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