Technical releases

Chartered Accountants Ireland has issued the following Technical Releases:

* Please refer to the Institute Technical Content section of the Technical Hub to download these TRs.
** © Copyright Consultative Committee of Accountancy Bodies - Ireland 

2025 releases 

• Technical Release 01 2025 Guidance on the Corporate Sustainability Reporting Directive (CSRD) *
  Technical Release 02 2025 Reporting under the Central Bank & Fin Svs Auth of Ireland Act 2004 *

2024 releases 

• Technical Release 01 2024 Personal Insolvency (Amendment) Act 2021 **

2023 releases

• Technical Release 01 2023 Safeguarding reports for payment *
• Technical Release 02 2023 Solicitors Accounts Regulations 2023 **
• Technical Release 03 2023 UK AMLGAS update June 2023 **
• Technical Release 04 2023 Reporting on Covenants *

2021 releases

• Technical Release 01 2021 Reporting to Third Parties *
• Technical Release 02 2021 Reporting Breaches of the Ethical Standard *
• Technical Release 03 2021 Receivers and Discharge of Receivers **

2019 releases

• Technical Release 01 2019 AML Guidance CCAB-I (updated 2022) **
• Technical Release 02 2019 GDPR Guidance for Insolvency Practitioners (updated October 2022) **

2018 releases

• Technical Release 01 2018 guidance for auditors regarding ICAV Act obligations final *
• Technical Release 03 2018 PSRA Licence Applications *
• Technical Release 04 2018 Companies Act 2014 - Small and micro companies *

2017 releases

• Technical Release 01 2017 Guidance for Auditors Reporting in accordance with IMR June 2017 *
• Technical Release 02 2017 Irish company law requirements Audit Committees June 2017 final *
• Technical Release 03 2017 Companies Act 2014 Winding up **

2016 releases

• Technical Release 01 2016 Solicitors Accounts Regulations 2014 - Republic of Ireland  *
• Technical Release 02 2016 Companies Act 2014 Examiners Statutory Changes **
• Technical Release 03 2016 Reporting Company Law Offences  *
• Technical Release 05 2016 Guidance Committee of Inspection (updated June 2025) **
• Technical Release 06 2016 Insolvency (Amendment) (NI) Act 2016  *
• Technical Release 07 2016 Client Assets (updated 2024) 
• Technical Release 08 2016 S 1079 Taxes Consolidation Act  *
• Technical Release 09 2016 Bank Reports for Audit Purposes  *
• Technical Release 10 2016 Solicitor's Enquiry Letter  *
• Technical Release 11 2016 Letters of Confirmation  *
• Technical Release 12 2016 UK Estate Agents Act 1981  *
• Technical Release 13 2016 Guidance for Insurance Auditors  *

2015 releases

• Technical Release 01 2015 Section 27BA of the Central Bank Act 1997 – Guidance for Auditors  *
• Technical Release 02 2015 Companies Acts 2014 Financial reporting and related issues 2015 **
• Technical Release 03 2015 Statutory Auditor's Report **
• Technical Release 04 2015 Reporting to the Corporate Enforcement Authority **
• Technical Release 05 2015 Companies Acts 2014 Other Reports June 2015 *
• Technical Release 06 2015 Companies Act 2014 Audit Exemption June 2015 *
• Technical Release 08 2015 Companies Act 2014 Charges and Debentures (updated June 2025) **
• Technical Release 09 2015 Companies Act 2014 Schemes of Arrangement (updated June 2025) **