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IAASA publishes factsheets about its quality assurance review of the audits of public interest entities.

November 14, 2023

As part of our information series on ‘What IAASA does’, IAASA has published five factsheets providing an overview of its role and approach to the quality assurance review of the audits of public interest entities in Ireland.  The factsheets summarise the review process, set out the audit firms and key stakeholders involved, and offer a … Continued

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2022 Annual Report

June 28, 2023

The Authority’s Annual Report, or certain individual elements of the Report, can be downloaded by clicking the links below: Full Report Chapters/Elements of the Report Is féidir tuarascáil bhliantúil an Údaráis, nó gnéithe aonair áirithe den Tuarascáil, a íoslódáil tríd na naisc thíos: Tuarascáil Iomlán Caibidil/gné

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Annual Audit Programme and Activity Report 2022

May 15, 2023

The 2022 Annual Audit Programme and Activity Report is available here

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Annual Audit Programme and Activity Report 2021

March 1, 2023

IAASA publishes its AAPA Report for 2021 (April 2022) The Irish Auditing and Accounting Supervisory Authority (IAASA) has published its 2021 Annual Audit Programme and Activity Report. This report provides a summary of the activities performed by IAASA during 2021 to oversee the audit profession in Ireland. The report outlines the outcome of IAASA’s quality … Continued

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Audit Committee Briefing

February 17, 2023

IAASA hosts an annual audit committee briefing on a wide range of topics specific to audit committees, including regulatory updates, accounting developments and sustainability reporting.

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23 December 2022 – Auditing related party transactions

February 2, 2023

IAASA has published its key messages for auditors in the area of related parties, available here . IAASA’s YouTube channel also now includes a video that shares questions asked by IAASA’s audit inspectors during 2022 in the area of related parties, available below.

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IAASA video presentation on the revised ISA (Ireland) 315

December 22, 2022

The purpose is to provide information on the revised ISA (Ireland) 315 Identifying and Assessing the Risks of Material Misstatement. ISA 315 is effective for financial periods beginning on or after 15 December 2021.

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IAASA published its work programme for 2023 – 2025 – 23/11/2022

November 28, 2022

IAASA has recently redefined its mission as upholding quality corporate reporting and an accountable profession.  The programme builds on IAASA’s work to date towards achieving that mission across its broad spectrum of activities. The strands of the work programme encompass regulation, promotion of high standards and maximising our impact, and the programme builds strategies around each … Continued

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Public Consultation – IAASA Work Programme 2023-2025

July 12, 2022

IAASA has published a consultation paper on its draft work programme for the period 2023-2025. Section 910 of the Companies Act 2014 provides that IAASA must prepare and submit a work programme to the Minister of Enterprise Trade and Employment for each successive period of three years. The work programme shall have regard to the … Continued

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Audit Committee Breakfast

July 7, 2022

Click the links below to access the event held on 10 September 2020: Access to the full event Individual presentations General overview of the regulatory landscape (Lisa Campbell) View Presentation  Download slides Changing role of Audit Committees (Panel discussion) View Presentation   Current regulatory requirements for Audit Committees (Martin Kelly) View Presentation Download slides Audit Committee … Continued

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