This guidance was issued by the Consultative Committee of Accounting Bodies Ireland (CCAB-I) an industry wide entity that was dissolved on 31 December 2025. This guidance is presented as originally published or as of the date of any update noted on the guidance and reflects the position as at the date indicated on each individual document. Users should be aware that this material may not reflect current regulatory, legislative, professional or other developments.
Certain CCAB-I guidance documents may continue to be made available even after they have been superseded or are no longer current, as they may retain relevance for historical assignments or reference purposes.