The purpose of this document is to set out guidelines for the RABs to apply to their quality assurance system, to support the achievement of the outcomes listed above 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

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

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

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

The Authority’s Profile of the Profession 2020 can be downloaded by clicking the link below: Profile of the Profession

Good repute for statutory auditors and audit firms 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

Guidelines for the RABs when performing Investigation and Disciplinary Functions View document

Guidelines View document