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ISA (Ireland) 260

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

ISA (Ireland) 260 is effective for the audits of financial statements for periods
commencing on or after 15 July 2021.

Current Standards

ISA (Ireland) 260 (Updated October 2022)

ISA (Ireland) 260 (Revised November 2020)

Past Standards

ISA (Ireland) (Updated December 2018)

ISA (Ireland) 260 (Updated July 2017)

ISA (Ireland) 260