2016 Individual Annual Return (IAR)

Aug 31, 2016

Your 2016 Individual Annual Return will soon be available for completion online at https://individualannualreturn.charteredaccountants.ie/Login.aspx.

Members will only be required to complete the section(s) relevant to them,

All members (unless they meet the exemption criteria or waiver criteria) are required to undertake Continuing Professional Development.  The completion of the Individual Annual Return is required to evidence compliance with the CPD Regulations.  In addition all members are required to comply with the Code of Ethics and in particular, with paragraph 100.5, compliance with the fundamental principles.

In certain, limited, circumstances you may be able to avail of a waiver from the requirements of the CPD Regulations (see CPD Regulation 4.4).  However, you must put in writing your individual circumstances which will be assessed by the Quality Assurance Committee (QAC) to determine if a waiver is appropriate.  For clarification purposes, the QAC have determined that a waiver would normally be granted to members who are not engaged in any accountancy related work.  Please note that a waiver will not be granted for members who act as Board members (including non-executive Directors).

The 2016 IAR notification will be issued to all members, other than those who are exempt or who have been granted a waiver by CARB.

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