IAASA was established under the provisions of the Companies 2003 Act. (full details can be found here)
IAASA is divided into two operational units namely Financial Reporting Supervision ('FRS') and Regulatory & Monitoring Supervision ('RMS')
The Irish Auditing and Accounting Supervisory Authority (IAASA) is the independent body in Ireland responsible for the:
Examination and enforcement of certain listed entities’ periodic financial reporting
Supervision of the regulatory functions of the Prescribed Accountancy Bodies ('PABs').