Statutory Auditor CPD Requirements in Ireland: What IAASA Says

If you are a statutory auditor in Ireland, or you manage one, the first question is usually "how many CPD hours do I need?" The short answer from the regulator is that IAASA's guidelines do not set a minimum number of hours. They set outcomes and process instead, and the individual accountancy bodies then apply them. This guide explains what the statutory auditor CPD requirements in Ireland look like on the official pages we read, and where you still need to check your own body's rules. For the wider picture of CPD for finance teams, see our guide to CPD training for Dublin finance professionals.

Who regulates statutory auditor CPD in Ireland

According to IAASA's FAQ page, only recognised accountancy bodies (RABs) may train, authorise and regulate their members to act as statutory auditors in Ireland, and IAASA oversees how those bodies perform their functions. The same page says the Companies Registration Office keeps the register of persons entitled to act as auditors. In practice this means two layers: IAASA sets expectations for the RABs, and your RAB sets and checks the detail for you.

IAASA's FAQ page lists ACCA and Chartered Accountants Ireland as the current RABs. IAASA's February 2021 CPD guidelines, by contrast, named five bodies (ACCA, CPA Ireland, ICAEW, ICAI and ICAS). Chartered Accountants Ireland's amalgamation page says the amalgamation with CPA Ireland came into effect on 1 September 2024. Because the list of bodies can change, check IAASA's current list before relying on any older document.

What IAASA's CPD guidelines say

The key document is IAASA's Guidelines for the RABs on the regulation, monitoring and enforcement of continuing education for statutory auditors (February 2021). It states that maintaining professional competence is a career-long obligation and a legal requirement for statutory auditors. The guidelines apply to the RABs and, through them, to statutory auditors. Chartered Accountants Ireland's page on CPD for responsible individuals says the guidelines took effect on 1 January 2022.

The guidelines expect each auditor to:

• Plan: reflect on the knowledge and skills the role needs, identify learning needs and plan activities to meet them.
• Complete: undertake sufficient, relevant and appropriate CPD each year.
• Evaluate: review regularly how effective the CPD has been and revise the approach if needed.
• Cover specific subjects: keep knowledge current in the Irish auditing framework, the financial reporting standards used in Ireland, and Irish and EU legislation on financial statements and statutory audit.
• Achieve learning outcomes: the guidelines refer to the learning outcomes in Table A of International Education Standard 8 across professional knowledge, skills and values.
• Keep records: written records of planning, completion and evaluation, with evidence that the activities took place. The guidelines leave the retention period to each RAB.
• File an annual return: including a declaration of compliance.

The guidelines also say that auditors who work part-time, have few clients or are on a career break must still comply while they remain on the public register.

What the guidelines do not say

This is the point that surprises many readers. The February 2021 document sets no minimum number of CPD hours. It does not require a fixed amount of verifiable or structured CPD either; structured workplace training appears only as one example of a qualifying activity. Other examples listed include accredited qualifications, courses and webinars from professional bodies, writing publications, teaching relevant subjects, committee work with RABs and discussing complex audit matters with colleagues or regulators.

That does not mean "anything goes". The test is whether the CPD is sufficient, relevant and appropriate for your role and clients, and whether you can show it. Hours figures, where they exist, come from your RAB. Do not assume a figure from one body applies to another.

How the RABs check compliance

The guidelines tell RABs to review each statutory auditor's CPD records at least once every six years, or sooner where there are risk indicators. Reviewers assess planning, relevance and learning outcomes, and give the results to the auditor in writing. RABs are also expected to promote CPD, tell auditors about the condition and the monitoring arrangements, and operate timely and proportionate enforcement. Minor or temporary non-compliance should be dealt with by prompt corrective action, while behaviours such as failing to file an annual return in reasonable time, failing to co-operate with monitoring or filing a false return are expected to lead to regulatory measures or, in some cases, disciplinary action.

The guidelines add that IAASA may take regulatory action in respect of a failure to comply with the guidelines, and that nothing in them constrains IAASA from acting in respect of the conduct of a statutory auditor, firm or RAB.

How individual bodies apply the rules

Chartered Accountants Ireland

Its page for responsible individuals (RIs) says the IAASA CPD guidelines apply to all statutory auditors (RIs) in Ireland and are now reflected in the Institute's Audit Regulations and Guidance, Ireland (effective 6 April 2022). The IAASA guidelines themselves require an annual CPD return including a declaration of compliance. The page does not state hours. For the Institute's general CPD approach, see our guide to Chartered Accountants Ireland CPD requirements.

ACCA

ACCA's guidance and checklist for audit engagement partners (the document is dated May 2026) applies to RIs in the UK and Ireland and to engagement partners, even if you are not currently acting as one. It sets no minimum hours. Instead it asks you to record verifiable and non-verifiable audit CPD and justify why the amount is sufficient for your role and client sectors. It lists 27 learning outcomes (15 technical, 7 professional skills and 5 professional values, ethics and attitudes), asks you to record when you selected each focus area, and says Irish statutory auditors must also complete annual CPD in the Irish framework, Irish financial reporting standards and Irish and EU legislation. The checklist may be requested for a CPD review. Our guide to ACCA CPD requirements in Ireland covers the wider member rules.

CPA Ireland legacy pages

CPA Ireland's statutory auditor CPD page, which we read online, describes a three-year cycle with a mix of structured and unstructured hours and a core-area requirement from 1 January 2023. CPA Ireland's own amalgamation page says that from 1 January 2025 its members' CPD requirements are those of Chartered Accountants Ireland. Treat the older CPA figures as historical and confirm the current rules with the Institute.

A practical approach for audit teams

Our suggestions, not legal requirements:

• Start each year with a short written plan that names the Irish-specific topics (framework, reporting standards, legislation) and the audit areas relevant to your client mix.
• Keep one record per activity: what, when, why, what you learned and how you applied it. This matches the structure ACCA asks for and suits any RAB.
• Keep evidence such as attendance confirmations and certificates alongside the record, and hold records at least as long as your RAB requires.
• Do a mid-year and year-end review. It makes the annual declaration easier and shows evaluation, which the guidelines expect.
• For firms in Dublin with several RIs, nominate someone to track each RI's plan and deadlines so a missed return does not become an enforcement issue.

Learnsignal's offices are off Baggot Street in Dublin, and we offer in-person training from there. For current details, see our CPD pages.

Frequently asked questions

Is there a minimum number of CPD hours for statutory auditors in Ireland?

IAASA's February 2021 guidelines do not set one. Any hours figure comes from your own recognised accountancy body, and ACCA's engagement partner guidance, for example, also sets no minimum.

Which subjects must statutory auditors cover?

The guidelines say auditors must keep up to date with the Irish auditing framework, the financial reporting standards used in Ireland, and Irish and EU legislation on financial statements and statutory audit, and achieve the learning outcomes in Table A of IES 8.

How often are CPD records reviewed?

The guidelines tell RABs to review each auditor's records at least once every six years, or sooner where risk indicators exist, and to require an annual CPD return that includes a declaration of compliance.

Do part-time auditors have to complete CPD?

Yes. The guidelines say part-time, reduced-client and career-break auditors must still comply while they are on the public register.

Where do I check the current rules?

Start with IAASA's website and your own RAB's pages. These documents are updated from time to time, and several pages we read were undated.

Check your body's current wording before you finalise your plan, and keep your records up to date throughout the year.