ICAI has issued Information Sheet 03/2009 Example Reports by Auditors under Company Legislation in Ireland.
The purpose of this Information Sheet is to provide updated illustrative examples of reports by auditors under companies legislation in Ireland which were originally published in Appendix 3 of Practice Note 9, "Reports by Auditors under Company Legislation in the Republic of Ireland". Illustrative examples of auditors' reports on financial statements and example wording of a description of the directors' responsibilities for inclusion in a company's financial statements are provided in the Auditing Practices Board's (APB) Bulletin 2006/1, "Auditor's Reports on Financial Statements in the Republic of Ireland".
In order to understand the legislative background giving rise to the need for these reports this Bulletin should be read in conjunction with Practice Note 9 which was issued in August 1994. This document can be downloaded from the APB's website www.frc.org.uk/apb.