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Open consultations

Chartered Accountants Ireland respond to consultations from government bodies, regulators and standards setters which are deemed most relevant to members.

The current consultations are listed below.

Consultation	Submission date	Link
FRC ISA 240 Consultation on revised auditing standard (ISA (UK) 240) for the auditor's responsibilities relating to fraud	29 January 2021	https://www.frc.org.uk/consultation-list/2020/consultation-on-revised-auditing-standard-(isa-(uk
FRC ISRE 2410 Consultation on revised review standard (ISRE (UK) 2410) for interim financial statements	19 February 2021	https://www.frc.org.uk/consultation-list/2020/consultation-on-revised-review-standard-(isre-(uk)
Central bank of Ireland Consultation on enhancements to the Central Bank Client Asset Requirements, as contained in the Central Bank Investment Firms Regulations	10 March 2021	https://www.centralbank.ie/publication/consultation-papers/consultation-paper-detail/cp133---consultation-on-enhancements-to-the-central-bank-client-asset-requirements-as-contained-in-the-central-bank-investment-firms-regulations
IASB Discussion Paper DP/2020/2 ‘Business Combinations under Common Control’	1 September 2021	https://www.ifrs.org/projects/work-plan/business-combinations-under-common-control/#published-documents

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Dublin 2, Ireland

TEL: +353 1 637 7200

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32-38 Linenhall Street, Belfast
Antrim BT2 8BG, United Kingdom.

TEL: +44 28 9043 5840

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