Auditors

In order to act as a public auditor or a statutory auditor as defined in the Companies Acts a person or a firm must have been appropriately authorised under the Companies Acts by a recognised accountancy body to act as a public auditor or a statutory auditor. A person or a firm must also be registered on the public register of Auditors.

The six recognised accountancy bodies are set out below:

Homepage	Accountancy Body Name
ICAI	Institute of Chartered Accountants in Ireland
ICAEW	Institute of Chartered Accountants in England and Wales
ICAS	Institute of Chartered Accountants of Scotland
CPA	Institute of Certified Public Accountants in Ireland
ACCA	The Association of Chartered Certified Accountants
IIPA	Institute of Incorporated Public Accountants

 

The Companies Registration Office (CRO) maintains a public register of all persons and firms entitled to act as statutory auditors or as public auditors. This register can be accessed at http://www.cro.ie/auditors/Default.aspx and enquiries can be directed to that Office through one of the contact points listed at http://www.cro.ie/ena/contact-us.aspx

Alternatively, enquiries as to whether an individual or a firm is qualified to act as a statutory auditor or as a public auditor can be directed to the relevant recognised accounting body.

Acting as an auditor while not authorised to do so is a serious criminal offence.