IAASA has published a paper summarising the outcomes of its 2025 financial report examinations. The summary highlights the various issues IAASA raised with companies as part of its corporate reporting supervision.
These examinations covered the annual and half-yearly reports and financial statements of companies listed on regulated markets, mainly Euronext Dublin.
While, overall, the paper indicates a continuing high level of compliance with financial reporting requirements, as a result of these examinations IAASA secured voluntary undertakings from certain companies to provide enhanced disclosures in future financial reports. These undertakings relate to the requirements of accounting standards and company law.
IAASA performed 7 unlimited scope examinations, 7 focused examinations and 15 follow-up examinations in 2025 examining a total of 43 separate matters. IAASA secured 28 undertakings from companies. IAASA remains committed to ensuring transparency and accountability in corporate reporting.