FAQs

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.

 

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.
 

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.
 

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.
 

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.
 

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.