Technical roundup 17 January

Jan 16, 2020

Republic of Ireland 

  • The Central Bank of Ireland has this week published the “Peer Review: Central Bank of Ireland’s Performance of its Regulatory Functions in Relation to Credit Unions”. The Review, undertaken by an external and experienced team of international regulatory experts from the International Credit Union Regulators’ Network (ICURN) has found that the Central Bank effectively performs its functions in the regulation and supervision of the credit union sector.
  • IAASA has recently published summary information of its financial reporting enforcement activities undertaken during 2019.


  • The FRC has released 8 updated ISAs (UK) with an effective date of 15 December 2019, amended to include conforming amendments arising from the revision of ISA (UK) 540 (Revised) – Auditing Accounting Estimates and Related Disclosures.