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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

IAASA 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

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Profile of the Profession 2022

April 18, 2023

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

July 7, 2021

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

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Good repute for statutory auditors and audit firms

July 7, 2021

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’)

July 7, 2021

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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