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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, 2023The 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
See more...What IAASA does – Supervision and Monitoring of the Prescribed Accountancy Bodies
July 6, 2023Factsheets: Regulatory & Monitoring Supervision Factsheets
See more...IAASA issues notice under Section 931(2), Companies Act 2014
June 8, 2023IAASA has given written notice that, in accordance with Section 931(2) of the Companies Act 2014, the ACCA is directed to: 1. update application forms for both firms and individuals to ensure the forms collect all data required by the Companies Act 2014 in connection with the application for approval; 2. implement controls to ensure that all … Continued
See more...Guidelines for the Recognised Accountancy Bodies when performing the Quality Assurance function in respect of Statutory Auditors and Audit Firms
December 14, 2022The 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
See more...2021 Profile of the Profession
July 7, 2022The Authority’s Profile of the Profession 2021 can be downloaded by clicking the link below: Profile of the Profession
See more...CEAOB Guidelines on the auditors’ involvement on financial statements in European Single Electronic
July 7, 2022CEAOB Guidelines on the auditors’ involvement on financial statements in European Single Electronic Format (ESEF)
See more...Application for revocation of the recognition of the Institute of Chartered Accountants of Scotland
July 7, 2021Pursuant 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
See more...Guidelines for the RABs when performing Investigation and Disciplinary Functions
July 7, 2021Guidelines for the RABs when performing Investigation and Disciplinary Functions View document
See more...Guidelines for recognised accountancy bodies performing regulatory functions in respect of statutory auditors
July 7, 2021Guidelines View document
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