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Publications
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Consultation on IAASA’s proposal to issue General Guidelines for Prescribed Accountancy Bodies
IAASA has published a consultation paper seeking stakeholders’ views on IAASA’s proposal to issue General Guidelines for Prescribed Accountancy Bodies. The consultation paper sets out IAASA’s proposed General Guidelines and the specific matters which IAASA is consulting on. IAASA invites comments on the proposed Guidelines from all interested stakeholders.
Consultation, Guideline, Professional Body Supervision
Consultation on IAASA’s proposal to issue Investigation and Disciplinary Guidelines for Prescribed Accountancy Bodies
IAASA has published a consultation paper seeking stakeholders’ views on IAASA’s proposal to issue Investigation and Disciplinary Guidelines for Prescribed Accountancy Bodies. The consultation paper sets out IAASA’s proposal to issue Investigation and Disciplinary Guidelines for Prescribed Accountancy Bodies and the specific matters which IAASA is consulting on. IAASA invites comments on the proposed Guidelines … Continued
Consultation, Guideline, Professional Body Supervision
Annual Report 2025
The Irish Auditing and Accounting Supervisory Authority (IAASA) has published its Annual Report 2025, outlining the Authority’s work in upholding quality corporate reporting and an accountable profession. During 2025, IAASA completed its first full cycle of sustainability reporting and sustainability assurance supervision under the Corporate Sustainability Reporting Directive (CSRD), examined 28 corporate reports and … Continued
Annual report, Corporate Publications
Corporate procurement plan 2026 – 2028
Corporate procurement plan 2026 – 2028
Corporate procurement plans, Corporate Publications
Consultation on proposed revisions to the Irish auditing standards on fraud and going concern
Read the consultation paper Read the proposed revisions to ISA (Ireland) 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements Read the proposed revisions to ISA (Ireland) 570 Going Concern
Consultation, Standards
IAASA agrees settlements with Teresa Morahan and Stephen McCallion
Settlement Agreements have been reached with Ms Teresa Morahan and Mr Stephen McCallion The investigations concerned the audit of the financial statements North of England P&I Designated Activity Company for the year end 20 February 2023. The Authority has decided to impose a Reprimand and a Fine of €16,800 on Ms Teresa Morahan. In respect … Continued
Enforcement, Enforcement decision
Feedback paper – Consultation on proposed narrow scope revisions to the ISAs (Ireland) and the ISQMs (Ireland)
Following public consultation, IAASA has issued narrow scope revisions to the International Standards on Auditing (Ireland) (ISAs (Ireland)) and the International Standards on Quality Management (Ireland) (ISQMs (Ireland)). Read the Feedback paper. Read the responses received. The revised standards are available on IAASA’s website at the following link.
Consultation, Standards
IAASA’s Annual Audit Programme and Activity Report 2025
IAASA has published its Annual Audit Programme and Activity Report 2025, providing an overview of our oversight of the audit profession in Ireland during the year. The report: The report offers valuable insight into IAASA’s role in audit oversight and will be of interest to stakeholders seeking a better understanding of audit and its regulation.
AAPA, Corporate Publications
PAB’s Governance of Regulatory Frameworks – Communication
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 communication.
Factsheet, Professional Body Supervision
Profile of the Profession 2025
IAASA has published its Profile of the Profession 2025, providing a comprehensive statistical overview of the five Prescribed Accountancy Bodies (PABs) under its supervisory remit. The report covers key data on members and students, approved statutory auditors and audit firms, as well as the regulation and monitoring of these professionals and entities.
Professional Body Supervision, Profile of the profession