Ethical Standards for Auditors

As noted in the Chartered Accountants Ireland Code of Ethics, members should comply with the Ethical Standards for Auditors when conducting audit engagements on Irish or UK companies. For Irish audit engagements auditors comply with the Ethical Standard for Auditors (Ireland) issued by the Irish Auditing and Accounting Supervisory Authority (‘IAASA’). For UK audit engagements auditors comply with the Financial Reporting Council’s (‘FRC’) Revised Ethical Standard (2016).

Other countries

When conducting audit engagements other than of Irish or UK companies, members should comply with the requirements of Section 290 of the Code of Ethics.

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