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Guidelines for the Recognised Accountancy Bodies to apply to their approval and registration function in respect of Statutory Auditors and Audit Firms
The purpose of this document is to set out guidelines for the RABs to apply to their approval and registration function to support the achievement of the following outcomes and to meet the requirements of the Companies Act 2014. These guidelines are not intended to replace or override any legislative provisions. They should be read … Continued
Guideline, Oversight of the Profession
Comment letter relating to IESBA proposed Strategy and Workplan, 2024-2027
IAASA’s comment letter relating to IESBA proposed Strategy and Workplan, 2024-2027
Audit Standards, Comment letter
What IAASA does – Supervision and Monitoring of the Prescribed Accountancy Bodies
Factsheets: Regulatory & Monitoring Supervision Factsheets
Other, Oversight of the Profession
2022 Annual Report
The Authority’s Annual Report, or certain individual elements of the Report, can be downloaded by clicking the links below: Full Report Chapters/Elements of the Report Is féidir tuarascáil bhliantúil an Údaráis, nó gnéithe aonair áirithe den Tuarascáil, a íoslódáil tríd na naisc thíos: Tuarascáil Iomlán Caibidil/gné
Annual report, Corporate
Standards Newsletter June 2023
In this edition you’ll find information on the revision of ISA (Ireland) 600 for group audits, updates to the CEA guidance note, ethics for auditors in Ireland, proposed revisions to ISA (UK) 505 and international developments. June edition available here.
Audit Standards, Newsletter
IAASA issues notice under Section 931(2), Companies Act 2014
IAASA has given written notice that, in accordance with Section 931(2) of the Companies Act 2014, the ACCA is directed to: 1. update application forms for both firms and individuals to ensure the forms collect all data required by the Companies Act 2014 in connection with the application for approval; 2. implement controls to ensure that all … Continued
Enforcement, Oversight of the Profession
Transparency Regulations –information requests.
The Paper is available here.
Financial reporting supervision
Annual Audit Programme and Activity Report 2022
The 2022 Annual Audit Programme and Activity Report is available here
AAPA, Annual report, Corporate
Comment letter relating to the IAASB’s Proposed International Standard on Auditing 500 (Revised)
Comment letter relating to the IAASB’s “Proposed International Standard on Auditing 500 (Revised) Audit Evidence and Proposed Conforming and Consequential Amendments to Other ISAs”
Audit Standards, Comment letter
Comment letter relating to IAASB’s Exposure Draft, Proposed International Standard on Auditing of Financial Statements of Less Complex Entities
Read More Comment letter relating to the Exposure Draft of Proposed Part 10, Audits of Group Financial Statements of the Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities and Proposed Conforming Amendments
Audit Standards, Comment letter