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IAASA publishes Profile of the Profession 2023

April 24, 2024

IAASA has published its annual Profile of the Profession for 2023. This contains statistical data provided by the six Prescribed Accountancy Bodies (‘PABs’) within IAASA’s supervisory remit. The Profile of the Profession presents an overview of the PABs’ members and students and includes statistics about the PABs’ regulatory and monitoring activities. The full report is available … Continued

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Guidelines for the Recognised Accountancy Bodies to apply to their approval and registration function in respect of Statutory Auditors and Audit Firms

July 21, 2023

The purpose of this document is to set out guidelines for the RABs to apply to their approval and registration function to support the achievement of the following outcomes 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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What IAASA does – Supervision and Monitoring of the Prescribed Accountancy Bodies

July 6, 2023

Factsheets: Regulatory & Monitoring Supervision Factsheets

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IAASA issues notice under Section 931(2), Companies Act 2014

June 8, 2023

This notice expired on 8 June 2024.

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Profile of the Profession 2022

April 18, 2023

Download here

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

December 14, 2022

The purpose of this document is to set out guidelines for the RABs to apply to their quality assurance system. These guidelines are not intended to replace or override any legislative provisions. They should be read in conjunction with the Companies Act 2014 (the Act), Regulation (EU) No 537/2014 and any section 931 notice, rule … Continued

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2021 Profile of the Profession

July 7, 2022

The Authority’s Profile of the Profession 2021 can be downloaded by clicking the link below: Profile of the Profession

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

July 7, 2022

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

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Guidelines when granting exemptions from the test of theoretical knowledge

July 7, 2021

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 statutory auditors

July 7, 2021

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

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