Statutory auditor obligations under the EU's public country-by-country reporting requirements

Chartered Accountants Ireland would like to remind members of the following EU’s public country-by-country requirements: 

S.I. No. 322/2023 - European Union (Disclosure of Income Tax Information by Certain Undertakings and Branches) Regulations 2023 (which transposed the EU Directive 2021/2101 on public country-by-country reporting) requires certain entities with annual revenue in excess of €750 million to publish a report on income tax information. The country-by-country report must be published within one year of the undertaking's financial year-end and be made publicly available. Regulation 17 in S.I. No. 322/2023 requires that, where the auditor’s report is prepared in accordance with the Companies Act 2014, the statutory auditors' report must include a statement on whether the entity was required to publish a report on income tax information for the financial year preceding that to which the auditor’s report relates. If the entity was required to publish a report, the auditor’s report must also state whether or not it was published in accordance with the Regulations included in S.I. No. 322/2023. 

IAASA's Compendium of Illustrative Auditor’s Reports published in May 2026 includes details on this requirement for auditors to provide the statement under Regulation 17 in auditor’s reports for financial years beginning on or after 22 June 2025. To assist users, where relevant, IAASA’s Compendium of Illustrative Auditor’s Reports contain examples of relevant wording for audit reports, that may be used for the statement required by Regulation 17.