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 2023)
Past Standards
ISA (Ireland) 260 (Updated October 2022)
ISA (Ireland) 260 (Revised November 2020)
ISA (Ireland) (Updated December 2018)
ISA (Ireland) 260 (Updated July 2017)