Skip to content

ISA (Ireland) 550

Related Parties

International Standard on Auditing (Ireland) 550 deals with the
auditor’s responsibilities relating to related party relationships and transactions in an
audit of financial statements.

Effective Date

ISA (Ireland) 550 is effective for the audits of financial statements for periods
commencing on or after 17 June 2016, for which opinions are issued on or after 1
February 2017.

Current Standards

ISA (Ireland) 550 (Updated October 2022)

ISA (Ireland) 550