The Companies Act 2014 designates the Irish Auditing and Accounting Supervisory Authority (‘IAASA/the Authority’) as the competent authority for the oversight of third-country auditors in accordance with the European Union (Statutory Audits) Directive 2006/43/EC,  and Regulation (EU) No 537/2014) Regulations (‘Regulations’). Under the Regulations, third-country auditors or audit entities which audit the annual or consolidated accounts of certain companies must register with IAASA for their audit report to have legal validity in the State. The relevant companies are ones which are incorporated outside the European Union/European Economic Area (‘EU/EEA’) whose transferable securities are admitted to trading on a regulated market in Ireland.

Under the Regulations, the Authority will provide  specific information, relating to registered third-country auditors/audit entities, to the Companies Registration Office (‘CRO’) for inclusion on the public register of third-country auditors. The public register can be accessed here

For information on Transitional third-country auditor registration please email thirdcountry@iaasa.ie