Changes have been made to ACCA’s Rulebook, with effect from 9 February.
The changes relate to Annex 2 (Additional Practising Regulations for the Republic of Ireland) of the Global Practising Regulations.
The changes to the practising regulations for the Republic of Ireland were requested by the Irish Auditing and Accounting Supervisory Authority (IAASA) and provide clarity regarding the requirements of specific sections of the Companies Act 2014 of the Republic of Ireland.
The changes also ensure consistency in the requirements for members and non-members seeking approval as Irish statutory auditors in ACCA statutory audit firms. However, although there are substantive changes to the provisions in the Rulebook, there are no changes to the underlying processes and forms for the approval of Irish statutory auditors and statutory audit firms, which were updated in 2023.
More information
See ACCA’s Rulebook webpage
