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2026 Audit Hot Topics

Audit Quality and ISQM There are no major imminent changes to the ISAs Ireland for auditors of SME entities in Ireland...

Along with the new FRS 102, the new Charities SORP became applicable for accounting periods commencing on/after 1...

Ireland scrapped its so-called Golden Visa programme, on 15 February 2023. It had attracted several thousand...

New anti-money laundering (AML) legislation is expected to be enacted in Ireland in at least two tranches on or before...

If you have clients in the high value goods dealer (HVGD) sector, then you will need to be aware of this case....

We complete many audit cold file review assignments every year. Whilst every audit file is different, and the approach...

The fallout from the Carillion case continues. On 16 February 2026 the UK Financial Conduct Authority issued a Final...

The International Standard on Quality Management (ISQM) 1 has now been in place since 15 December 2022. Have you...

The CPI, or the Corruption Perceptions Index (CPI) is (according to the publishers Transparency International) the...

The move away from using human beings in professional services has already started. In May 2025 the UK Legal sector...

The Financial Reporting Council issued a Thematic Review Report in June 2025 which provides useful guidance on the use...

The Quality Review Section (QRS) of the Institute recently published the most common issues that arise on its...