IAASA’s statutory role includes examining whether the annual and half-yearly financial reports (collectively referred to as ‘periodic financial reports’) of certain entities whose securities have been admitted to trading on a regulated market, situated, or operating within the EU (‘issuers’) have been drawn up in accordance with the requirements of the relevant reporting framework as laid down by the Transparency (Directive 2004/109/EC) Regulations, 2007.
IAASA anticipates a requirement to supplement its internal professional resources from time to time by engaging the services of suitably qualified and experienced providers of statutory financial reporting expertise. Accordingly, IAASA is seeking to appoint an individual or firm to provide financial statement review services for a period of three years, and an alternate provider to be used only in the event that the preferred service provider cannot act due to, for example, unavailability or independence issues.
Further details are available here.