Statutory and external audit services

Moore Ireland provides statutory and external audit services to corporates, regulated entities and charities across Ireland. We support organisations in meeting their legal audit requirements while providing independent assurance over financial statements.

Our audit work is structured, proportionate and aligned with Irish regulation and international auditing standards, with a focus on clear communication and practical insight.

Who we act for

Corporate businesses

From multinational groups to SMEs and owner‑managed companies, we deliver statutory audits that reflect the scale, complexity and reporting requirements of each business.

Regulated entities

We act for a range of regulated bodies, including credit unions, insurance brokers, solicitors and other regulated organisations, with a strong understanding of regulatory reporting and compliance expectations.

Charities and not‑for‑profits

We provide statutory audit services to charities and not‑for‑profit organisations, supporting transparency, compliance and effective governance.

Our audit approach

Understanding your organisation

We begin by gaining an understanding of your organisation, its activities, governance structure and regulatory environment. This allows us to focus the audit on the areas of greatest relevance and risk.

Delivering the audit

Our audit work includes examining accounting records and supporting documentation, assessing controls where relevant and maintaining ongoing dialogue with management throughout the process.

Clear reporting and communication

We communicate findings clearly and on a timely basis, culminating in the statutory audit report issued in accordance with legal and professional requirements.

Audit requirements and exemption support

Assessing whether an audit is required

We support clients in assessing whether a statutory audit is required, taking account of legal form, size, activities and regulatory obligations under Irish company law.

Audit exemption considerations

Where audit exemption may apply, we advise on the conditions involved and the implications of claiming exemption, including ongoing compliance and reporting responsibilities.

Advising directors and trustees

We advise directors and trustees on their ongoing statutory responsibilities, whether an audit is required or an exemption is claimed.

What clients can expect from our audits

We deliver statutory audits that are well planned, proportionate and aligned with legal and professional requirements. Our focus is on providing independent assurance while maintaining an efficient and transparent audit process.

Independent assurance over financial statements
Audit plans aligned with sector, size and complexity
Clear communication with directors, trustees and boards
Findings presented clearly and constructively

Group, cross‑border and regulated audits

We act for organisations operating as part of wider group structures, including Irish subsidiaries of international groups. We also have experience providing statutory audits for regulated entities, with an understanding of governance, compliance and regulatory oversight requirements. Our audit approach is adapted to reflect the regulatory environment that applies to each organisation.