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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
Compendium of Illustrative Auditor’s Reports 2026
2026 updated edition of the Compendium of Illustrative Reports. The Compendium provide illustrative examples of the most commonly used auditor’s reports and it is intended to provide a useful reference tool for auditors.
Guidance, Standards
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