CPA Ireland - Members - Members in Practice

CPA Practising Certificate holders, affiliated partners, responsible individuals and CPA regulated firms are required by Bye Law 13 to notify CPA Ireland of changes to their details as soon as practicable, but not later than ten business days after the event. Such changes to include changes to address/place of business, firm structure etc.

All changes must be notified to CPA Ireland through the submission of a Notification of Changes Form to profstdsadmin@cpaireland.ie.

If you have a query regarding a proposed change, please contact the Professional Standards Department at profstdsadmin@cpaireland.ie

Please ensure that the changes you are making do not impact on your firm’s ongoing eligibility.

Practitioners and firms should not wait until the annual renewal of licences to advise of changes.

CPA Regulated Firm Notification Requirements

A CPA regulated firm must notify CPA Ireland as soon as practicable, but not later than ten business days after the event of any change to:

(i) the name or trading names of the Authorised Firm;
(ii) the addresses of the Authorised Firm’s offices;
(iii) the names or principal business address of any of the Authorised Firm’s Partners or Directors or Responsible Individuals; or
(iv) the name of the Authorised Firm’s Compliance Principal;
(v) the voting rights structure.

Audit Firm Notification Requirements

In addition to the requirements of Bye Law 13, S.1487 of the Companies Act 2014 requires that an auditor or an audit firm notify their Recognised Accountancy Body of any change in the information contained in the public register relating to them. S.1488 of the Act requires that the notification be signed.

A contravention of either S.1487 or S.1488, without reasonable excuse, is a category 4 offence.

Changes should be notified to CPA Ireland as soon as may be, by completing a Notification of Changes form and returning to profstndsadmin@cpaireland.ie.

I am planning to appoint a director to my firm. What do I need to do?
CPA Ireland should be consulted in advance of any changes to the structure (partners, directors, shareholding, voting rights) of a CPA regulated firm. Please complete a Notification of Changes Form, with details of proposed changes.

An individual who is not a CPA member and is to be appointed a director/partner in a CPA firm must become an affiliated partner of CPA Ireland.

CPA Ireland’s Registration Committee has issued guidance on the control requirements for firms. These should be consulted prior to making changes to ensure that any proposed change does not impact on the ongoing eligibility of your firm.
I am planning to change the name of my firm. What should I do?
Please complete a Notification of Changes form and submit to profstndsadmin@cpaireland.ie together with a revised PII schedule reflecting the name change on the PII policy. Please ensure the CRO Business Registration requirements have been complied with.
The address of my firm has changed. What should I do?
Please complete a Notification of Changes form and submit to profstndsadmin@cpaireland.ie. If your firm is a corporate entity, please ensure that CRO requirements regarding registered office details have been complied with.
I am planning to change the shareholding structure of my firm. What should I do?
CPA Ireland should be consulted in advance of any changes to the structure (partners, directors, shareholding, voting rights) of a firm, given the control requirements for a CPA regulated firm. Please complete a Notification of Changes form, with details of proposed changes.

CPA Ireland’s Registration Committee has issued guidance on the control requirements for firms. These should be consulted prior to making changes to ensure that any proposed change does not impact on the ongoing eligibility of your firm.

Please also ensure that the Register of Beneficial Ownership is updated where relevant.
I am planning to incorporate my practice. What should I do?
CPA Ireland should be consulted in advance of any incorporation of a practice by emailing profstndsadmin@cpaireland.ie with the proposed changes.

A firm application form (audit or non audit) should be completed to register the new entity and a cessation form to advise of the cessation of the unincorporated registration. Please consider the appropriate timings for these events in terms of the transfer of the provision of services to clients from one entity to the other.

An audit firm should consider the resignation procedures required by the Companies Act 2014 for statutory audit clients. Please also review IAASA’s Notification of Auditor Incorporation Form and procedures.
What happens if I do not notify CPA Ireland of changes to my firm?
Failure to notify CPA Ireland of changes to your firm or practice details is a breach of Bye Law 13 and may result in further regulatory action.

Failure by an audit firm to notify changes to its regulatory body, without reasonable excuse is a Category 4 offence under the Companies Act 2014 and may result in further regulatory action.

Notification of Change of Details - FAQs