Where the engagement is not a statutory audit there are a number of sources of guidance for accountants.
Guidance issued by the Institute and CCABI
This guidance may relate to specific regulatory reporting agreed with third parties or may be more general advice and guidance.
Assurance Standards issued by IAASB
The IAASB have issued assurance standards on a number of topics and while these are not mandatory in Ireland accountants may find them useful for certain engagements and our IAASB Assurance tab directs readers to a number of useful documents.