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Proposed International Standards on Sustainability Assurance Webinar

September 20, 2023

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

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ESMA updates the European Single Electronic Format (ESEF) Reporting Manual

September 14, 2023

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

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Audit Committee Briefing 2023 Speaker Release

September 11, 2023

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

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IAASA publishes guidelines for Recognised Accountancy Bodies

July 21, 2023

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

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IAASA has responded to the IESBA consultation on its Strategy & Work Plan, 2024-2027

July 20, 2023

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

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Developments in the Transposition of the Corporate Sustainability Reporting Directive in Ireland

July 11, 2023

The Corporate Sustainability Reporting Directive, which entered into force in January 2023, sets out EU harmonied rules for annual reporting of sustainability matters by large companies, large public interest entities (PIEs) and listed SMEs (excluding micro-entities). The required disclosures must be provided in the management report (in Ireland, the directors’ report). The reporting requirements are … Continued

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IAASA launches RMS Factsheet

July 6, 2023

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.

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Annual Report / Tuarascáil Bhliantúil 2022

June 29, 2023

Tá Tuarascáil Bhliantúil 2022 an Údaráis curtha faoi bhráid Thithe an Oireachtais inniu ag an Aire Fiontar, Trádála agus Fostaíochta, Simon Coveney TD. Soláthraíonn an tuarascáil, atá ar fáil anseo, sonraí ar an iliomad gníomhaíochtaí ar thug an tÚdarás fúthu in 2022, mar aon le cur síos ar na gníomhaíochtaí straitéiseacha a rinne UMICÉ i gcomhthéacs … Continued

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IAASA has published a June 2023 edition of Standards Newsletter

June 28, 2023

Welcome to the June 2023 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 the revision of ISA (Ireland) 600 for group audits, updates to the CEA guidance note, ethics for auditors in Ireland, proposed … Continued

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IAASA publishes updated guidance note on Reporting to the Corporate Enforcement Authority

May 30, 2023

IAASA previously published a guidance note on Reporting to the Director of Corporate Enforcement in 2019. The guidance note has been published with updated referencing arising from the Companies (Corporate Enforcement Authority) Act 2021, updated ISAs and other relevant legislation. The guidance note is available here.

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