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Comment letter relating to the IESBA’s Exposure Draft on International Ethics Standards for Sustainability Assurance (including International Independence Standards)

May 22, 2024

Comment letter relating to the IESBA’s Exposure Draft on International Ethics Standards for Sustainability Assurance (including International Independence Standards)

Audit Standards, Comment letter

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EU Taxonomy for Sustainable Activities

May 13, 2024

The report is available here.

Financial reporting supervision, Thematic review

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Comment letter relating to IESBA Exposure Draft on Using the Work of an External Expert

May 2, 2024

Comment letter relating to IESBA Exposure Draft on Using the Work of an External Expert

Audit Standards, Comment letter

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Publication of financial reporting decision – Dalata Hotel Group plc

May 2, 2024

IAASA has published a financial reporting decision relating to Dalata Hotel Group plc’s accounting treatment of the proceeds from the sale of residential units as revenue in its 31 December 2022 annual financial statements. Dalata Hotel Group plc provided voluntarily undertakings that future financial statements would: The financial reporting decision may be accessed here.

Financial reporting decision, Financial reporting supervision

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IAASA publishes Profile of the Profession 2023

April 24, 2024

IAASA has published its annual Profile of the Profession for 2023. This contains statistical data provided by the six Prescribed Accountancy Bodies (‘PABs’) within IAASA’s supervisory remit. The Profile of the Profession presents an overview of the PABs’ members and students and includes statistics about the PABs’ regulatory and monitoring activities. The full report is available … Continued

Profile of the profession

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Thematic – PABs’ Complaints Process Part II

April 8, 2024

In 2023 IAASA published information about the initial stage of the complaints handling process. A second thematic review relating to the investigation and outcomes stages of the complaints process has now been completed. A summary of this thematic is available here

Feedback Paper to Proposal to Revise ISA (Ireland) 505

March 25, 2024

The Feedback Paper to the proposal to revise ISA (Ireland) 505 can be accessed on this link. The responses received can be accessed on this link.

Audit Standards, Consultation

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2023 QAR Reports

March 11, 2024

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 2023. 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

Audit quality, QAR report

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Outcome of financial statement examinations completed in 2023

February 29, 2024

The Irish Auditing and Accounting Supervisory Authority (IAASA) has published a summary of the outcomes of its examinations of financial reports completed in 2023. This summary outlines the findings from financial statement examinations completed by IAASA’s Corporate Reporting Supervision Unit in the year. The summary indicates: The summary may be accessed here

Financial reporting supervision

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IAASA’s inspection insight series 4 – Engagement Quality Reviews

February 26, 2024

IAASA’s Audit Quality Unit evaluated the quality of EQRs for each audit selected for inspection in 2023, available here. IAASA’s YouTube channel also includes a video on EQRS available here.

Audit quality

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