December Year Ends – Changes to Auditing Standards


Changes to auditing standards ISA 315 and ISA 240 will impact on the audits of December 2022 year ends.

CPA Ireland’s audit programmes are being updated to reflect these changes and are expected to be available in the coming weeks.

Firms are advised to become familiar with the changes. Some guidance can be found below;

ISA 315


A New Approach to Risk Assessment, Accountancy Plus Article

First time Implementation Guide

ISA 240


IAASA video – consultation regarding changes