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

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

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.

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

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.

The Irish Auditing and Accounting Supervisory Authority (IAASA) will host its annual audit committee briefing on 17 October 2023. Topics for the current year include: • Sustainability reporting • IAASA regulatory updates • Audit Committee panel session • Audit Committee education topics Registration closing 13/10/2023. The event will take place in the The Hilton, Charlemont … Continued

IAASA, Ireland’s accounting enforcer, has today published a Paper “Transparency Regulations – information requests”. Companies are required to publish a Management Report setting out a fair review of the development and performance of the business and the position of the company along with a description of the principal risks and uncertainties that the company faces. … Continued

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