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

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

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

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 

Consultation document on sanctions guidance

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

Enforcement  Time limits for complaints View document

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

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

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