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

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

Guidelines 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

Guidelines for the RABs on the regulation, monitoring and enforcement of continuing education for statutory auditors View document

Guidelines on Exemption from the Aptitude test View document