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Publications
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Financial Reporting Supervision – Observations on selected financial reporting issues – Years ending on or after 31 December 2024
The observations paper highlights matters for companies to consider when preparing their 2024 financial statements. The 2024 Observations paper may be accessed here.
Corporate reporting supervision
ISAE (Ireland) 3000
Assurance Engagements Other Than Audits or Reviews of Historical Financial Information – Assurance of Sustainability Reporting in Ireland. International Standard on Assurance Engagements (Ireland) (ISAE (Ireland) 3000) deals with assurance engagements other than audits or reviews of historical financial information, which are dealt with in International Standards on Auditing (Ireland) (ISAs (Ireland)) and International Standards … Continued
Assurance Standards, Audit Standards, Other standard
IFRS 18 Presentation and Disclosure in Financial Statements
View Paper
Corporate reporting supervision, Policy paper
Letter issued to Audit Committee Chairs regarding responsibilities of Audit Committees for compliance with the Corporate Sustainability Reporting Directive
IAASA issued a letter to Audit Committee Chairs highlighting responsibility for the process of preparing the sustainability reports as well as for monitoring the assurance process. The letter also highlights IAASA’s expectation that compliance with these requirements may significantly impact the annual reporting timelines. The letter is available to view here.
Assurance Standards, Other, Other
Exposure Draft Ethical Standard for Auditors (Ireland) 2024
Exposure Draft Ethical Standard for Auditors (Ireland) 2024
Audit Standards, Consultation, Ethical standard
Consultation Paper Proposal to Revise the Ethical Standard for Auditors (Ireland)
Consultation Paper Proposal to Revise the Ethical Standard for Auditors (Ireland)
Audit Standards, Consultation, Ethical standard
Corporate procurement plan 2022 – 2024
The plan is available here.
Corporate, Fact sheet
Standards Newsletter July 2024
Standards Newsletter July 2024
Audit Standards, Newsletter
Quality Assurance Reviews
Notification – frequency of reviews IAASA wishes to highlight that the statutory requirement regarding quality assurance reviews conducted by the Recognised Accountancy Bodies (RABs) is not limited to every six years. Please see link to notification here
Other, Oversight of the Profession
IAASA response to IAASB Exposure Draft of Proposed ISA 240 (Revised)
IAASA response to IAASB Proposed International Standard on Auditing 240 (Revised), The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and Proposed Conforming and Consequential Amendments to Other ISAs available here.
Audit Standards, Comment letter