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

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

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2021 Profile of the Profession

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

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

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

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

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2020 Profile of the Profession

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

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Good repute for statutory auditors and audit firms

Good repute for statutory auditors and audit firms View document

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Revocation of the recognition of the Institute of Chartered Accountants of Scotland(‘ICAS’)

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

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Application for revocation of the recognition of the Institute of Chartered Accountants of Scotland

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

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Guidelines for the RABs when performing Investigation and Disciplinary Functions

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

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