Audit exemption in Europe (including the Republic of Ireland)

Useful links

Audit exemption thresholds in Europe
Overview produced by Accountancy Europe with tables showing the thresholds applicable for small undertakings in Europe (including the UK). Updated in April 2021. Editions from 2020 and 2016 are also available. 

Republic of Ireland

Audit Exemption (Companies Registration Office)
Table from the Companies Registration Office which shows what exemptions are available for different company types. A separate page covers the Small Company Abridgment Exemption and a sample Audit Exemption Statement has been offered for those companies claiming both audit exemption and the small company (abridgement) exemption.

Audit Exemption (Chartered Accountants Ireland)
Summary of the audit exemption thresholds and regulations in Ireland from Chartered Accountants Ireland.

Companies Act 2014: Audit Exemption (Chartered Accountants Ireland)
Technical Release 06/15 provides guidance on the impact of Companies Act 2014 on the audit exemption regime. A short summary of the changes is followed by a series of FAQs.

The Companies Act: Filing thresholds and audit exemptions
Factsheet by Jillian O'Sullivan of Grant Thornton Ireland which looks at the changes to the audit exemption thresholds under the Companies Act 2014 and the widening of the exemption to cover companies that had previously been unable to take advantage of this. Published in April 2015.

Online articles

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Articles and books in the Library collection

• View a list of articles and books in our collection on audit exemption in Ireland

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