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2025 QAR Reports
The quality assurance review reports below summarise IAASA’s findings arising from the quality assurance reviews of the public-interest entity audit firms that took place in 2025. These reports set out the results of IAASA’s inspections of the firms’ overall systems of audit quality management and of a sample of audits of PIEs. BDO Deloitte EY … Continued
Assurance Quality Supervision, QAR report
IAASA Insights Podcast Episode 4: Corporate Reporting Observations Document
In this episode, we explore the key themes and insights from IAASA’s 2025 Corporate Reporting Observations Document. What we cover:– IAASA’s role in supervising corporate reporting for listed entities in Ireland– Why the Observations Document is published and who it’s for– Key themes in the 2025 Observations DocumentTheme 1: Economic uncertainty and its impact on … Continued
Corporate Reporting Supervision, Podcast
PAB’s Governance of Regulatory Frameworks- Risk Management
IAASA’s Professional Body Supervision Team carried out a thematic review on thePrescribed Accountancy Bodies’ (PABs’) governance frameworks. IAASA is publishing a factsheet giving additional insights relating to risk management.
Factsheet
Outcome of financial statement examinations completed in 2025
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 … Continued
Corporate Reporting Supervision
IAASA Insights Podcast Episode 5: CSRD Wave 1 Observations
IAASA has released a new episode of the IAASA Insights podcast on Ireland’s first year of CSRD reporting. Drawing on our examinations of sustainability statements and inspections of CSRD assurance work, the episode shares practical observations for preparers and assurance providers. In this episode, we cover: Listen and download Listen on YouTube Download the report – “Corporate Sustainability Reporting: IAASA Observations” … Continued
Corporate Reporting Supervision, Podcast
Consultation on proposed narrow scope amendments to the ISAs (Ire) & ISQMs (Ire)
consultation paper proposed revisions
Consultation, Standards
IAASA Consultation Policy
IAASA Consultation Policy
Consultation, Corporate Publications, Standards
Observations on wave 1 CSRD reporting
IAASA has published a paper observations on Wave 1 CSRD reporting summarising key findings from our supervisory work on the first year of CSRD Wave 1 reporting in Ireland. The paper covers corporate reporting examinations, assurance quality inspections, and the challenges faced by entities and audit firms as they adapt to evolving sustainability reporting requirements. … Continued
Assurance Quality Supervision, Corporate Reporting Supervision, Professional Body Supervision
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
Corporate Publications, Work programme
IAASA Work Programme 2026-2028
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)
Corporate Publications, Work programme