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IAASA report: Materiality in the context of an audit – Report on the CEAOB Survey for Ireland

December 19, 2023

IAASA has today published a report presenting the results of specified work completed by the competent authority in relation to materiality in the context of an audit. The report sets out key observations and includes recommendations that Audit Committees should consider in the context of their entity, and recommendations that Auditors should consider in performing … Continued

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IAASA’s inspection insight series 3 – Communication with Those Charged with Governance (TCWG)

October 11, 2023

IAASA has today published its key messages for auditors in the area of communication with TCWG, available here. IAASA’s YouTube channel also includes a video that shares questions asked by IAASA’s audit inspectors during 2022 and 2023 in the area of communication with TCWG, the video is available below.

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What IAASA does – Financial Reporting Supervision function

July 7, 2022

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

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

July 7, 2022

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

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Consultation document on sanctions guidance

July 24, 2021

Consultation document on sanctions guidance

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

July 7, 2021

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

July 7, 2021

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

July 7, 2021

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

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Sanctions Guidance Publication (Effective from 8 March 2021)

July 7, 2021

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

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Enforcement Time limits for complaints

July 7, 2021

Enforcement  Time limits for complaints View document

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