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.

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

Explainer video: https://youtube/vq9n9rBapSw Factsheets: Auditing-Standards-Factsheets Slide-deck: IAASA standard setting role

https://www.youtube.com/embed/HKesV9yg_kY?fs=1&enablejsapi=1&version=3 The Authority’s Annual Report, or certain individual elements of the Report, can be downloaded by clicking the links below: Full Report 2021 Annual Report Chapters/Elements of the Report Chairperson’s Statement and Chief Executive’s Review Activities Governance and structure Financial & related statements Is féidir tuarascáil bhliantúil an Údaráis, nó gnéithe aonair áirithe den Tuarascáil, … Continued

Click the links below to access the event held on 10 September 2020: Access to the full event  https://www.youtube.com/embed/NJFafvxWbTY?fs=1&enablejsapi=1&version=3 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

Explainer video: www.youtube.com/watch?v=81r_vtNLizI Factsheets: Financial-Reporting-Supervision_Factsheet Slide-deck: Financial Reporting Supervision_Overview

The Authority’s Annual Report, or certain individual elements of the Report, can be downloaded by clicking the links below: Full Report 2020 Annual Report Chapters/Elements of the Report Chairperson’s Statement and Chief Executive’s Review Activities Governance and structure Financial & related statements Is féidir tuarascáil bhliantúil an Údaráis, nó gnéithe aonair áirithe den Tuarascáil, a … Continued

Annual Audit Programme and Activity Report 2020

Work Programme 2020-2022 View document

The Authority’s Annual Report, or certain individual elements of the Report, can be downloaded by clicking the links below: Full Report 2019 Annual Report Chapters/Elements of the Report Chairperson’s Statement and Chief Executive’s Review Activities Governance and structure Financial & related statements