accessed on this link.

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