In this episode, we explore the key themes and insights from IAASA’s 2025 Corporate Reporting Observations Document. What we cover:– IAASA’s role in supervising corporate reporting for listed entities in Ireland– Why the Observations Document is published and who it’s for– Key themes in the 2025 Observations DocumentTheme 1: Economic uncertainty and its impact on … Continued

IAASA has published an updated edition of its Compendium of Illustrative Reports. The update reflects the auditing standards and legislation in effect at 30 June 2025. The Compendium includes example audit reports for: Key changes in this edition include: Auditors are encouraged to review the updated examples to ensure that their audit reports align with … Continued

IAASA has issued an updated version of ISA (Ireland) 600, Audits of Group Financial Statements (Including the Work of Component Auditors). It reflects conforming amendments arising from ISA (Ireland) 505 (Revised March 2024), External Confirmations, which is effective for audits of financial periods beginning on or after 15 December 2024. The updated standard is available … Continued

Ahead of the IAASA Audit Committee Briefing 2025, the agenda for the day has now been finalised. The agenda for the day will cover a wide variety of topics. For those yet to register for the event, you can do so by completing the registration form.

The Minister for Enterprise, Tourism & Employment, Peter Burke, TD, has today appointed Mr. Conor Molloy to the board of IAASA.  Mr. Molloy replaces Ms. Aisling Kennedy as Ministerial nominee on the board following her appointment as IAASA’s Chairperson. 

16 September 2025 Green and sustainability-linked financing is gaining traction among companies driven by global efforts  to support climate-aligned activities. These instruments promote the achievement of sustainability targets by linking their pricing, i.e., interest rates or coupons, to the attainment of pre-defined environmental or social targets. IAASA has undertaken a thematic desktop examination of sustainability-linked … Continued

IAASA’s Professional Body Supervision Team carried out a thematic review on the Prescribed Accountancy Bodies’ governance frameworks focusing on governance of regulatory functions.  This factsheet highlights the key outcomes of the review. IAASA published the full report recently.

Today, IAASA has released its second publication, as part of its 2025 AQS Insight Series. This publication focuses on key messages on auditing of financial statement disclosures. Download the Inspection Insight Series: Auditing of Financial Statement Disclosures 

In this episode, we discuss key findings from the 2024 Annual Audit Programme and Activity Report (AAPA), providing insights into how audit quality is maintained in Ireland. What we cover: 🎧 Listen now to hear how quality management standards, robust oversight, international collaboration, and adaptation to emerging challenges contribute to audit quality in Ireland. Read … Continued