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IAASA Work Programme 2026–2028 including Feedback Paper and Responses
IAASA Work Programme for 2026–2028. This programme sets out IAASA’s strategic direction for the next three years, focusing on delivering effective regulation, promoting high standards in auditing and accounting, and enhancing organisational capability. Download IAASA Work Programme 2026-2028 (English verison) Download IAASA Clár Oibre 2026-2028 (As Gaeilge) A summary feedback paper, detailing the comments received and IAASA’s responses, are … Continued
IAASA Work Programme 2026-2028
Download IAASA Work Programme 2026-2028 (English verison) Download IAASA Clár Oibre 2026-2028 (As Gaeilge)
Corporate Publications, Work programme
Periodic Critical Review of the Irish Auditing and Accounting Supervisory Authority
The Department of Enterprise, Tourism and Employment has carried out a periodic critical review of IAASA in accordance with the Code of Conduct for the Governance of State Bodies. The final report can be accessed at the link below. Periodic Critical Review – Irish Auditing and Accounting Supervisory Authority
Corporate Publications
IAASA’s Audit Quality Supervision Inspection Insight Series: IFRS 17 – Key Messages for Auditors
Today, IAASA has released its third publication, as part of its 2025 AQS Insight Series. This publication focuses on key messages for auditors in relation to IFRS 17. Download the Inspection Insight Series: IFRS 17 – Key Messages for Auditors .
Insight series
Observations on selected corporate reporting issues – years ending on or after 31 December 2025
This paper highlights matters for companies to consider when preparing their 2025 financial statements. The 2025 Observations paper may be accessed here.
Corporate Reporting Supervision, Observations document
Sustainability-linked financing
IAASA has undertaken a thematic desktop examination of sustainability-linked debt and the related disclosures presented in a sample of issuers’ annual reports. The report is available here.
Corporate Reporting Supervision, Thematic review
Governance of PABs’ Regulatory Frameworks
IAASA’s Professional Body Supervision Team carried out a thematic review on the Prescribed Accountancy Bodies’ governance frameworks focusing on governance of regulatory functions. This factsheet highlights the key outcomes of the review. IAASA published the full report recently.
Factsheet, Professional Body Supervision
IAASA’s Audit Quality Supervision Inspection Insight Series: Auditing Financial Statement Disclosures
Today, IAASA has released its second publication, as part of its 2025 AQS Insight Series. This publication focuses on key messages on auditing of financial statement disclosures. Download the Inspection Insight Series: Auditing of Financial Statement Disclosures
Assurance Quality Supervision, Insight series
IAASA Insights Podcast
IAASA’s first episode of our podcast ‘IAASA Insights’, exploring IAASA’s Quality Assurance Reports on the seven audit firms that it inspected in 2024 is now available. Lisa Campbell, Head of Operations speaks about the content of the reports, key firmwide and individual findings, as well as grades, common issues and the critical importance of audit … Continued
Podcast
IAASA Insights Podcast Episode 2: Profile of the Profession
IAASA’s second episode of our podcast ‘IAASA Insights’ series, Profile of the Profession is available now. Mary Healy, Senior Supervision Manager in IAASA’s Professional Body Supervision Team, discusses the regulation of the accountancy profession in Ireland, and shares key insights from IAASA’s Profile of the Profession publication. Listen now on IAASA’s YouTube Channel. Download the transcript
Podcast