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Confirmation of ICAS’ de-recognition of its regulatory status in the Republic of Ireland

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By Robert Mudge, Interim Executive Director of Regulation

22 December 2021

Main points

  • Earlier in the year, ICAS applied to IAASA for de-recognition of our authorisation as a RAB and a PAB in the Republic of Ireland.
  • IAASA has now confirmed that ICAS’ recognition will end with effect from 22 December 2021.
  • This article provides more information for interested parties.

We published an article earlier in the year explaining that ICAS had applied to the Irish Auditing and Accounting Supervisory Body (IAASA) for de-recognition of our authorisation as a Recognised Accountancy Body (RAB) and a Prescribed Accountancy Body (PAB) in the Republic of Ireland.

IAASA has now confirmed that it has granted our application, with ICAS’ recognition as a PAB and a RAB coming to an end on 22 December 2021.

Whilst ICAS has already engaged with the small number of our Members and firms who may be impacted by this development, the following is a reminder of the key changes for Members and firms in respect of engagements in the Republic of Ireland:

  • ICAS can no longer authorise firms and Members to undertake statutory audit work in the country.
  • Non-audit principals of firms that are authorised by other bodies for statutory audit work in the country should by now have become reciprocal members of another RAB.
  • Students who receive the CA qualification after 22 December 2021 will not have their audit qualification recognised in the country and will need to take additional steps – possibly in conjunction with a third party – to achieve that qualification.
  • ICAS is no longer able to act as the anti-money laundering supervisory body for firms in the country.
  • Insolvency practitioners undertaking personal and corporate insolvency work in the country may need to be authorised by a body other than ICAS for some appointments.

As previously confirmed, the changes apply to the Republic of Ireland only and do not otherwise affect Members and firms in Northern Ireland. There is no impact on Members in practice who provide accountancy and related services in the Republic of Ireland which are not listed above.


If you have not been contacted directly by ICAS, but believe that you may be impacted by the revocation of our RAB and PAB statuses, please contact Robert Mudge, Interim Executive Director of Regulation at ICAS as soon as possible.

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