Auditor independence

The Institute is required to adopt the requirements of the Ethical Standards for Auditors (see ethical standards on code & standards page).

Accordingly as noted in the Approach, Scope and Authority of the Code of Ethics, members should comply with the Ethical Standards for Auditors when conducting audit engagements on Irish or UK companies.

Other countries

When conducting audit engagements other than of Irish or UK companies, members should comply with the requirements of S290 of the Code of Ethics.


Audit firms which constitute a network are generally required to be independent of each others clients. Guidance is available on what constitutes a network.

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