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What IAASA does – Financial Reporting Supervision function

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

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What IAASA does – Auditing standard setting function

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

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Description of the auditor’s responsibilities for the audit of the financial statements

Description of the auditor’s responsibilities for the audit of the financial statements 

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Glossary of Terms

The Irish Auditing & Accounting Supervisory Authority adopts auditing standards for use in Ireland under licence from the Financial Reporting Council in the United Kingdom.  By continuing to download this Glossary of Terms, you agree to be bound by the terms of use. Glossary of Terms Table of Editorial Amendments 

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Consultation document on sanctions guidance

Consultation document on sanctions guidance

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Sanctions Guidance Publication (Effective from 8 March 2021)

Sanctions Guidance Publication (Effective from 8 March 2021) View document

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Enforcement Time limits for complaints

Enforcement  Time limits for complaints View document

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Revocation of the recognition of the Institute of Chartered Accountants of Scotland(‘ICAS’)

Pursuant to its powers under section 931(4) of the Companies Act 2014 (‘the Act’), the Irish Auditing and Accounting Supervisory Authority (‘the Authority’) has decided to revoke the recognition of the Institute of Chartered Accountants of Scotland (‘ICAS’) granted under S.930 of the Act with effect from 22 December 2021. This means that ICAS may … Continued

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Application for revocation of the recognition of the Institute of Chartered Accountants of Scotland

Pursuant to its powers under section 931(4) of the Companies Act 2014 (‘the Act’), the Irish Auditing and Accounting Supervisory Authority (‘the Authority’) has decided that it is minded to revoke the recognition of the Institute of Chartered Accountants of Scotland (‘ICAS’) granted under S.930 of the Act with effect from 22 December 2021. This … Continued

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Withdrawal of the United Kingdom and EU rules in the field of statutory audit

Withdrawal of the United Kingdom and EU rules in the field of statutory audit View document

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