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Auditors

The following is for general information purposes only. All further queries regarding this information should be directed to the competent authority listed below.

In order to act as a public auditor or a statutory auditor as defined in the Companies Acts a person or a firm must have been appropriately authorised under the Companies Acts by a recognised accountancy body to act as a public auditor or a statutory auditor. Each recognised accountancy body has its own application and approval procedures. A person or a firm must also be registered on the public register of Auditors.

Procedures required for operating as an audit firm in Ireland

An audit firm wishing to apply to one of the recognised accountancy bodies for approval as a statutory audit firm in Ireland shall not be eligible for approval as a statutory audit firm unless: 

  • The individual persons who carry out statutory audits in Ireland on behalf of the audit firm are approved as statutory auditors by a recognised accountancy body;  

  • The majority of the voting rights of the audit firm are held by:

  • Individuals who are eligible for approval as statutory auditors in Ireland or in another EU member state; or
  • Audit firms approved as statutory audit firms in Ireland or in another EU member state;

and; 

The majority of the members of the administrative or management body of the audit firm are:

  •  Individuals who are eligible for approval as statutory auditors in Ireland or in another EU member state; or
  •  Audit firms approved as statutory audit firms in Ireland or in another EU member state. 

Procedures required for operating as an auditor in Ireland

An individual, who is: 

  •  Already approved as a statutory auditor in an EU member state; or
  • Entitled under or by virtue of the laws, regulations or administrative provisions of a third country to carry out audits of the annual or group accounts of a company incorporated in that third country;

and wishes to apply to one of the recognised accountancy bodies for approval as a statutory auditor in Ireland, is required, in the first instance, to sit and pass an aptitude test. The aptitude test process is currently administered on behalf of all the recognised accountancy bodies by the Institute of Chartered Accountants in Ireland. It may be possible for an exemption from the requirement to sit the aptitude test to be granted. Full details of the application process, the contents of and application for exemptions from the aptitude test can be found here. Passing the aptitude test does not confer statutory auditor status on the individual but makes the individual eligible to apply to one of the recognised accountancy bodies for approval as a statutory auditor.

The six recognised accountancy bodies are set out below:

HomepageAccountancy Body Name
ICAIInstitute of Chartered Accountants in Ireland
ICAEWInstitute of Chartered Accountants in England and Wales
ICASInstitute of Chartered Accountants of Scotland
CPAInstitute of Certified Public Accountants in Ireland
ACCAThe Association of Chartered Certified Accountants
IIPAInstitute of Incorporated Public Accountants
Further general information

A third country auditor or audit firm wishing to issue an audit opinion on the annual or consolidated accounts of a company incorporated outside the European Union/European Economic Area (‘EU/EEA’), whose transferable securities are admitted to trading on a regulated market in Ireland, must register with the Irish Auditing and Accounting Supervisory Authority (‘IAASA’) for their audit report to have legal validity in Ireland. Applications can be submitted via email.

The Companies Registration Office (CRO) maintains a public register of all persons and firms entitled to act as statutory auditors or as public auditors. This register can be accessed at http://www.cro.ie/auditors/Default.aspx and enquiries can be directed to that Office through one of the contact points listed at https://www.cro.ie/About-CRO/Contact-Us

Alternatively, enquiries as to whether an individual or a firm is qualified to act as a statutory auditor or as a public auditor can be directed to the relevant recognised accounting body.

Acting as an auditor while not authorised to do so is a serious criminal offence.