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Compendium of financial reporting decisions – 24/01/2023

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

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

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

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

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

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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IAASA published its work programme for 2023 – 2025 – 23/11/2022

IAASA has recently redefined its mission as upholding quality corporate reporting and an accountable profession.  The programme builds on IAASA’s work to date towards achieving that mission across its broad spectrum of activities. The strands of the work programme encompass regulation, promotion of high standards and maximising our impact, and the programme builds strategies around each … Continued

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Vacancies on the Technical Advisory Panel of the Irish Auditing and Accounting Supervisory Authority – 09/11/2022

The Irish Auditing and Accounting Supervisory Authority is seeking applications from suitably experienced candidates for appointment to its Technical Advisory Panel (‘TAP’) for two vacancies commencing in February 2023.  The TAP contributes to the work of IAASA in adopting auditing standards and related guidance for use in Ireland. Applications are invited from candidates from diverse backgrounds with … Continued

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European accounting enforcers set out common enforcement priorities regarding companies’ 2022 financial statements

The European Securities and Markets Authority (ESMA) has published its annual priorities statement titled European common enforcement priorities for 2022 annual financial reports. That statement sets out the topics which European accounting enforcers believe those charged with governance should particularly consider when preparing, reviewing and auditing International Financial Reporting Standards (IFRS) financial statements for the year ending 31 December … Continued

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IAASA has published a October 2022 edition of Standards Newsletter

Welcome to the October 2022 edition of our Standards Newsletter. Its aim is to provide the latest news and information about IAASA’s auditing and assurance standards projects. In this edition, you’ll find information on recently adopted standards as well as the standards that are due to become effective shortly, the ISA (Ire) 600 consultation and … Continued

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