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Guidelines for the Recognised Accountancy Bodies when performing the Quality Assurance function in respect of Statutory Auditors and Audit Firms

The purpose of this document is to set out guidelines for the RABs to apply to their quality assurance system, to support the achievement of the outcomes listed above and to meet the requirements of the Companies Act 2014. These guidelines are not intended to replace or override any legislative provisions. They should be read … Continued

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CEAOB Guidelines on the auditors’ involvement on financial statements in European Single Electronic

CEAOB Guidelines on the auditors’ involvement on financial statements in European Single Electronic Format (ESEF)

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Guidelines for the RABs when performing Investigation and Disciplinary Functions

Guidelines for the RABs when performing Investigation and Disciplinary Functions View document

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Guidelines when granting exemptions from the test of theoretical knowledge

Guidelines on matters to be considered by the RABs when granting exemptions from one or more of the subjects in the test of theoretical knowledge for approval as a statutory auditor. To download the Guidelines when granting exemptions from the test of theoretical knowledge effective 3 March 2022, click here. To download the Guidelines when granting exemptions … Continued

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Guidelines for the RABs on the regulation, monitoring and enforcement of continuing education for st

Guidelines for the RABs on the regulation, monitoring and enforcement of continuing education for statutory auditors View document

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Guidelines on Exemption from the Aptitude test

Guidelines on Exemption from the Aptitude test View document

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