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Outcome of financial statement examinations completed in 2022

March 14, 2023

Today, the Irish Auditing and Accounting Supervisory Authority (IAASA) has published a summary of the outcomes of its examinations of financial reports completed in 2022. This summary outlines the findings from financial statement examinations completed by IAASA’s Financial Reporting Supervision Unit in 2022. The summary shows that the level of compliance by companies with financial … Continued

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IAASA publishes its 2022 reports on audit quality assurance – 06/03/2023

March 6, 2023

IAASA has published the 2022 quality assurance review reports in respect of seven firms that perform statutory audits of public-interest entities. In Ireland, public-interest entities include listed companies and companies that operate in the banking and insurance sectors. The reports can be accessed here

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Annual Audit Programme and Activity Report 2021

March 1, 2023

IAASA publishes its AAPA Report for 2021 (April 2022) The Irish Auditing and Accounting Supervisory Authority (IAASA) has published its 2021 Annual Audit Programme and Activity Report. This report provides a summary of the activities performed by IAASA during 2021 to oversee the audit profession in Ireland. The report outlines the outcome of IAASA’s quality … Continued

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IAASA issues a revised version of ISA (Ireland) 600 – 09/02/2023

February 9, 2023

Following public consultation, IAASA has today (09 February) issued a revised version of: The main changes to the standard relate to: The revised standard is effective for audits of financial statements for periods beginning on or after 15 December 2023, with early adoption permitted. The revised standard is available on this link. The feedback paper … Continued

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Compendium of financial reporting decisions – 24/01/2023

January 24, 2023

IAASA, Ireland’s accounting enforcer, has today published a compendium of financial reporting decisions. These decisions relate to accounting treatments applied by CRH plc, Flutter Entertainment plc and Tullow Oil plc in their 2021 annual financial reports.  The published decisions extent over a range of accounting treatments applied under accounting requirements including: These published decisions are … Continued

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IAASA’s inspection insight series 2 – related parties – 23/12/2022

December 23, 2022

IAASA has today published its key messages for auditors in the area of related parties, available here . IAASA’s YouTube channel also now includes a video that shares questions asked by IAASA’s audit inspectors during 2022 in the area of related parties, available here.

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IAASA video presentation on the revised ISA (Ireland) 315. -22/12/2022

December 22, 2022

IAASA video presentation on the revised ISA (Ireland) 315 – IAASA

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IAASA issues revised Policy Paper on publication of information regarding its financial reporting supervision activities – 06/12/2022

December 6, 2022

IAASA has today published its revised Policy Paper Publication of information regarding IAASA’s financial reporting supervision activities.  This Policy Paper provides for transparency by IAASA in highlighting its financial reporting supervision activities including publication of:  The revised Policy Paper – which was last updated in 2016 – reflects, to the extent deemed appropriate, the views of stakeholders … Continued

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Regulatory Supervisor (closing date has now passed) – 24/11/2022

November 28, 2022

IAASA is responsible for the supervision of the six Prescribed Accountancy Bodies in Ireland.  Working its Regulatory & Monitoring Supervision unit, the Regulatory Supervisor will perform a diverse range of assignments relating to the supervision and regulation of the audit and accountancy profession, as set out in the Companies Act 2014.  The successful candidate will … Continued

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Career opportunity in IAASA: Regulatory Supervisor (closing date has now passed) – 24/11/2022

November 28, 2022

IAASA is responsible for the supervision of the six Prescribed Accountancy Bodies in Ireland.  Working its Regulatory & Monitoring Supervision unit, the Regulatory Supervisor will perform a diverse range of assignments relating to the supervision and regulation of the audit and accountancy profession, as set out in the Companies Act 2014.  The successful candidate will … Continued

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