Communication with Those Charged with Governance
International Standard on Auditing (Ireland) 260 deals with the auditor’s
responsibility to communicate with those charged with governance in an audit of
financial statements.
Effective Date
The current version of ISA (Ireland) 260 is effective for the audits of financial statements for periods
commencing on or after 01 January 2025.
Current Standard
ISA (Ireland) 260 (Revised December 2025)
Past Standards
ISA (Ireland) 260 (Updated October 2024)
ISA (Ireland) 260 (Updated October 2023)
ISA (Ireland) 260 (Updated October 2022)
ISA (Ireland) 260 (Revised November 2020)
ISA (Ireland) (Updated December 2018)
ISA (Ireland) 260 (Updated July 2017)