Representations/Submissions

Chartered Accountants Ireland has a long history of making representations and lobbying of behalf of its members. Sumissions are made on issues effecting the profession, the business environment and the public interest. Typically submissions are made to Government and regulatory agencies - national and European. 

• CCCTB Briefing document - Chartered Accountants Ireland

  Monday, May 10, 2010

• IAASB ED – The Special Considerations in the Audit of Small Entities

  Monday, June 30, 2003
  IAASB ED – The Special Considerations in the Audit of Small Entities
  The Audit of Small Entities
  
  Download File

• IFRIC D10 Liabilities Arising from Waste Electrical and Electronic Equipment

  Friday, February 11, 2005
  IFRIC D10 Liabilities Arising from Waste Electrical and Electronic Equipment
  Liabilities Arising from Waste Electrical and Electronic Equipment
  
  Download File

• Amendment to FRS 26 (IAS 39) ‘Financial Instruments: Measurement’: Ext of scope

  Monday, July 11, 2005
  Amendment to FRS 26 (IAS 39) ‘Financial Instruments: Measurement’: Ext of scope
  Financial Instruments
  
  Download File

• Amendment to IFRS 3 Combinations by Contract Alone or involving Mutual Entities

  Monday, July 26, 2004
  Amendment to IFRS 3 Combinations by Contract Alone or involving Mutual Entities
  Business Combinations
  
  Download File

• Amendments to IAS 19 Employee Benefits - Actuarial Gains and Losses, Group Plans and Disclosures

  Monday, July 26, 2004
  Amendments to IAS 19 Employee Benefits - Actuarial Gains and Losses, Group Plans and Disclosures
  Accounting for Pension Costs
  
  Download File

• Amendments to IAS 32, Financial Instruments: Disclosure and Presentation, and IAS 39, Financial Inst

  Tuesday, October 01, 2002
  Amendments to IAS 32, Financial Instruments: Disclosure and Presentation, and IAS 39, Financial Inst
  Financial Instruments
  
  Download File

• Amendments to IAS 39 and IFRS 4 – Financial Guarantee Contracts and Credit Insurance

  Friday, October 08, 2004
  Amendments to IAS 39 and IFRS 4 – Financial Guarantee Contracts and Credit Insurance
  Financial Instruments
  
  Download File

• APB First Time Application of IFRS

  Wednesday, November 10, 2004
  APB First Time Application of IFRS
  Draft Bulletin - Guidance for Auditors on First-Time Application of IFRS in the United Kingdom
  
  Download File

• ASB Consultation Paper Business Combinations: Phase 1

  Tuesday, April 01, 2003
  ASB Consultation Paper Business Combinations: Phase 1
  Business Combinations (IASB Project Phase 1)
  
  Download File

• ASB FRED 30 Supplement - Financial Instruments

  Saturday, November 01, 2003
  ASB FRED 30 Supplement - Financial Instruments
  Financial Instruments (ASB - UK & Ireland)
  
  Download File

• ASB FRED 31 Share Based Payments

  Saturday, March 01, 2003
  ASB FRED 31 Share Based Payments
  Share Based Payments (UK & Ireland)
  
  Download File

• ASB FRED 32 Disposal of Non Current Assets and Presentation of Discontinued Operations

  Thursday, October 02, 2003
  ASB FRED 32 Disposal of Non Current Assets and Presentation of Discontinued Operations
  Discontinued Operations & Disposal of Non-current Assets
  
  Download File

• ASB Policy Document: The Role of the ASB

  Thursday, September 15, 2005
  ASB Policy Document: The Role of the ASB
  The Role of the ASB
  
  Download File

• CCAB response to APB Consultation on Ethical Standards for Auditors

  Saturday, January 03, 2004
  CCAB response to APB Consultation on Ethical Standards for Auditors
  APB Ethical Standards
  
  Download File

• CCAB-I - Mandatory Disclosures

  Monday, August 30, 2010 Download File

• CCAB-I 1st Letter to Revenue Re Investigation into Undisclosed Funds-Life Assurance Products

  Tuesday, April 19, 2005
  CCAB-I 1st Letter to Revenue Re Investigation into Undisclosed Funds-Life Assurance Products
  
  
  Download File

• CCAB-I 2nd Letter to Revenue Re Investigation into Undisclosed Funds-Life Assurance Products

  Wednesday, April 27, 2005
  CCAB-I 2nd Letter to Revenue Re Investigation into Undisclosed Funds-Life Assurance Products
  
  
  Download File

• CCAB-I call for independent appeals system at CRO

  Tuesday, June 22, 2004
  CCAB-I call for independent appeals system at CRO
  Proposal from the CCABI for an independent complaints system at the CRO
  
  Download File

• CCAB-I DoF submission on 3rd Money Laundering Directive

  Tuesday, June 08, 2004
  CCAB-I DoF submission on 3rd Money Laundering Directive
  
  
  Download File

• CCAB-I Letter

  Wednesday, September 01, 2004
  CCAB-I Letter
  APB ETHICAL STANDARDS
  
  Download File

• CCAB-I Letter to Brian Lenihan TD re Finance (No.2) Bill 2008

  Friday, December 19, 2008 Download File

• CCAB-I Letter to Mr N Gillanders re mandatory e-filing

  Tuesday, December 04, 2007
  CCAB-I Letter to Mr N Gillanders re mandatory e-filing
  Tax ROI
  
  Download File

• CCAB-I letter to Revenue re IFRS and Sec 76 TCA

  Wednesday, June 22, 2005
  CCAB-I letter to Revenue re IFRS and Sec 76 TCA
  IFRS and Revenue
  
  Download File

• CCAB-I Letter to Revenue seeking clarification on Finance (No.2) Bill 2008, Section 93

  Friday, December 19, 2008

  CCAB-I Letter to Revenue seeking clarification on Finance (No.2) Bill 2008, Section 93

  Download File

• CCAB-I Pre Budget 2006 Submission

  Wednesday, October 12, 2005
  CCAB-I Pre Budget 2006 Submission
  
  
  Download File

• CCAB-I Pre Budget Submission 2008

  Thursday, September 13, 2007
  CCAB-I Pre Budget Submission 2008
  Tax ROI
  
  Download File

• CCAB-I Pre Budget Submission 2009

  Friday, December 19, 2008 Download File

• CCAB-I Pre Budget Submission 2011

  Monday, October 04, 2010 Download File

• CCAB-I Pre Finance Bill Submission 2008

  Friday, December 19, 2008 Download File

• CCAB-I Pre Finance Bill Submission 2012

  Tuesday, January 17, 2012 Download File

• CCAB-I Pre-Budget Submission 2005

  Sunday, January 11, 2004
  CCAB-I Pre-Budget Submission 2005
  
  
  Download File

• CCAB-I Pre-Budget Submission 2010

  Tuesday, October 27, 2009

  This year's submission to the Minister for Finance by the accountancy profession focuses on using the tax system to support both indigenous and foreign direct investor firms as they sustain and create jobs.

  Download File

• CCAB-I repsonse to ODCE Consultation Paper on 'Transactions with Directors'

  Friday, September 26, 2003
  CCAB-I repsonse to ODCE Consultation Paper on 'Transactions with Directors'
  Co. Law - Transactions with Directors
  
  Download File Download File

• CCAB-I submission on Tax Reliefs and High Earners

  Friday, April 01, 2005
  CCAB-I submission on Tax Reliefs and High Earners
  Response to call for submissions by Minister Brian Cowen
  
  Download File

• CCAB-I Submission to DETE on EU IAS Regulation

  Friday, December 13, 2002
  CCAB-I Submission to DETE on EU IAS Regulation
  Options Under EU Regulation
  
  Download File

• CCAB-I Submission to Joint Oireachtas Committee on Enterprise and Small Business - transcript

  Wednesday, May 28, 2003
  CCAB-I Submission to Joint Oireachtas Committee on Enterprise and Small Business - transcript
  
  
  Download File

• CCAB-I Submission to Minister for Finance on S91 and Sch 5 of Finance No 2 Bill 2008

  Thursday, November 27, 2008 Download File

• CCAB-I submission to Minister for Justice in relation to Terrorism Bill 2002

  Wednesday, December 08, 2004
  CCAB-I submission to Minister for Justice in relation to Terrorism Bill 2002
  Criminal Justice (Terrorism Offences) Bill 2002
  
  Download File

• CCAB-I submission to the Minister for Justice re. Terrorist Bill 2002

  Thursday, August 12, 2004
  CCAB-I submission to the Minister for Justice re. Terrorist Bill 2002
  Criminal Justice (Terrorist Offences) Bill 2002
  
  Download File

• CCABI-I Response to Revenue's Consultation Paper on Mandatory eFiling

  Tuesday, August 31, 2010 Download File

• CCAB-Submission to Joint Oireachtas Committee on Enterprise and Small Business

  Wednesday, May 28, 2003
  CCAB-Submission to Joint Oireachtas Committee on Enterprise and Small Business
  
  
  Download File

• Chartered Accountants Ireland response to Agent Strategy consultation

  Monday, September 19, 2011

• Chartered Accountants Ireland Submission on draft legislation on 'Deliberate Wrongdoing by Tax Agents'

  Friday, April 30, 2010

  HM Revenue & Customs Consultation Paper
  "Draft legislation on deliberate wrongdoing by tax agents" Published 19 February
  2010

  
  The above consultation seeks views on the above draft legislation on Deliberate
  Wrongdoing by Tax Agents. HMRC have stated that the draft legislation reflects
  the proposals in the consultation document Working with Tax Agents: The Next
  Stage published on 9 December 2009.

  Download File

• Chartered Accountants Ireland UK Pre-Budget Submission - 14th June 2010

  Tuesday, June 15, 2010 Download File

• Company Law Reform - ICAI Submission

  Friday, October 07, 2005
  Company Law Reform - ICAI Submission
  ICAI response to DETINI consultation - company law reform
  
  Download File

• Consultation Paper “Establishing a Modern Statutory Framework for Charities”.

  Monday, June 21, 2004
  Consultation Paper “Establishing a Modern Statutory Framework for Charities”.
  
  
  Download File

• Cover letter - HMRC Consultation Paper, Modernising Powers , Deterrents and Safeguards - Working with Tax Agents

  Wednesday, August 19, 2009 Download File

• D9: Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions

  Tuesday, September 21, 2004
  D9: Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions
  Employee Benefits
  
  Download File

• Draft Statutory Instrument re the EU IAS Regulation 1606/2005 and the EU Modernisation Directive

  Thursday, September 30, 2004
  Draft Statutory Instrument re the EU IAS Regulation 1606/2005 and the EU Modernisation Directive
  EU IAS Regulation and EU Modernisation Directive
  
  Download File

• ED Amendment to FRS 2 ‘Accounting for Subsidiary Undertakings’: Legal Changes

  Wednesday, September 29, 2004
  ED Amendment to FRS 2 ‘Accounting for Subsidiary Undertakings’: Legal Changes
  Business Combinations (UK & Ireland)
  
  Download File

• ED Amendment to FRSSE (one-stop shop)

  Monday, February 14, 2005
  ED Amendment to FRSSE (one-stop shop)
  Financial Reporting for Smaller Entities
  
  Download File

• ED Amendments to IAS 39 - Transition and Initial Recognition of Financial Assets and Liabilities

  Friday, October 08, 2004
  ED Amendments to IAS 39 - Transition and Initial Recognition of Financial Assets and Liabilities
  Financial Instruments
  
  Download File

• ED Amendments to IAS 39, Cash Flow Hedge Accounting of Forecast Intragroup Transactions

  Friday, October 08, 2004
  ED Amendments to IAS 39, Cash Flow Hedge Accounting of Forecast Intragroup Transactions
  Financial Instruments
  
  Download File

• ED7 Financial Instruments: Disclosures

  Wednesday, October 20, 2004
  ED7 Financial Instruments: Disclosures
  Financial Instruments
  
  Download File

• Europe and Corporation Tax - Setting the Record Straight

  Tuesday, March 15, 2011 Download File

• Finance Bill 2005

  Friday, March 11, 2005
  Finance Bill 2005
  Report Stage Update
  
  Download File

• FRED 30 Second Supplement - Financial Instruments: Extension of Scope

  Friday, July 16, 2004
  FRED 30 Second Supplement - Financial Instruments: Extension of Scope
  Financial Instruments (ASB - UK & Ireland)
  
  Download File

• FRED 34 Life Assurance

  Wednesday, October 13, 2004
  FRED 34 Life Assurance
  Life Assurance
  
  Download File

• FRED 35 Corresponding Amounts

  Tuesday, May 24, 2005
  FRED 35 Corresponding Amounts
  Corresponding Amounts in Financial Statements
  
  Download File

• HMRC Customer Service Submission

  Wednesday, April 20, 2011 Download File

• Home Office Submission

  Thursday, October 14, 2004
  Home Office Submission
  informal Consultation Response 'Obligations of Accountants to Report Money Laundering'
  
  Download File

• IASB Deliberative Processes DP

  Tuesday, June 29, 2004
  IASB Deliberative Processes DP
  IASB Discussion Paper - Strengthening the IASB's deliberative processes
  
  Download File

• IASB Discussion Paper 'Preliminary Views on Accounting Standards for Small and Medium-sized Entities

  Friday, September 24, 2004
  IASB Discussion Paper 'Preliminary Views on Accounting Standards for Small and Medium-sized Entities
  Accounting Standards for SME's
  
  Download File

• IASB Draft Handbook Consultative Arrangements & IFRIC Review of Operations Consulation Documnet

  Tuesday, August 16, 2005
  IASB Draft Handbook Consultative Arrangements & IFRIC Review of Operations Consulation Documnet
  IASB & IFRIC operational
  
  Download File

• IASB ED 1 First Time Application of IFRS/ IAS

  Friday, November 01, 2002
  IASB ED 1 First Time Application of IFRS/ IAS
  First Time Application of IFRS/ IAS
  
  Download File

• IASB ED 2 Share Based Payments

  Saturday, March 01, 2003
  IASB ED 2 Share Based Payments
  Share Based Payments
  
  Download File

• IASB ED 3 Business Combinations: Phase 1

  Tuesday, April 01, 2003
  IASB ED 3 Business Combinations: Phase 1
  Business Combinations (IASB Project Phase 1)
  
  Download File

• IASB ED 4 Disposal of Non Current Assets and Presentation of Discontinued Operations

  Thursday, October 02, 2003
  IASB ED 4 Disposal of Non Current Assets and Presentation of Discontinued Operations
  Discontinued Operations & Disposal of Non-current Assets
  
  Download File

• IASB ED 5 Insurance Contracts

  Wednesday, October 01, 2003
  IASB ED 5 Insurance Contracts
  Insurance Accounting - (IASB Project Phase 1)
  
  Download File

• IASB ED 6 Exploration for and Evaluation of Mineral Resources

  Wednesday, April 21, 2004
  IASB ED 6 Exploration for and Evaluation of Mineral Resources
  Exploration Costs
  
  Download File

• IASB ED Amendments to IFRS 6 and IFRS 1

  Tuesday, May 24, 2005
  IASB ED Amendments to IFRS 6 and IFRS 1
  Exploration
  
  Download File

• IASB IAS 36 Impairment of Assets and IAS 38 Intangible Assets

  Tuesday, April 01, 2003
  IASB IAS 36 Impairment of Assets and IAS 38 Intangible Assets
  Business Combinations (IASB Project Phase 1)
  
  Download File

• IASB IAS 39 Amendments Financial Instruments: Fair Value Hedging of Interest Rate Risk

  Saturday, November 01, 2003
  IASB IAS 39 Amendments Financial Instruments: Fair Value Hedging of Interest Rate Risk
  Financial Instruments
  
  Download File

• IASB Proposed Policy on Technical Corrections

  Friday, September 30, 2005
  IASB Proposed Policy on Technical Corrections
  Technical Corrections
  
  Download File

• ICAEW TECH 13/04 Guidance on the effect of FRS17 Retirement Benefits'on realised profits and losses

  Monday, July 26, 2004
  ICAEW TECH 13/04 Guidance on the effect of FRS17 Retirement Benefits'on realised profits and losses
  Pension Costs
  
  Download File

• ICAEW TECH 21-05: DISTRIBUTABLE PROFITS: IMPLICATIONS OF IFRS

  Friday, September 30, 2005
  ICAEW TECH 21-05: DISTRIBUTABLE PROFITS: IMPLICATIONS OF IFRS
  IFRS - Distributable Profits impact
  
  Download File

• ICAI / CCAB -I response to EU 3rd Money Laundering Directive

  Sunday, August 08, 2004
  ICAI / CCAB -I response to EU 3rd Money Laundering Directive
  EU Proposed Third Money Laundring Directive
  
  Download File

• ICAI letter to APB re Draft Ethical Standards

  Saturday, January 03, 2004
  ICAI letter to APB re Draft Ethical Standards
  APB Ethical Standards for Auditors
  
  Download File

• ICAI letter to EFRAG re IAS 39 endorsement

  Wednesday, June 30, 2004
  ICAI letter to EFRAG re IAS 39 endorsement
  EU endorsement of Financial Instrument standard IAS39
  
  Download File

• ICAI Presentation to NIAC Committee

  Friday, December 19, 2008 Download File

• ICAI Report on European CCCTB

  Tuesday, November 27, 2007
  ICAI Report on European CCCTB
  
  
  Download File

• ICAI submission on Companies Bill 2003

  Tuesday, April 01, 2003
  ICAI submission on Companies Bill 2003
  
  
  Download File

• ICAI submission to HO 'Obligations of Accountants to Report Money Laundering' consultation process

  Wednesday, September 29, 2004
  ICAI submission to HO 'Obligations of Accountants to Report Money Laundering' consultation process
  Money Laundering
  
  Download File

• ICAI submission to ODCE on Compliance Statement Guidance

  Wednesday, September 29, 2004
  ICAI submission to ODCE on Compliance Statement Guidance
  Directors Compliance Statement
  
  Download File

• ICAI Survey - Companies Act 2003 Compliance Statements

  Tuesday, March 15, 2005
  ICAI Survey - Companies Act 2003 Compliance Statements
  Companies Act 2003
  
  Download File

• IFRIC D12-14 – Service concession arrangements

  Tuesday, May 31, 2005
  IFRIC D12-14 – Service concession arrangements
  Service Concessions: Fixed Assets/ Intangible Assets
  
  Download File

• IFRIC D15 Reassessment of Embedded Derivatives

  Tuesday, May 24, 2005
  IFRIC D15 Reassessment of Embedded Derivatives
  Financial Instruments / Derivatives
  
  Download File

• IFRIC D2 Decommissioning, Restoration and Similar Liabilities

  Sunday, November 02, 2003
  IFRIC D2 Decommissioning, Restoration and Similar Liabilities
  Decommissioning and Restoration costs
  
  Download File

• IFRIC D3 Determining whether an arrangement contains a lease

  Monday, March 01, 2004
  IFRIC D3 Determining whether an arrangement contains a lease
  Lease Accounting
  
  Download File

• IFRIC D4 Decommissioning, Restoration and Environmental Rehabilitation Funds.

  Monday, March 01, 2004
  IFRIC D4 Decommissioning, Restoration and Environmental Rehabilitation Funds.
  Decommissioning and restoration costs
  
  Download File

• IFRIC D6 Multi - Employer Plans

  Friday, July 09, 2004
  IFRIC D6 Multi - Employer Plans
  Pension Costs - Multi- Employer Plans
  
  Download File

• IFRIC D7: Scope of SIC 12 Consolidation – Special Purpose Entities

  Monday, September 13, 2004
  IFRIC D7: Scope of SIC 12 Consolidation – Special Purpose Entities
  Business Combinations: Consolidation - SPE's
  
  Download File

• IFRIC deliberations on SIC-15 / IAS 17

  Wednesday, June 01, 2005
  IFRIC deliberations on SIC-15 / IAS 17
  Operating Lease Incentives
  
  Download File

• IFRIC: D16 Scope of IFRS 2

  Monday, July 11, 2005
  IFRIC: D16 Scope of IFRS 2
  Share Based Payments
  
  Download File

• IFRIC: D17 IFRS 2 – Group and Treasury share transactions

  Monday, July 11, 2005
  IFRIC: D17 IFRS 2 – Group and Treasury share transactions
  Share Based Payments
  
  Download File

• International Standards on Auditing (UK & Ireland) – Exposure Draft

  Wednesday, September 15, 2004
  International Standards on Auditing (UK & Ireland) – Exposure Draft
  APB Exposure Draft - ISA (UK & Ireland)
  
  Download File

• ISA 200 Objectives & Principles Governing an audit

  Thursday, July 15, 2004
  ISA 200 Objectives & Principles Governing an audit
  IAASB Proposed International Standards on Auditing
  
  Download File

• ISA 220 - Proposed ISQC 1 and ISA 220s

  Friday, August 01, 2003
  ISA 220 - Proposed ISQC 1 and ISA 220s
  IAASB ED – Proposed ISCQ1 and revised ISA 220
  
  Download File

• ISA 240 - Fraud & Error (revision to ISA 240)

  Friday, November 14, 2003
  ISA 240 - Fraud & Error (revision to ISA 240)
  IAASB ED - The Auditor’s Responsibility to Consider Fraud in an Audit of Financial Statements
  
  Download File

• ISA 300 - Audit Planning revised ISA 300

  Friday, November 14, 2003
  ISA 300 - Audit Planning revised ISA 300
  IAASB ED - ISA 300 Planning the Audit
  
  Download File

• ISA 600 Using the work of another auditor

  Tuesday, March 23, 2004
  ISA 600 Using the work of another auditor
  Using the work of another auditor
  
  Download File

• ISA 700 - Audit reports, 200 General Principles; 210- Terms of Audit Engagement

  Monday, March 29, 2004
  ISA 700 - Audit reports, 200 General Principles; 210- Terms of Audit Engagement
  Submission to IAASB
  
  Download File

• Letter and briefing for member firms re APB ethical standards

  Friday, October 15, 2004
  Letter and briefing for member firms re APB ethical standards
  
  
  Download File

• Letter to APB - Draft Ethical Standards for Auditors

  Monday, March 01, 2004
  Letter to APB - Draft Ethical Standards for Auditors
  Draft Ethical Standards for Auditors
  
  Download File

• Letter to APB on EASE

  Thursday, November 18, 2004
  Letter to APB on EASE
  Ethics
  
  Download File

• OFT Consultation_Audit Market Concentration

  Tuesday, October 11, 2011 Download File

• One Stop Shop FRSSE Discussion Paper

  Wednesday, May 26, 2004
  One Stop Shop FRSSE Discussion Paper
  Small Company Accounting Standard
  
  Download File

• Patents tax relief

  Thursday, August 04, 2005
  Patents tax relief
  Letter to Minister for Finance
  
  Download File

• Pre Finance Bill 2009 Submission

  Friday, May 01, 2009

  Pre Finance Bill 2009 Submission

• Proposed change to IAS 39: Fair Value Option

  Friday, July 16, 2004
  Proposed change to IAS 39: Fair Value Option
  Financial Instruments
  
  Download File

• Proposed consolidating Companies Bill 2004 - Part 11 Winding Up

  Monday, April 26, 2004
  Proposed consolidating Companies Bill 2004 - Part 11 Winding Up
  
  
  Download File

• Proposed consolidating Companies Bill 2004 - Part 4

  Wednesday, April 28, 2004
  Proposed consolidating Companies Bill 2004 - Part 4
  
  
  Download File

• Proposed consolidating Companies Bill 2004 - Part 7

  Wednesday, May 05, 2004
  Proposed consolidating Companies Bill 2004 - Part 7
  
  
  Download File

• Proposed consolidating Companies Bill 2004 - Parts 2 and 3

  Monday, April 05, 2004
  Proposed consolidating Companies Bill 2004 - Parts 2 and 3
  
  
  Download File

• Re Reporting Exposure Draft (RED) 1: Operating and Financial Review

  Friday, February 25, 2005
  Re Reporting Exposure Draft (RED) 1: Operating and Financial Review
  Operating and Financial Review
  
  Download File

• Remarks by CCAB-I to Oireachtas Enterprise Committee

  Thursday, August 12, 2004
  Remarks by CCAB-I to Oireachtas Enterprise Committee
  EU Auditing Directive
  
  Download File

• Rep 01/2009: APB Consultation on ISA Clarity

  Monday, February 02, 2009

   

  Download File

• Rep 02/2009: CLRG Consultation on Limited Liability Partnerships

  Thursday, March 19, 2009

  Rep 02/2009: CLRG Consultation on Limited Liability Partnerships
  

  Download File

• Rep 03/2009: PN 23 (Revised) Audit of Complex Financial Instruments

  Friday, March 27, 2009 Download File

• Rep 04/2009: Companies (Amendment) Bill 2009

  Wednesday, May 13, 2009 Download File

• Representation 01/2006: Response to APB re Exposure Draft ISA (UK&I) 720 (Revised)

  Tuesday, January 10, 2006
  Representation 01/2006: Response to APB re Exposure Draft ISA (UK&I) 720 (Revised)
  ISA (UK&I) 720 (Revised)
  
  Download File

• Representation 01/2008: Improvements to IFRS

  Thursday, January 10, 2008
  Representation 01/2008: Improvements to IFRS
  ICAI response to IASB
  
  Download File

• Representation 01/2010: Comreg Consultation Document 09/75

  Tuesday, March 09, 2010 Download File

• Representation 01/2011: IAPS Proposals

  Tuesday, February 15, 2011 Download File

• Representation 02/2006: Exposure draft - Statement of Standards For Reporting Accountants

  Friday, January 13, 2006
  Representation 02/2006: Exposure draft - Statement of Standards For Reporting Accountants
  Response to Exposure draft - Statement of Standards For Reporting Accountants - ISRE (UK and Ireland) 2410
  
  Download File

• Representation 02/2007: CCAB-I Pre Finance Bill Submission 2007

  Wednesday, January 24, 2007
  Representation 02/2007: CCAB-I Pre Finance Bill Submission 2007
  Finance Bill
  
  Download File

• Representation 02/2008: ED IAS 39 - Exposures qualifying for Hedge Accounting

  Friday, January 11, 2008
  Representation 02/2008: ED IAS 39 - Exposures qualifying for Hedge Accounting
  ICAI response to IASB
  
  Download File

• Representation 02/2010: ASB Policy Proposal on the future of UK and Irish GAAP

  Thursday, February 18, 2010 Download File

• Representation 02/2011:Proposed ISRS 4410 Compilation Engagements

  Tuesday, March 29, 2011 Download File

• Representation 02A/2010: ASB Policy Proposal on the future of UK and Irish GAAP - PBEs

  Tuesday, March 23, 2010 Download File

• Representation 03/2006: Exposure Draft Practice Note 16 – Bank reports for audit purposes (Revised)

  Wednesday, January 18, 2006
  Representation 03/2006: Exposure Draft Practice Note 16 – Bank reports for audit purposes (Revised)
  Response to Exposure Draft Practice Note 16 – Bank reports for audit purposes (Revised)
  
  Download File

• Representation 03/2007 - ' Auditor Liability - the reform imperative'

  Thursday, February 08, 2007
  Representation 03/2007 - ' Auditor Liability - the reform imperative'
  Auditor Liability
  
  Download File

• Representation 03/2008: ED 9 Joint arrangements

  Tuesday, January 22, 2008
  Representation 03/2008: ED 9 Joint arrangements
  ICAI response to IASB
  
  Download File

• Representation 03/2010: IASB ED Measurement of Liabilities in IAS 37

  Tuesday, March 02, 2010 Download File

• Representation 03/2011: IASB Request for Views_Effective dates and transition methods

  Tuesday, May 10, 2011 Download File

• Representation 04/2006: Draft Code of Audit Practice for Local Government Bodies in Northern Ireland

  Friday, January 20, 2006
  Representation 04/2006: Draft Code of Audit Practice for Local Government Bodies in Northern Ireland
  ICAI Comment on Draft Code of Audit Practice for Local Government Bodies in Northern Ireland 2006
  
  Download File

• Representation 04/2007: CCAB-I Finance Bill 2007

  Friday, February 09, 2007
  Representation 04/2007: CCAB-I Finance Bill 2007
  Finance Bill 2007
  
  Download File

• Representation 04/2008: APB - Revised Ethical Standards for Auditors

  Tuesday, January 29, 2008
  Representation 04/2008: APB - Revised Ethical Standards for Auditors
  ICAI response to APB
  
  Download File

• Representation 04/2010: IASB ED Management Commentary

  Tuesday, March 09, 2010 Download File

• Representation 04/2011: IASB ED_Hedge Accounting

  Tuesday, May 10, 2011 Download File

• Representation 05/2006: Payment of Preliminary Corporation Tax

  Tuesday, January 31, 2006
  Representation 05/2006: Payment of Preliminary Corporation Tax
  Payment of Preliminary Corporation Tax - CCAB-I Position Paper
  
  Download File

• Representation 05/2007: EC Implementation of Articles 45 to 47 Statutory Audit Directive 2006 43 EC

  Monday, March 05, 2007
  Representation 05/2007: EC Implementation of Articles 45 to 47 Statutory Audit Directive 2006 43 EC
  ICAI response to European Consultation document
  
  Download File

• Representation 05/2008: ISA 505 - External Confirmations

  Wednesday, January 30, 2008
  Representation 05/2008: ISA 505 - External Confirmations
  ICAI Response to IAASB
  
  Download File

• Representation 05/2010: APB Consultation on Audit Firms Providing Non-Audit Services to Listed Companies

  Tuesday, March 09, 2010 Download File

• Representation 05/2011: IASB ED Supplement_Financial Instruments: Impairment

  Tuesday, May 10, 2011 Download File

• Representation 06/2006: TALC letter to Revenue Commissioners -

  Monday, February 27, 2006
  Representation 06/2006: TALC letter to Revenue Commissioners -
  Finance Bill 2006
  
  Download File

• Representation 06/2007: Promoting Audit Quality

  Thursday, March 08, 2007
  Representation 06/2007: Promoting Audit Quality
  ICAI Response to FRC Consultation document on Promoting Audit Quality
  
  Download File

• Representation 06/2008: ISA 620 Using the Work of an Auditor's Expert

  Thursday, February 14, 2008
  Representation 06/2008: ISA 620 Using the Work of an Auditor's Expert
  ICAI response to IAASB
  
  Download File

• Representation 06/2009 Embedded derivatives

  Friday, June 12, 2009 Download File

• Representation 06/2010: Consultation on UK Revised Corporate Governance Code

  Monday, March 08, 2010 Download File

• Representation 06/2011: IASB SMEIG_Draft Q&A_Use of IFRS for SMEs in Parent's Separate Financial Statements

  Tuesday, May 10, 2011 Download File

• Representation 07/2006: Submission to Department of Finance in the context of Finance Bill 2006

  Wednesday, February 01, 2006
  Representation 07/2006: Submission to Department of Finance in the context of Finance Bill 2006
  Finance Bill
  
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• Representation 07/2007: ISA 610 The Auditor's Consideration of the Internal Audit Function

  Wednesday, March 14, 2007
  Representation 07/2007: ISA 610 The Auditor's Consideration of the Internal Audit Function
  Response to IAASB
  
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• Representation 07/2008: ISA 520 Analytical Procedures

  Wednesday, March 12, 2008
  Representation 07/2008: ISA 520 Analytical Procedures
  ICAI response to IAASB
  
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• Representation 07/2009 Investments in debt instruments

  Friday, June 12, 2009 Download File

• Representation 07/2010 EC Consultation on IFRS for SMEs

  Wednesday, April 28, 2010 Download File

• Representation 07/2011: ASB FREDs 43 & 44_Future of Financial Reporting in UK and ROI

  Tuesday, May 10, 2011 Download File

• Representation 08/2006: Competitiveness, the SME sector and the audit exemption regime in Ireland

  Wednesday, March 15, 2006
  Representation 08/2006: Competitiveness, the SME sector and the audit exemption regime in Ireland
  Audit Exemption Threshold
  
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• Representation 08/2007: ISA 720 The Auditor's Responsibility in Relation to Other Information

  Wednesday, March 14, 2007
  Representation 08/2007: ISA 720 The Auditor's Responsibility in Relation to Other Information
  Response to IAASB
  
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• Representation 08/2008: The Auditor's Report: Time for Change?

  Thursday, March 27, 2008
  Representation 08/2008: The Auditor's Report: Time for Change?
  ICAI response to APB Discussion Paper
  
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• Representation 08/2009 Discontinued operations (IFRS 5)

  Friday, June 12, 2009 Download File

• Representation 08/2010: CP 41 Corporate Governance Requirement for Credit Institutions and Insurance Undertakings

  Thursday, July 01, 2010

  Chartered Accountants Ireland ('the Institute') has responded to the Central Bank and Financial Services Authority of Ireland ('CBFSAI') consultation, CP 41, on Corporate Governance Requirements for Credit Institutions and Insurance Undertakings ('the Consultation Paper'). The Institute is supportive of the direction adopted in CP 41. However, a number of high level comments were made based on feedback received from members working in the financial services sector.

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• Representation 08/2011: Central Bank of Ireland Consultation Paper 51: The Fit and Proper Regime

  Tuesday, May 10, 2011 Download File

• Representation 09/2006: Legal Structures for Charities

  Friday, March 24, 2006
  Representation 09/2006: Legal Structures for Charities
  Legal Structures for Charities
  
  Download File

• Representation 09/2007: ISA 320 (Revised & Redrafted) and ISA 450 (Redrafted)

  Wednesday, March 14, 2007
  Representation 09/2007: ISA 320 (Revised & Redrafted) and ISA 450 (Redrafted)
  Response to IAASB
  
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• Representation 09/2008: ISA 501 Audit Evidence Regarding Specific Financial Statement Account

  Thursday, March 27, 2008
  Representation 09/2008: ISA 501 Audit Evidence Regarding Specific Financial Statement Account
  ICAI response to IFAC
  
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• Representation 09/2009 Improvements to financial instruments disclosures _ FRS 29 (IFRS 7)

  Friday, June 12, 2009 Download File

• Representation 09/2010: Financial Regulation Consultation - Minimium Competency Requirements

  Friday, August 13, 2010 Download File

• Representation 09/2011: Green paper on EU corporate governance framework

  Thursday, July 28, 2011 Download File

• Representation 10/2006: IFRIC D 18 Interim Reporting

  Friday, March 31, 2006
  Representation 10/2006: IFRIC D 18 Interim Reporting
  IFRIC Draft Interpretation D 18 Interim Financial Reporting & Impairment
  
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• Representation 10/2007: Consultation on auditors' liability and its impact on the European markets

  Thursday, March 15, 2007
  Representation 10/2007: Consultation on auditors' liability and its impact on the European markets
  ICAI response to European Commission
  
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• Representation 10/2008 ED on IFRS 1 and IAS 27

  Thursday, March 27, 2008
  Representation 10/2008 ED on IFRS 1 and IAS 27
  ED on proposed amendments to IFRS 1 and IAS 27 Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate
  
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• Representation 10/2009 Relationships with the State (IAS 24)

  Friday, June 12, 2009 Download File

• Representation 10/2010: ISE Consultation on Listing Rules re Corporate Governance

  Friday, August 13, 2010 Download File

• Representation 11/2006: CCAB-I Discussion Paper

  Saturday, April 08, 2006
  Representation 11/2006: CCAB-I Discussion Paper
  Revenue - Customer Service
  
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• Representation 11/2007: Fair Value Measurement

  Friday, March 30, 2007
  Representation 11/2007: Fair Value Measurement
  ICAI response to IASB on its Discussion Paper on Fair Value Measurement
  
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• Representation 11/2008 ED on IFRS 2 and IFRIC 11

  Thursday, March 27, 2008
  Representation 11/2008 ED on IFRS 2 and IFRIC 11
  ED on proposed amendments to IFRS 2 and IFRIC 11 Group Cash-settled Share-based payment Transactions
  
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• Representation 11/2009 ED 10 Consolidated Financial Statements

  Friday, June 12, 2009 Download File

• Representation 11/2010: EC Green Paper on Corporate Governance in Financial Institutions and Remuneration Policies

  Thursday, September 09, 2010 Download File

• Representation 12/2006: Management Commentary

  Monday, April 24, 2006
  Representation 12/2006: Management Commentary
  IASB DP Management Commentary
  
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• Representation 12/2008: ISA 210 Agreeing the Terms of Engagement

  Wednesday, April 09, 2008
  Representation 12/2008: ISA 210 Agreeing the Terms of Engagement
  ICAI Response to IAASB
  
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• Representation 12/2009 Preliminary Views on Financial Statement Presentation

  Friday, June 12, 2009 Download File

• Representation 12/2010: Comments on IAASB proposed ISAE 3420

  Monday, October 11, 2010 Download File

• Representation 13/2006: Protection of term Accountant

  Friday, April 28, 2006
  Representation 13/2006: Protection of term Accountant
  IAASA Consultation CP 1/06
  
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• Representation 13/2008: ISA 710 Comparative Information

  Monday, April 14, 2008
  Representation 13/2008: ISA 710 Comparative Information
  ICAI response to IAASB
  
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• Representation 13/2009 EC Review of the Accounting Directives

  Friday, June 12, 2009 Download File

• Representation 13/2010: Consultation Draft of Practice Note 25

  Monday, October 11, 2010 Download File

• Representation 14/2006: Discussion Paper Measurement Bases

  Tuesday, May 16, 2006
  Representation 14/2006: Discussion Paper Measurement Bases
  IASB DP Measurement Bases for Financial Reporting- Initial Recognition
  
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• Representation 14/2008: Audit Considerations when using a Third Party Service Organisation

  Wednesday, April 30, 2008
  Representation 14/2008: Audit Considerations when using a Third Party Service Organisation
  ICAI Response to IAASB
  
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• Representation 14/2009: APB Ethical Standards (Revised)

  Wednesday, June 24, 2009

  Representation 14/2009: APB Ethical Standards (Revised) - Link to a pdf
  

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• Representation 14/2010: IASB ED Financial Instruments_Amortised Cost and Impairment

  Friday, October 15, 2010 Download File

• Representation 15/2006: IASB ED 8 Operating Segments

  Tuesday, May 16, 2006
  Representation 15/2006: IASB ED 8 Operating Segments
  Response to IASB on ED 8 Operating Segments
  
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• Representation 15/2007: ISRE 2410 (UK & Ireland)

  Wednesday, April 11, 2007 Download File

• Representation 15/2008: Communicating Deficiencies in Internal Control

  Wednesday, April 30, 2008
  Representation 15/2008: Communicating Deficiencies in Internal Control
  ICAI response to IAASB
  
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• Representation 15/2009 Revenue Recognition in Contracts with Customers

  Wednesday, June 24, 2009

   

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• Representation 15/2010: IASB ED Conceptual Framework for Financial Reporting_The Reporting Entity

  Friday, October 15, 2010 Download File

• Representation 16/2006: IFRS 2 Share Based Payments

  Thursday, May 25, 2006
  Representation 16/2006: IFRS 2 Share Based Payments
  IASB ED ED of proposals to amend IFRS 2 Share Based Payments
  
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• Representation 16/2007: ISA 540 Auditing Accounting Estimates

  Thursday, April 12, 2007

  Representation 16/2007: ISA 540 Auditing Accounting Estimates
  ICAI response to IAASB on ISA 540 Auditing Accounting Estimates
  

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• Representation 16/2008: ISAE 3402 Assurance Reports on Controls at a Third Party Service Organisatio

  Saturday, May 31, 2008
  Representation 16/2008: ISAE 3402 Assurance Reports on Controls at a Third Party Service Organisatio
  ICAI Response to IAASB
  

• Representation 16/2009: Proposed Clarified ISAs (UK and Ireland)

  Friday, July 31, 2009 Download File

• Representation 16/2010: IASB DP Extractive Industries

  Friday, October 15, 2010 Download File

• Representation 17/2006: ODCE consultation on audit committees

  Friday, May 26, 2006
  Representation 17/2006: ODCE consultation on audit committees
  ICAI response to ODCE consultation on audit committees
  
  Download File

• Representation 17/2007: FRED 40 Accounting for Heritage Assets

  Friday, April 20, 2007
  Representation 17/2007: FRED 40 Accounting for Heritage Assets
  ICAI response to ASB on FRED 20 Accounting for Heritage Assets
  
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• Representation 17/2010: IASB ED Measurement Uncertainty Analysis_Disclosures for Fair Value Measurements

  Friday, October 15, 2010 Download File

• Representation 18/2006: CCAB-I submission on 6th VAT Directive Consultation

  Thursday, June 01, 2006
  Representation 18/2006: CCAB-I submission on 6th VAT Directive Consultation
  VAT
  
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• Representation 18/2007: SME Audit Documentation

  Wednesday, May 09, 2007

  Representation 18/2007: SME Audit Documentation
  ICAI response to APB
  

  Download File

• Representation 18/2009: Leases: Preliminary Views

  Friday, September 25, 2009 Download File

• Representation 18/2010: IASB ED Defined Benefit Plans_Proposed Amendments to IAS19

  Friday, October 15, 2010 Download File

• Representation 19/2007: Financial Reports for Pension Schemes Exposure Draft

  Monday, April 16, 2007
  Representation 19/2007: Financial Reports for Pension Schemes Exposure Draft
  ICAI response to PRAG
  
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• Representation 19/2008: IFRIC D24 Customer Contributions

  Friday, September 12, 2008

   

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• Representation 19/2009: Derecognition

  Friday, September 25, 2009 Download File

• Representation 19/2010: IASB ED Presentation of items of Other Comprehensive Income

  Friday, October 15, 2010 Download File

• Representation 20/2007: ISA 570 (Redrafted) Going Concern

  Thursday, May 31, 2007

  Representation 20/2007: ISA 570 (Redrafted) Going Concern
  ICAI response to IAASB
  

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• Representation 20/2009: Income Tax

  Friday, September 25, 2009 Download File

• Representation 20/2010: FASB proposals for Financial Instrument Accounting

  Friday, October 15, 2010 Download File

• Representation 21/2006: Proposed International Standard of Auditing (UK&Ireland) 600 (Revised)

  Tuesday, June 20, 2006
  Representation 21/2006: Proposed International Standard of Auditing (UK&Ireland) 600 (Revised)
  ISA (UK & Ireland) 600(Revised) : The Audit of Group Financial Statements
  
  Download File

• Representation 21/2007: ISA 550 (Redrafted) Related Parties

  Saturday, June 30, 2007

  Representation 21/2007: ISA 550 (Redrafted) Related Parties
  ICAI response
  

  Download File

• Representation 21/2009: Request for Information_Impairment of Financial Assets

  Friday, September 25, 2009 Download File

• Representation 21/2010: IASB ED Revenue from Contracts with Customers

  Wednesday, October 27, 2010

  Representation 21/2010: Chartered Accountants Ireland response to IASB ED Revenue from Contracts with Customers

  Download File

• Representation 22/2006: UITF proposed Abstract relating to s228A of the CA 985

  Friday, June 23, 2006
  Representation 22/2006: UITF proposed Abstract relating to s228A of the CA 985
  Response to UITF proposed Abstract “The interpretation of Equivalence for the purposes of section 228A of the Companies Act 1985”
  
  Download File

• Representation 22/2007: ISA 250 (Redrafted) The Auditor's Responsibilities Relating to Laws

  Monday, July 23, 2007

  Representation 22/2007: ISA 250 (Redrafted) The Auditor's Responsibilities Relating to Laws
  ICAI Response to IAASB
  

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• Representation 22/2009: Credit Risk in Liability Measurement

  Monday, September 28, 2009 Download File

• Representation 22/2010: APB Consultation Paper on Practice Note 16

  Wednesday, November 17, 2010 Download File

• Representation 23/2006: APB - Draft PN 21- ICAI Response to Investment Business

  Tuesday, June 27, 2006
  Representation 23/2006: APB - Draft PN 21- ICAI Response to Investment Business
  Response to ED N 21 - Audit of Investment Businesses in United Kingdom (Revised)
  
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• Representation 23/2006:Exposure Draft of PN 21 – The audit of investment businesses in the UK

  Tuesday, June 27, 2006
  Representation 23/2006:Exposure Draft of PN 21 – The audit of investment businesses in the UK
  Response to Exposure Draft of Practice Note 21 – The audit of investment businesses in the United Kingdom (Revised)
  
  Download File

• Representation 23/2007: FRRP Proposal to encourage voluntary disclosure of qualified audit reports

  Tuesday, July 31, 2007

  Representation 23/2007: FRRP Proposal to encourage voluntary disclosure of qualified audit reports
  ICAI Response to FRRP
  

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• Representation 23/2009: Financial Instruments - Classification and Measurement

  Monday, September 28, 2009 Download File

• Representation 23/2010: APB Consultation Paper on Practice Note 15

  Wednesday, November 17, 2010 Download File

• Representation 24/2006: FRSSE 2006 - proposed amendments

  Monday, July 10, 2006
  Representation 24/2006: FRSSE 2006 - proposed amendments
  FRSSE 2006 - proposed amendments
  
  Download File

• Representation 24/2007: Enlarging the IFRIC

  Tuesday, July 31, 2007
  Representation 24/2007: Enlarging the IFRIC
  
  
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• Representation 24/2009: CCAB-I submission on the Criminal Justice (Money Laundering and Terrorist Financing) Bill, 2009

  Friday, September 25, 2009 Download File

• Representation 24/2010: Auditor Scepticism - Raising the Bar

  Wednesday, November 17, 2010 Download File

• Representation 25/2006: IAS 1 Presentation of Financial Statements: A Revised Presentation

  Monday, July 10, 2006
  Representation 25/2006: IAS 1 Presentation of Financial Statements: A Revised Presentation
  Exposure Draft of Proposed Amendments to IAS 1 Presentation of Financial Statements: A Revised Presentation
  
  Download File

• Representation 25/2007: ASB - IFRS for SMEs

  Tuesday, July 31, 2007
  Representation 25/2007: ASB - IFRS for SMEs
  ICAI response to ASB
  
  Download File

• Representation 25/2009: Discount Rate for Employee Benefits

  Monday, September 28, 2009 Download File

• Representation 25/2010: Consultation Paper on Revised Draft Ethical Standards for Auditors

  Thursday, December 16, 2010 Download File

• Representation 26/2006:ICAI/CCAB-I submission to the MLSC on the 3rd Anti-Money Laundering Directive

  Friday, July 21, 2006
  Representation 26/2006:ICAI/CCAB-I submission to the MLSC on the 3rd Anti-Money Laundering Directive
  Anti Money Laundering
  
  Download File

• Representation 26/2007: ISA 200 (Redrafted)

  Tuesday, September 11, 2007

  Representation 26/2007: ISA 200 (Redrafted)
  ICAI response to IAASB
  

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• Representation 26/2009: Classification of Rights Issues

  Monday, September 28, 2009 Download File

• Representation 26/2010: IAASB ED on ISA 610 (Revised)

  Wednesday, November 17, 2010 Download File

• Representation 27/2006: Response ASB proposals on the future of reporting requirements for companies

  Wednesday, July 26, 2006
  Representation 27/2006: Response ASB proposals on the future of reporting requirements for companies
  Reporting requirements for companies
  
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• Representation 27/2007: ISA 500 (Redrafted)

  Tuesday, September 11, 2007

  Representation 27/2007: ISA 500 (Redrafted)
  ICAI response to IAASB
  

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• Representation 27/2010: Proposed Revision to ISA 700

  Thursday, December 16, 2010 Download File

• Representation 28/2006: FRS 17 Retirement Benefits

  Monday, September 11, 2006
  Representation 28/2006: FRS 17 Retirement Benefits
  Response to ASB re FRS 17 and Reporting Statement 'Retirement Benefits and Disclosures'
  
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• Representation 28/2007: SIR 5000

  Thursday, October 11, 2007

  Representation 28/2007: SIR 5000
  ICAI response to APB
  

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• Representation 28/2009 Consultation on Eighth Directive Regulations 2009

  Monday, October 12, 2009 Download File

• Representation 28/2010: European Green Paper: Audit Policy: Lessons Learned from the Crisis

  Thursday, December 09, 2010 Download File

• Representation 29/2006: IAS 23 Borrowing Costs

  Tuesday, September 26, 2006
  Representation 29/2006: IAS 23 Borrowing Costs
  Reponse to APB re proposed amendments to IAS 23
  
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• Representation 29/2007: D21 Real Estate Sales

  Thursday, October 11, 2007
  Representation 29/2007: D21 Real Estate Sales
  ICAI response to IASB
  
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• Representation 29/2009: Fair Value Measurement

  Wednesday, October 21, 2009 Download File

• Representation 29/2010: Revised Ethical Standards for Auditors

  Tuesday, January 25, 2011 Download File

• Representation 30/2006: APB - Draft PN 19 - ICAI Response to Banks and Building Socs

  Thursday, August 17, 2006
  Representation 30/2006: APB - Draft PN 19 - ICAI Response to Banks and Building Socs
  Draft Practice Note 19
  
  Download File

• Representation 30/2007: FRED 41 Related Party Disclosures

  Tuesday, October 16, 2007
  Representation 30/2007: FRED 41 Related Party Disclosures
  ICAI response to ASB
  
  Download File

• Representation 30/2008: Preliminary Views on Amendments to IAS 19 Employee Benefits

  Friday, September 12, 2008 Download File

• Representation 30/2009: Improvements to Financial Reporting Standards 2009

  Wednesday, October 21, 2009 Download File

• Representation 30/2010 IASB ED Removal of fixed dates for first time adopters; proposed amendments to IFRS 1

  Tuesday, January 25, 2011 Download File

• Representation 31/2006: FRS 25 and Proposed amendments to IAS 32 and IAS 1

  Thursday, October 26, 2006
  Representation 31/2006: FRS 25 and Proposed amendments to IAS 32 and IAS 1
  Response to ASB on FRS 25 and proposed amendments to IAS 32 and IAS 1
  
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• Representation 31/2007: IASB - IFRS for SME's

  Wednesday, October 17, 2007
  Representation 31/2007: IASB - IFRS for SME's
  ICAI response to IASB
  
  Download File

• Representation 31/2008: Reducing Complexity in Reporting Financial Instruments

  Monday, September 22, 2008 Download File

• Representation 31/2009: ASB FRED Classification of Rights Issues

  Thursday, February 18, 2010 Download File

• Representation 31/2010 IASB ED Deferred Tax; recovery of underlying assets

  Tuesday, January 25, 2011 Download File

• Representation 32 UITF Abstract; Accounting implications of replacing RPI with CPI for retirement benefits

  Tuesday, January 25, 2011 Download File

• Representation 32/2006: IAS 19 Asset Ceiling and Minimum Funding Requirements (D19)

  Friday, October 27, 2006
  Representation 32/2006: IAS 19 Asset Ceiling and Minimum Funding Requirements (D19)
  Response to ASB on IAS 19 Asset Ceiling and Minimum Funding Requirements (D19)
  
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• Representation 32/2007: EU Simplification Proposals

  Monday, October 22, 2007
  Representation 32/2007: EU Simplification Proposals
  ICAI response to EU Commission
  
  Download File

• Representation 32/2008: ED of an improved Conceptual Framework for Financial Reporting - Ojectives, Qualitative Characteristics and Constraints

  Monday, September 22, 2008 Download File

• Representation 32/2009: Limited amendment to IFRS 1

  Thursday, February 18, 2010 Download File

• Representation 33/2006: Charities (Northern Ireland) Order 2006

  Saturday, October 28, 2006
  Representation 33/2006: Charities (Northern Ireland) Order 2006
  ICAI submission on The Charities (Northern Ireland) Order 2006 consultation on draft primary legislation
  
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• Representation 33/2007: Proposed Amendment to Audit Regulations

  Tuesday, October 02, 2007
  Representation 33/2007: Proposed Amendment to Audit Regulations
  
  
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• Representation 33/2008: ODCE Statement of Stategy

  Thursday, October 02, 2008 Download File

• Representation 33/2010 IASB ED Severe Hyperinflation; proposed amendment to IFRS 1

  Tuesday, January 25, 2011 Download File

• Representation 34/2006: CCAB-I Pre Budget Submission 2007

  Sunday, October 29, 2006
  Representation 34/2006: CCAB-I Pre Budget Submission 2007
  CCAB-I Pre Budget Submission 2007
  
  Download File

• Representation 34/2007: ISA 510 Initial Audit Engagements - Opening Balances

  Wednesday, October 31, 2007
  Representation 34/2007: ISA 510 Initial Audit Engagements - Opening Balances
  ICAI response to IAASB
  
  Download File

• Representation 34/2010 Draft IFRIC Interpretation; Stripping Costs in the Production Phase of a Surface Mine

  Tuesday, January 25, 2011 Download File

• Representation 35/2006: Response to ASB on First Discussion Paper on the Conceptual Framework

  Thursday, November 02, 2006
  Representation 35/2006: Response to ASB on First Discussion Paper on the Conceptual Framework
  Response to ASB on the First Discussion Paper on the Conceptual Framework
  
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• Representation 35/2007: ISA 530 Audit Sampling

  Wednesday, October 31, 2007
  Representation 35/2007: ISA 530 Audit Sampling
  ICAI response to IAASB
  
  Download File

• Representation 35/2010 IFRS Foundation consultation document; Annual Improvements Process

  Tuesday, January 25, 2011 Download File

• Representation 36/2006: Customer Loyalty Programmes

  Monday, November 06, 2006
  Representation 36/2006: Customer Loyalty Programmes
  ICAI response to IASB on Customer Loyalty Programmes
  
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• Representation 36/2007: Preliminary Views on Insurance Contracts

  Monday, November 19, 2007
  Representation 36/2007: Preliminary Views on Insurance Contracts
  ICAI response to IASB
  
  Download File

• Representation 36/2008: IAASA Section 24 Regulations

  Wednesday, December 17, 2008 Download File

• Representation 36/2010 IASB ED Insurance Contracts

  Tuesday, January 25, 2011 Download File

• Representation 37/2007: CCAB-I Pre-Budget Submission 2008

  Thursday, September 13, 2007
  Representation 37/2007: CCAB-I Pre-Budget Submission 2008
  CCAB-I Pre-Budget Submission 2008
  
  Download File

• Representation 37/2008: ISA700

  Wednesday, December 17, 2008 Download File

• Representation 38/2007: ISA 800 Special Considerations

  Friday, November 30, 2007
  Representation 38/2007: ISA 800 Special Considerations
  ICAI Response to IAASB
  
  Download File

• Representation 38/2008 Improvements to IFRS

  Friday, June 12, 2009 Download File

• Representation 39/2007: ISA 705 Modifications to the Opinion in the Independent Auditor's Report

  Friday, November 30, 2007
  Representation 39/2007: ISA 705 Modifications to the Opinion in the Independent Auditor's Report
  ICAI Response to IAASB
  
  Download File

• Representation 39/2008 Improvements to Financial Instruments Disclosures

  Friday, June 12, 2009 Download File

• Representation 40/2007: ISA 706 Emphasis of Matter and Other Matter(s) Paragraphs

  Friday, November 30, 2007
  Representation 40/2007: ISA 706 Emphasis of Matter and Other Matter(s) Paragraphs
  ICAI response to IAASB
  
  Download File

• Representation 40/2008 Simplifying Earnings per Share

  Friday, June 12, 2009

  Representation 40/2008 Simplifying Earnings per Share

  Download File

• Representation 41/2007: ISA 700 The Independent Auditor's Report on General Purpose FS

  Friday, November 30, 2007
  Representation 41/2007: ISA 700 The Independent Auditor's Report on General Purpose FS
  ICAI response to IAASB
  
  Download File

• Representation 42/2007 Engagment to Report on Summary Financial Statements

  Friday, November 30, 2007
  Representation 42/2007 Engagment to Report on Summary Financial Statements
  ICAI response to IAASB
  
  Download File

• Representation 43/2007: IAASB - Proposed Technical Strategy

  Friday, November 30, 2007
  Representation 43/2007: IAASB - Proposed Technical Strategy
  ICAI response to IAASB
  
  Download File

• HMRC Consultation Paper - Modernising Powers, Deterrents and Safeguards: Working with Tax Agents - ICAI Response Paper

  Wednesday, August 19, 2009 Download File

• Second Report of the Company Law Review Group (CLRG)

  Tuesday, April 26, 2005
  Second Report of the Company Law Review Group (CLRG)
  
  
  Download File

• Submission from IBEC on the Companies bill

  Saturday, November 01, 2003
  Submission from IBEC on the Companies bill
  
  
  Download File

• Submission from Superquinn

  Saturday, November 01, 2003
  Submission from Superquinn
  
  
  Download File

• Submission on Revenue Powers Group Report Nov 2003

  Sunday, August 01, 2004
  Submission on Revenue Powers Group Report Nov 2003
  
  
  Download File

• Submission to CLRG June 2005

  Monday, June 13, 2005
  Submission to CLRG June 2005
  
  
  Download File

• Submission to CLRG June 2005 - ICAI survey on costs

  Monday, June 13, 2005
  Submission to CLRG June 2005 - ICAI survey on costs
  ICAI costs survey March 05
  
  Download File

• Submission to CLRG June 2005 - Costs

  Monday, June 13, 2005
  Submission to CLRG June 2005 - Costs
  
  
  Download File

• Submission to EU Commissioon on Revised 8th Directive - 24th June 2004

  Thursday, June 24, 2004
  Submission to EU Commissioon on Revised 8th Directive - 24th June 2004
  Company Law - Auditing
  
  Download File

• Submission to FRC review of Combined Code

  Thursday, November 10, 2005
  Submission to FRC review of Combined Code
  
  
  Download File

• Tax Commission

  Friday, December 19, 2008 Download File

• The Role of Accounting Standard-Setters and their Relationship with the IASB

  Wednesday, July 27, 2005
  The Role of Accounting Standard-Setters and their Relationship with the IASB
  IASB
  
  Download File

• UITF Draft Abstract ‘Revenue recognition and service contracts’

  Monday, January 17, 2005
  UITF Draft Abstract ‘Revenue recognition and service contracts’
  Revenue Recognition
  
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• UK Accounting Standards: A Strategy for Covergence with IFRS

  Wednesday, June 30, 2004
  UK Accounting Standards: A Strategy for Covergence with IFRS
  Convergence of Irish & UK GAAP with IFRS
  
  Download File

• Who? Why? When? Where? -the Whistelblowing obligations of accountants in the Republic of Ireland

  Thursday, May 05, 2005
  Who? Why? When? Where? -the Whistelblowing obligations of accountants in the Republic of Ireland
  Whistleblowing and reporting obligations
  
  Download File

• Who? Why? When? Where? -the Whistelblowing obligations of accountants in the Republic of Ireland

  Thursday, May 05, 2005
  Who? Why? When? Where? -the Whistelblowing obligations of accountants in the Republic of Ireland
  
  
  Download File

• CCAB-I Pre Finance Bill Submission 2011

  Monday, January 17, 2011

• Department of Finance - Property Reliefs Consultation - CCAB-I Response

  Friday, July 29, 2011

• CCAB-I Pre-Budget Submission 2012

  Wednesday, August 24, 2011

• Chartered Accountants Ireland response to Dishonest Conduct

  Monday, September 19, 2011