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Consultation on IAASA’s proposal to amend the public-interest entity firm levy
IAASA has published a consultation paper seeking stakeholders’ views on IAASA’s proposal to amend the public-interest entity firm levy to include CSRD assurance fee income, alongside statutory audit fee income. The consultation paper sets out IAASA’s proposed amendment to the levy and the specific matters on which IAASA is consulting. IAASA invites comments on the … Continued
Assurance Quality Supervision, Consultation
Consultation on proposed AQI reporting by Firms to IAASA
IAASA has published a consultation paper seeking stakeholders’ views on IAASA’s proposal to pilot the collection of Audit Quality Indicators (AQIs) from Irish firms. The consultation paper sets out IAASA’s proposed reporting on AQIs and the specific matters on which IAASA is consulting. IAASA invites comments on the proposed reporting on AQIs from all interested … Continued
Assurance Quality Supervision, Consultation
IAASA Insights Podcast Episode 6 – IAASA: Two Decades On
IAASA has published a new episode of its podcast, IAASA Insights, reflecting on the Authority’s role and development since its establishment. In this episode, IAASA: Two Decades On, IAASA’s Chief Executive, Kevin Prendergast, reflects on the establishment of IAASA in 2006, highlights key milestones over the past two decades, and discusses the continuing relevance of … Continued
Corporate Publications, Podcast
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