You will need to complete the following steps: 

1. Update your CPA profile (home address, work address, email addresses, telephone numbers etc.)
2. Submit your CPD Return for the previous year. For details of your CPD requirement please see CPD for Practitioners. 
3. Pay your membership subscription       
4. Make a Fit and Proper Declaration.
5. Renew your firm's non-audit registration or Auditing Certificate – by making a return of your income and clients and completing an AML return . Upon completion of this process you will be emailed a pdf of the document which you will need to get signed and stamped by your insurer. The stamped form can be uploaded directly back to CPA Ireland via the website on or before 28th February.
6. Go to “Manage Order” and pay all remaining subscriptions e.g. quality assurance subscription, auditing certificate fee etc.

The firm's Annual Return is submitted by the compliance principal once all other partner/director returns are completed.

Please note that all other partners may charge their annual subscription to the firm and it then discharged in full upon completion of the annual return by the Compliance Principle.

Affiliated Partners – audit and non audit  must also update their profile, make a fit and proper declaration and discharge subscriptions – may opt to charge to firm.

As CP you will need to complete the following steps:

1. Update your CPA profile (home address, work address, email addresses, telephone numbers etc.)
2. Submit your CPD Return for the previous year. For details of your CPD requirement please see CPD for Practitioners.
3. Pay your membership subscription       
4. Make a Fit and Proper Declaration.
5. Renew your firm'ss non audit registration or Auditing Certificate – by making a return of your income and clients and completing an AML return . Upon completion of this process you will be emailed a pdf of the document which you will need to get signed and stamped by your insurer. The stamped form can be uploaded directly back to CPA Ireland via the website on or before 28th February.
6. Go to “Manage Order” and pay all remaining subscriptions e.g. any unpaid subs of partners, quality assurance subscription, auditing certificate fee etc. 

You will need to complete the following steps:

1. Update your CPA profile (home address, work address, email addresses, telephone numbers etc.)
2. Submit your CPD Return for the previous year. For details of your CPD requirement please see CPD for Practitioners.
3. Pay your membership subscription
4. Make a Fit and Proper Declaration

An annual return of fee income and client numbers must be submitted on-line. Care should be exercised when entering client numbers and details. For example for an audit firm, the number of audit clients entered across the various categories should reflect the numbers of audit reports issued in a given year.​ An AML return is also submitted as part of the process. For further details click here.
 

Statutory auditors are required to maintain competence through undertaking continuing education in order to maintain his or her theoretical knowledge, professional skills and values, including, in particular, in relation to auditing, at a sufficiently high level (Section 1489 Companies Act 2014.)

International Education Standard (IES) 8, Professional Competence for Engagement Partners Responsible for Audits of Financial Statements (revised) must also be considered when planning your CPD. The learning outcomes to be achieved include, but are not limited to, learning outcomes in the areas of technical competence, professional skills, and professional values, ethics and attitudes. As the career of an Engagement Partner progresses, practical experience also becomes increasingly important in maintaining and further developing the necessary depth & breadth of professional competence.

For details of the CPD requirements for a CPA approved statutory auditor please click here. Please note that these requirements apply to affiliated partners and Responsible Individuals approved by CPA Ireland as statutory auditors.

Please see guidance here on ceasing to practice, ceasing your firm's Auditing Certificate or ceasing your firm's Investment Business certificate.

One important aspect of the cessation of your practice will be to ensure that you have complied with CPA Ireland’s Bye Laws. You must consider the following;

• Run off cover for professional indemnity insurance purposes. See Bye Law 9.

• Continuity of services to your clients

• Removal of signage and online profiles

Resignation as auditor to comply with Companies Act legislation

CPA Ireland is a competent authority under S.60 of the Criminal Justice (Money Laundering and Terrorist Financing) Act 2010 as amnended, and is responsible for the supervision of its Members and Firms who are considered to be designated persons under the Act.

As part of its functions as a competent authority CPA Ireland must apply a risk based approach to the exercise of it supervisory functions. To that end an annual AML return is required to be completed by all regulated firms to enhance CPA Ireland’s risk assessment process.

The return requires the provision of information regarding the firms services in particular areas such as Trust or Company Services, Payroll etc. The return also requires the identification of clients with higher risk business activities or geographical location. You will also be asked whether your firm has made any Suspicious Transaction Reports to the FIU within the last 12 months. Full details of the required information can be found here which may assist with the final online completion.

CPA Ireland will use and retain the information provided during the annual renewal process together with any other information otherwise furnished by you for the purposes of the performance of CPA Ireland of its regulatory, supervisory and statutory functions. Information furnished may be shared with third parties such as the CRO, IAASA, Central Bank and ICCL.

Individuals have the right to request a copy of any "personal data" held by CPA Ireland about them and to have inaccuracies in that information corrected.