The Register of Auditors is hosted by the Registrar of Companies and contains the names and addresses of persons or firms who have been notified to the Registrar as qualified for appointment as auditor of a company or a public auditor.
Periodically electronic lists are submitted to the CRO by the recognised bodies and these are uploaded onto the electronic register. A person or firm cannot act as an auditor if their details have not been forwarded to the CRO.
How are Audit Firms and Auditors Regulated
The European Communities (Statutory Audits) (Directive 2006/43/EC) Regulations 2010, (SI 220 of 2010), giving effect to the EU 8th Directive, was signed into Irish law and commenced on 20 August 2010.
The CRO is the Competent Authority for making the Auditor Register available to the public. Each Auditor is regulated by one of the Recognised Accountancy Bodies (RAB) detailed below.
The regulatory system of RABs involves the following:
· Registration processes
· Investigation and discipline
The RABs are also subject to independent oversight by The Irish Auditing and Accounting Supervisory Authority (IAASA).
Recognised Accountancy Bodies
In order to act as an Auditor a person must be a member of a body of accountants recognised by the Minister for Enterprise, Trade and Employment. The bodies currently recognised are:
Individually Recognised (IR) Auditors
There are a number auditors recognised by virtue of the fact that they were authorised by the Minister in advance of the legislation regarding recognised bodies. These can be identified on the register of auditors by the Accreditation Body code IR.
Auditor Search Terms
You can search for an auditor by entering a first name, surname or a firm name. If you do not find a match immediately you should try all combinations as some of the recognised bodies supply only the firm name, others only the person name and others supply both.
The website lists only those auditors who are currently accredited according to the information supplied to us. Auditors whose accreditation has ceased are not listed.
Link to Auditor Search Facility
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