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IAASA invites potential members and advisors to enquiry/investigation committees

February 9, 2024

IAASA undertakes statutory enquiries (‘s933 Enquiries’) and investigations (‘s934 Investigations’) under the companies act 2014 and its own regulations. The preliminary stages are undertaken by the executive. From time to time, IAASA may need to establish committees to carry out full enquiries/investigations, where the matter cannot be settled by mutual agreement before that stage. Membership … Continued

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Outcome of financial statement examinations completed in 2023

January 30, 2024

Today, the Irish Auditing and Accounting Supervisory Authority (IAASA) has published a summary of the outcomes of its examinations of financial reports completed in 2023. This summary outlines the findings from financial statement examinations completed by IAASA’s Corporate Reporting Supervision Unit in the year. The summary indicates: The summary may be accessed here

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IAASA has published a Consultation paper on its proposal to revise International Standard on Auditing (ISA) (Ireland) 505

January 9, 2024

IAASA has published a Consultation paper on its proposal to revise International Standard on Auditing (ISA) (Ireland) 505 External Confirmations and make related conforming amendments to ISA (Ireland) 600 (Revised February 2023) Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors). The proposed effective date of the revised standard is … Continued

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Letter issued to CEOs of RABs regarding approval of statutory auditors as Sustainability Assurance Service Providers prior to 1 January 2026

November 29, 2023

IAASA issued a letter to the CEOs of Recognised Accountancy Bodies (RABs) with regard to the Supervisory Authority’s expectations for the initial approval of existing statutory auditors to be Sustainability Assurance Service Providers ( SASPs). Statutory Auditors approved prior to 1 January 2026, can seek approval as a SASP by acquiring the requisite knowledge of … Continued

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Reminder Closing Date 08/12/23 – Vacancies on the Technical Advisory Panel of the Irish Auditing and Accounting Supervisory Authority

November 28, 2023

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 2024.  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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Career opportunities in IAASA

November 23, 2023

IAASA is seeking to fill a number of roles. Corporate Reporting Specialists examine the compliance of certain entities’ periodic corporate reporting with applicable accounting standards (principally IFRS and Irish/UK GAAP) and relevant legislation. Additionally, they examine the compliance of those entities’ sustainability reporting in accordance with the Corporate Sustainability Reporting Directive (CSRD ). The Unit … Continued

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IAASA wants to hear your views!

November 20, 2023

IAASA has launched a Stakeholder Perceptions Survey to gather insights into how its stakeholders perceive IAASA. It focuses on IAASA achievement of its mission of “upholding quality corporate reporting and an accountable profession”. We’re also keen to understand your thoughts on IAASA’s communications, stakeholder engagement, and decision-making processes.  🔒 Rest assured, all responses are 100% … Continued

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ESMA LAUNCHES CALL FOR EXPRESSION OF INTEREST FOR MEMBERSHIP OF THE CONSULTATIVE WORKING GROUP FOR CORPORATE REPORTING OF THE ISSUERS STANDING COMMITTEE

November 17, 2023

ESMA has launched a process to establish a Consultative Working Group (CWG) for Corporate Reporting of its Issuers Standing Committee (ISC) as the term of the existing CWG of the former Corporate Reporting Standing Committee (CRSC), which was replaced by the ISC in 2023, will expire shortly. ESMA is, therefore, calling for expressions of interest … Continued

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IAASA publishes factsheets about its quality assurance review of the audits of public interest entities.

November 14, 2023

As part of our information series on ‘What IAASA does’, IAASA has published five factsheets providing an overview of its role and approach to the quality assurance review of the audits of public interest entities in Ireland.  The factsheets summarise the review process, set out the audit firms and key stakeholders involved, and offer a … Continued

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Publication of financial reporting decision – Irish Continental Group plc

October 31, 2023

IAASA has today published a financial reporting decision relating to Irish Continental Group plc’s accounting treatment of comparative amounts in its 31 December 2022 annual financial statements. IAASA concluded that, as the re-statement was not material, there was no non-compliance with IFRS and, accordingly, no corrective action was required. The financial reporting decision may be … Continued

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