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.
Current Standards
ISA (Ireland) 260 (Revised May 2026) (This ISA (Ireland) is effective for the audits of financial statements for periods
commencing on or after 15 December 2026. Early adoption is permitted.)
ISA (Ireland) 260 (Revised December 2025) (This ISA (Ireland) is effective for the audits of financial statements for periods
commencing on or after 1 January 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)