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Publications
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PABs’ Governance of Regulatory Frameworks
In 2024 the Irish Auditing and Accounting Supervisory Authority (IAASA) issued a thematic questionnaire to the five PABs on the topic of Governance. IAASA is publishing PABs’ Governance of Regulatory Frameworks, a report relating to information collated by IAASA regarding Prescribed Accountancy Bodies (PABs) in Ireland. This information details the various aspects of the governance … Continued
Professional Body Supervision, Thematic report
Annual Report 2024
IAASA has published its 2024 Annual Report. Kevin Prendergast, Chief Executive of IAASA introduces the report by emphasising the critical role of trust in Irish business: “Trust in Irish business depends on quality corporate reporting. Our 2024 Annual Report demonstrates our commitment to that trust.” [Click to watch Kevin’s full video message]. Key highlights … Continued
Annual report, Corporate Publications
Financial reporting enforcement activities: 2024 & 2023
This summary provides an overview of the more significant financial reporting enforcement activities undertaken by IAASA, in 2024 and 2023. Read the summary.
Corporate Reporting Supervision, Other
Publication of financial reporting decisions – Kingspan Group plc
IAASA has published decisions about accounting treatments applied by Kingspan Group plc in its 31 December 2023 annual financial statements. These two decisions relate to: The disclosure of a contingent liability arising from an Article 14(1) of the EU Merger Regulation investigation by the European Commission (EC) to determine whether Kingspan intentionally or negligently supplied … Continued
Corporate reporting decisions, Corporate Reporting Supervision
Annual Audit Programme and Activity Report
The Irish Auditing and Accounting Supervisory Authority (IAASA) has today published its 2024 Annual Audit Programme and Activity Report. This report provides a summary of the activities performed by IAASA during 2024 to oversee the audit profession in Ireland and further includes regulatory engagement work proposed for 2025. The report outlines the outcome of IAASA’s … Continued
AAPA, Corporate Publications
Consultation Paper – Proposed Revisions to and Update of Publication Policy Paper
Proposed Revisions to and Update of Publication Policy Paper Consultation Paper on proposed policy – Publication of Information regarding IAASA’s Corporate Reporting Supervision Activities. This updated policy proposes transparency in the results of sustainability reporting examinations as well as financial reporting examinations following the coming into force of the European Corporate Sustainability Reporting Directive (CSRD). View … Continued
Consultation, Corporate Reporting Supervision
IAASA publishes Profile of the Profession 2024
IAASA has published its annual Profile of the Profession for 2024. The Profile of the Profession provides a statistical profile of the five Prescribed Accountancy Bodies (PABs) within IAASA’s supervisory remit. It includes information on members and students, approved statutory auditors and statutory audit firms, and the regulation and monitoring of members, statutory auditors and … Continued
Professional Body Supervision, Profile of the profession
Explanatory video on Key Changes to Ethical Standard 2025
Watch the explanatory video on the Key Changes on IAASA’s YouTube channel.
Ethical standard, Standards, Supporting material & other
Factsheet on Key Changes to Ethical Standard 2025
Read the factsheet on Key Changes to the Ethical Standard.
Guidance, Standards, Supporting material & other
Feedback Paper for consultation on revised Ethical Standard for Auditors (Ireland) 2025
Download the consultation feedback paper. Access the consultation responses.
Consultation, Ethical standard, Standards