IAASA, Ireland’s accounting enforcer, has today published its annual Observations paper highlighting matters that management, Audit Committees and auditors should consider when preparing, approving and auditing financial statements for 2023 year end dates. The paper notes that 2023 financial statements will be prepared against continued uncertainty in the economic outlook such as: The Observations paper … Continued

Ahead of next month’s Audit Committee Briefing, IAASA can confirm three more of the speakers who will be joining us on the day. Please see below for more information regarding the speakers and their area of expertise. The agenda for the day can also be found here. Dr. Caroline McGroary (North-West Society – Chartered Accountants … Continued

Join IAASA and the International Auditing and Assurance Standards Board (IAASB) webinar at 2.00pm on Friday, 29 September to hear about ISSA 5000, the proposed International Standard on Sustainability Assurance. More information about the proposed standard is available on the IAASB’s website at the following link here. Stakeholders have until December 1 to provide feedback and insights to … Continued

The European Securities and Markets Authority (ESMA), the EU’s financial markets regulator and supervisor, has published its annual update of the Reporting Manual on the European Single Electronic Format. The purpose of the ESEF Reporting Manual is to promote a harmonised and consistent approach for the preparation of annual financial reports in the format specified in … Continued

Ahead of next month’s Audit Committee Briefing (book tickets here), IAASA can confirm two of the speakers who will be presenting on the day. Please see below for more information regarding the speakers and their area of expertise. Jacky Fox (Managing Director at Accenture Security). Jacky leads Accenture’s European security practice. She has 20+ years’ experience in technology … Continued

Guidelines for the Recognised Accountancy Bodies to apply to their approval and registration function in respect of Statutory Auditors and Audit Firms 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 … Continued

IAASA has recently responded to the IESBA (International Ethics Standards Board for Accountants) consultation on its Proposed Strategy and Work Plan, 2024-2027. The IAASA comment letter is available here The consultation and further information is available here

As part of our information series on ‘What IAASA does’, IAASA is publishing ia Regulatory & Monitoring Supervision ‘RMS’ Factsheet. The factsheet gives a brief overview into the functions of RMS and a set of useful links to access other relevant information. You can access the factsheet at the link here.