Irish Auditing & Accounting Supervisory Authority

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Phone:+353 45983600
IAASA is responsible for the supervision of the accounting profession in Ireland, comprising 40,030 members of Prescribed Accountancy Bodies (‘PABs’) in business and practice in the State. Our mission is to contribute to Ireland having a strong regulatory environment in which to do business by supervising and promoting high quality financial reporting, auditing and effective regulation of the accounting profession in the public interest. IAASA is the competent authority for the oversight of statutory auditors in Ireland, including oversight of the manner in which the five Recognised Accountancy Bodies (ACCA, CAI, CPA Ireland, ICAEW, ICAS) perform the regulatory functions assigned to them in law in respect of statutory auditors. In addition, IAASA has direct responsibility for the inspection of audits of Public Interest Entities (‘PIEs’), comprising entities with securities listed on a regulated market, credit institutions and insurance undertakings. We directly regulate eight auditing and accounting firms in respect of this element of their work. IAASA is responsible for examining the level of compliance of certain entities’ annual and half-yearly financial reporting with applicable financial reporting standards. IAASA is responsible for conducting investigations of issues arising from its inspection of the audits of PIEs and referrals from overseas competent authorities. IAASA also has the discretionary power to investigate non-PIE audit matters as well as whether a member of a PAB has complied with that body’s standards. IAASA may also conduct enquiries into whether a prescribed accountancy body has complied with its approved investigation and disciplinary process. IAASA is responsible for adopting standards on auditing, professional ethics and internal quality control. Auditors are required to carry out statutory audits in accordance with these standards. Our website sets out further information on our activities.


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