Audit Quality Manager, Professional Standards (ICAI)

Updated 5/October/2020
Dublin City Centre
Chartered Accountants Ireland (‘the Institute’) is a Recognised Qualifying Body (‘RQB’) in the UK and a Recognised Accountancy Body (‘RAB’) in Ireland. The RQB and RAB status provide the legal underpinning which allows the Institute to educate ‘audit students’ and award the audit qualification (‘AQ’) to eligible individuals. The AQ is evidence that individuals are considered to have met the audit training and educational requirements set out in law in both jurisdictions. An individual cannot obtain approval as a statutory auditor without first being awarded the AQ. The legal authority to award the AQ in turn makes it possible for the Institute to approve statutory auditors and statutory audit firms in Ireland and the UK. The AQ is awarded by the Education and Training Department (ETD) within the Institute while statutory auditor (Responsible Individual) registration is granted by the Professional Standards Department (PSD) in accordance with the Institute’s status as a Recognised Supervisory Body in the UK and a RAB in Ireland.

The FRC and IAASA oversee the Institute’s execution of its responsibilities as RQB/RSB and RAB respectively in the UK and Ireland. The supervisory approach of both regulators has evolved in recent years, particularly following the enactment in both jurisdictions of EU legislation strengthening the level and extent of State supervision of the auditing profession and routes to qualification. This evolving supervisory approach has included a new emphasis being placed on the supervision of the AQ and the granting of audit registration with a specific focus on the interaction between ETD and PSD in their respective approaches to assessing audit experience pre- and post-qualification.

Mindful of the need to continue to meet the expectations of external regulators, the Institute now wishes to appoint a Manager who will assume responsibility for this interaction within the Professional Standards Department.

The role:
The specific functions of this role will include:

Working with colleagues within ETD to develop the approach to assessing audit experience relevant to the award of the AQ in Ireland and the UK (which may have variations) and, in particular, with the Training Support Unit in its engagement with Approved Training Firms
To act as a key stakeholder with related project delivery within the ETD in relation to AQ and implementing a digital solution to the current CA Diary, working within the agreed KPIs under Strategy24.
Developing further appropriate guidance for students on the nature of experience which is recognised as ‘audit experience’ in each jurisdiction and the recording of this within the CA diary AQ experience template;
To engage with ETD and professional standard department colleagues to boost the adoption of emerging digital tools that will enhance the AQ assessment and experience for students.
Reviewing completed AQ experience templates and recommending whether the AQ may be awarded to appropriate applicants;
Working with PSD and ETD colleagues to ensure consistency of approach is assessing audit experience;
Assisting the Training Support Unit within ETD including at times accompanying TSU on inspection visits to authorised training firms approved for audit training.
Liaising with IAASA and FRC on matters pertaining to AQ issues
In due course, the Audit Qualification Manager following assessment of existing arrangements, will develop proposals to ensure appropriate additional cross departmental governance mechanisms are in place for the proposed future oversight of the AQ process.

Subject to the above commitments, this role has the potential to contribute to the wider range issues within the remit of PSD. These may include

Assessment of applications for exemption from the ‘Aptitude Test’ that may be sought by ‘third country auditors’ (potentially assuming greater significance in the context of Brexit);
Contributing to the ongoing development and enhancement of the Institute’s AML responsibilities; and
Contributing to regulatory issues generally within PSD.
The candidate:
The successful candidate will be a member of a Recognised Accountancy Body/Recognised Supervisory Body with a minimum of 5 years post qualification experience, primarily spent in a statutory audit environment or in a professional body.

He/she will possess the credibility to develop and maintain constructive working relationships with external oversight bodies and be proactive in developing workable solutions to matters that may be raised from time to time by these parties. An up to date knowledge of statutory audit and financial reporting matters is essential.

He or she will have a close attention to detail and be able to demonstrate working collaboratively within and across multi-disciplinary teams.

An interest in digital tools and ongoing development improvements to improve customer/student experience would be desirable.

While the Manager will report directly to the Director of Professional Standards, he or she will liaise with the Director of Education and Training and relevant colleagues within both Departments.

Please contact Dave Riordan on 01 6377251 or

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