March 2008 - Irish Auditing & Accounting Supervisory Authority

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EU 8 th Company Law Directive• Deals with Statutory Audit and related matters.• Transposition deadline – 29 June, <strong>2008</strong>.• Transposition working currently in progress, under the aegis of theD/ETE18

STATUTORY INSTRUMENTS S.I. No. 63 of 2011 ... - Irish Statute Book

Presentation by Michael Kavanagh, Head of Financial Reporting ...

AR-Form B - Irish Auditing & Accounting Supervisory Authority

9th Extract from EECS's Database of Enforcement - Esma

goals & organisational structure - IAASA

ChApTeR 3 - Irish Auditing & Accounting Supervisory Authority

Principal Issues/Concepts• Public Oversight• Quality Assurance• Investigations & Penalties (effective and dissuasive, appropriatedisclosure)• Auditors’ independence & objectivity• Audit Standards19

Page 2 and 3: Presentation to theCorporate Govern
Page 4 and 5: Genesis• DIRT - PAC (1999);• RG
Page 6 and 7: Principal Functions• To supervise
Page 8 and 9: Financial Reporting Supervision•
Page 10 and 11: Transposition into Domestic Law•
Page 12 and 13: Issuers’ periodic financial repor
Page 14 and 15: Half-yearly financial statements•
Page 16 and 17: IAASA’s Powers• Make Rules and
Page 20 and 21: Principal Issues/Concepts• Dismis
Page 22 and 23: Further informationIAASAWillow Hous

March 2008 - Irish Auditing & Accounting Supervisory Authority

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