Following public consultation, IAASA has revised ISA (Ireland) 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and ISA (Ireland) 570 Going Concern.
The revised standards will apply to audits of financial statements for periods beginning on or after 15 December 2026. Early adoption is permitted.
IAASA has withdrawn ISA (Ireland) 240 (Revised May 2026) and ISA (Ireland) 570 (Revised May 2026) as the changes made then have been incorporated into the revised versions of ISA (Ireland) 240 and ISA (Ireland) 570 and have the same effective date.
IAASA has also issued a feedback paper and the published responses received.
Read the feedback paper and responses
Read ISA (Ireland) 240 and ISA (Ireland) 570