Sitemap AboutOur RemitAssignment of functions between IAASA and the ODCEOur RoleGovernanceBoard of DirectorsSenior Leadership TeamOrganisational StructureGovernance Codes and ChartersFAQsGeneralCareersFunctionsAudit Inspections Unit (AIU)Audit Inspection ProcessFrequently Asked QuestionsStatutory Auditor Rotation ExtensionsMonitoring the fee cap of non-audit servicesPIE Audit Firm Market ShareFinancial Reporting Supervision Unit (FRSU)Regulatory & Monitoring Supervision Unit (RMS)Standards and PolicyEnforcementQualification for appointment as liquidator under S633 of the Companies Act 2014List of Category 5 LiquidatorsLegislationCompanies Act 2014 & related Acts and Statutory InstrumentsStatutory Audit LegislationOther Relevant Statutory InstrumentsRelevant EU LegislationProcurementCompanies (Auditing & Accounting) Act, 2003 & related Statutory InstrumentsPublicationsGeneralAnnual ReportsProfiles of the ProfessionAnnual Audit Programme & Activity ReportWork ProgrammesEvents & PresentationsAudit Quality2019Auditing standardsStandards & Guidance for Auditors in IrelandGuidance NotesConsultation PapersConsultation Paper on Proposal to Revise the Irish Quality Management StandardsConsultation Paper on Proposal to Revise ISA (Ireland) 240Consultation on Sanctions GuidanceConsultation on Proposal to Revise ISA 315Proposals to revise the Ethical Standard for Auditors (Ireland), International Standards on AuditingConsultation on Proposal to issue Companies Act 2014 S934 RegulationsConsultation on Proposal to issue Companies Act 2014 S933 RegulationsConsultation Paper on the proposal to issue a GN on Auditors Reporting to the ODCEConsultation Paper on the Proposal to issue a Guidance Note on the Audit of Credit UnionsConsultation on proposal to revise ISA (Ireland) 570Consultation paper - Publication and grading in the quality assurance review processConsultation Paper on Proposal to Revise ISA (Ireland) 540Consultation Paper on supplementary standards and guidanceConsultation on Proposal to Revise ISA (Ireland) 250 Section AConsultation on the future auditing framework for IrelandConsultation on the apportionment model to fund IAASA’s inspection of the auditors of PIEsConsultation on the amount and terms of indemnity against losses and claims arising in respect of ciConsultation on an authorisation process for certain individuals as liquidatorsPolicy Paper on Publication of Financial Reporting Enforcement Activities Work Programme 2009-2011Consultation Paper CP 1/08:Consultation Paper CP 1/07:Consultation Paper CP 1/06:EnforcementDecisions and SettlementsPolicies and ProceduresFinancial Reporting SupervisionAnnual Observation DocumentsPublication of Financial Reporting Decisions Other Financial Reporting related documentsOversight of the ProfessionGuidanceThird Party PublicationsAccounting Council of the FRCCentral Bank of IrelandEuropean CommissionEuropean Securities and Markets AuthorityInternational Forum of Independent Audit RegulatorsNews20212020201920182017Archived20162015201420132012201120102009200820072006Covid HubStatement by IAASAStatements by fellow regulatorsUseful LinksFinancial Reporting SupervisionFAQsGeneralMaking a Complaint about an Auditor or an AccountantFinancial Reporting SupervisionAudit Quality UnitLiquidatorsNotifications of Auditors' Cessation of OfficeThird Country Audit Entities - Transitional RegistrationThird Country Audit Entities - Full RegistrationContactOfficesComplaintsAuditor NotificationsLinksAccountancy BodiesOther Member Bodies of the AuthorityAccounting, Auditing & Ethics Standards Setters & Interpretations BodiesAuditor / Accountancy Oversight BodiesFinancial Reporting Monitoring BodiesEuropean / International Accountancy Representative OrganisationsOther Useful Links