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IAASA publishes Profile of the Profession 2023
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
Thematic – PABs’ Complaints Process Part II
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
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
2023 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 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
Outcome of financial statement examinations completed in 2023
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
IAASA’s inspection insight series 4 – Engagement Quality Reviews
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
Consultation Paper Proposal to Adopt a Sustainability Assurance Standard in Ireland
The consultation paper is available here
Audit Standards, Consultation
Comment letter relating to IAASB’s Proposed International Standard on Auditing 570 (Revised)
Comment letter relating to IAASB’s Proposed International Standard on Auditing 570 Going Concern (Revised)
Audit Standards, Comment letter
Proposal to Revise ISA (Ireland) 505 External Confirmations
The consultation paper is available here. The proposed revised standard can be found here. The proposed conforming amendments can be found here.
Audit Standards, Consultation
IAASA response to IAASB’s Exposure Draft on ISSA 5000
IAASA’s response to IAASB’s Exposure Draft on ISSA 5000, General Requirements For Sustainability Assurance Engagements. View Document
Comment letter