News
News
Keyword
Sector
Year
Sort by:
Quality Assurance Reviews
June 28, 2024Notification – frequency of reviews IAASA wishes to highlight that the statutory requirement regarding quality assurance reviews conducted by the Recognised Accountancy Bodies (RABs) is not limited to every six years. Please see link to notification here
See more...IAASA publishes Profile of the Profession 2023
April 24, 2024IAASA 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
See more...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, 2023This notice expired on 8 June 2024.
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...Guidelines when granting exemptions from the test of theoretical knowledge
July 7, 2021Guidelines 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
See more...