Public consultation on Member State option to introduce Independent Assurance Services Provider (IASP)

The Department of Enterprise, Trade and Employment is seeking the views of stakeholders and interested parties on the Member State option to introduce Independent Assurance Services Providers pursuant to Directive 2022/2464/EU as regards Corporate Sustainability Reporting Directive (CSRD).

Work is underway to ensure that mandatory requirements of the CSRD will be transposed into national law by the deadline of 6 July 2024. Separately, the department is reviewing the Member State option to recognise, accredit, regulate and monitor independent assurance services providers (‘IASPs’). The department welcomes your views on whether Ireland should adopt this option in the future.

Further information on the Member State option is available in the consultation document.

Views from stakeholders and interested parties are requested no later than 5pm on Friday, 19 July 2024. Submissions should be marked ‘response to public consultation on option to adopt Independent Assurance Services Provider’ and should be emailed to CSRD@enterprise.gov.ie