[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-159680-105":59,"doc-detail-159680-en":131},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":124,"head_meta":126,"extra_data":128,"updated_unix":130},105,"en","in-practice-news-2018-profile-of-the-profession","In Practice News - 2018 Profile of the Profession","","IAASA publishes its 2018 Profile of the Profession, giving an overview of prescribed accountancy bodies (PABs) and recognised accountancy bodies (RABs). The profile explains membership and student population sizes, geographic distribution, and the scale of regulatory and monitoring activities. It reports resident figures in Ireland at 31 December 2018 for PAB members, students, approved audit firms, and registered statutory auditors, and compares changes versus 2017. The document also covers practising certificate holders, audit-firm and auditor trends over five years, and regulatory activities such as investigations, discipline, and quality assurance.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/in-practice-news-2018-profile-of-the-profession/159680/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/in-practice-news-2018-profile-of-the-profession/159680.png","ImageObject",300,407,{"name":92,"@type":93},"Quinn","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-29","2026-08-29",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",18,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What does IAASA’s 2018 Profile of the Profession cover?","Question",{"text":113,"@type":114},"It covers prescribed accountancy bodies’ membership and student numbers, the scale of their regulatory and monitoring activities, and recognised accountancy bodies’ auditor population plus related audit quality and CPD monitoring activities.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"What key figures are reported for Ireland at 31 December 2018?",{"text":118,"@type":114},"The profile reports PAB members, PAB student membership, approved/registered audit firms, and individual statutory auditors resident in Ireland, along with year-on-year changes versus 2017.",{"name":120,"@type":111,"acceptedAnswer":121},"How does the document describe trends in audit firms and statutory auditors?",{"text":122,"@type":114},"It reports declines in the number of statutory audit firms worldwide over the past five years and documents year-on-year declines for firms and auditors located in Ireland, including variation across RABs.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},159680,1788021081,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":8,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":130,"read_time":81,"preview_page_count":4},962075114765,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","28  \nIn Practice News  \n2018 Profile of the Profession  \nThe Irish Auditing and Accounting Supervisory Authority (IAASA) has published its annual Profile of the Profession for 2018, which provides readers with an insight into:  \n• the Prescribed Accountancy Bodies’(‘PABs’) membership, student numbers, and public practice profiles;  \n• the nature and scale of the PABs’regulatory and monitoring activities; and  \n• the Recognised Accountancy Bodies’(‘RABs’) auditor population and related audit quality and continuing professional development (‘CPD’) monitoring activities.  \nIAASA’s role in relation to the accountancy bodies includes supervising the manner in which the PABs regulate their members. It also extends to oversight of the RABs’performance of the regulatory functions assigned to them under legislation in respect of statutory auditors including approval and registration, continuing education, quality assurance and investigation and discipline.  \nAt 31 December 2018:  \n• there were 38,530 PAB members resident in Ireland, a slight increase of 1.4% from 2017;  \n• the PABs’ aggregate student membership resident in Ireland was 16,462, a minor increase on the previous year (2017: 16,425);  \n• the number of audit firms approved/ registered to audit in Ireland was  \n4,568 (2017: 4,745) with 1,260 of those located in Ireland (2017: 1,291); and  \n• individual statutory auditors approved/ registered to audit in Ireland was  \n10,000 (2017: 9,566) with 1,956 of these individuals located in Ireland (2017: 1,973) .  \nPrescribed Accountancy Body Membership  \nThere has been a 3% increase in PAB worldwide membership in the year, although the geographical split by location remains largely unchanged.  \nOf the PABs, ACCA continues to have the largest membership worldwide, representing almost 39% . In Ireland, ICAI continue to have the highest membership with almost 48% of members.  \nAs in prior years, four PABs accounted for almost 98% of PAB members located in Ireland:  \n• ICAI (48%);  \n• ACCA (29%);  \n• CIMA (11%); and  \n• CPA (10%) .  \nThe majority gender profile of members in Ireland is male, in contrast to the student profile, where the majority gender profile is female. However CPA continues to be the only RAB with a majority female membership at 51% .  \nPrescribed Accountancy Body Student Population  \nTotal students in Ireland represent 2.7% of PABs’ worldwide students in 2018 and over 66% of students continue tobe located outside the EU. There has been a minor increase of 1. 5% in PAB student numbers worldwide in the year, with the geographical split by location remaining largely unchanged. ACCA continues to have the most students worldwide, and the most students in Ireland.  \nAs in prior years, four PABs accounted for almost all of Irish students:  \n• ACCA (50%);  \n• ICAI (34%);  \n• CIMA (10%); and  \n• CPA (5%) .  \nPrescribed Accountancy Body Members Holding Practicing Certificates  \nPAB members worldwide authorised to practise in Ireland has decreased marginally by 1. 2% from 2017; those located in Ireland has also decreased marginally by 0. 9% from 2017.  \nAs in prior years, the vast majority (97%) of those authorised to practise in Ireland and located in Ireland are members of:  \n• ICAI (53%),  \n• ACCA (23%), and  \n• CPA (21%)  \nThe majority (72%) of worldwide PAB members holding practising certificates are members of ICAEW.  \nStatutory Audit Firms and Statutory Auditors  \nOver the past 5 years statutory audit firms and statutory auditors, approved by the RABs to perform statutory auditsin Ireland, located worldwide and in Ireland, are detailed below.  \nThe number of statutory audit firms worldwide has declined by 17% . Individually, the degree of decline varies:  \n• ACCA (􀂶13%);  \n• ICAEW (􀂶18%);  \n• ICAI (􀂶16%);  \n• ICAS (􀂶17%); and  \n• CPA (􀂶0 . 3%)  \nYear on year, ICAEW account for the largest proportion of approved statutory audit firms and statutory auditors located worldwide, whilst ICAI account for the largest proportion lo","cbCait0rUT6Z31wM","https://ap.wps.com/l/cbCait0rUT6Z31wM","pdf",38100,"English","# Overview of IAASA’s 2018 Profile of the Profession\n## Prescribed and recognised accountancy bodies\n## Membership and student population\n## Practising certificates in Ireland\n## Statutory audit firms and statutory auditors\n## Investigation, discipline, and quality assurance activities","[{\"question\":\"What does IAASA’s 2018 Profile of the Profession cover?\",\"answer\":\"It covers prescribed accountancy bodies’ membership and student numbers, the scale of their regulatory and monitoring activities, and recognised accountancy bodies’ auditor population plus related audit quality and CPD monitoring activities.\"},{\"question\":\"What key figures are reported for Ireland at 31 December 2018?\",\"answer\":\"The profile reports PAB members, PAB student membership, approved/registered audit firms, and individual statutory auditors resident in Ireland, along with year-on-year changes versus 2017.\"},{\"question\":\"How does the document describe trends in audit firms and statutory auditors?\",\"answer\":\"It reports declines in the number of statutory audit firms worldwide over the past five years and documents year-on-year declines for firms and auditors located in Ireland, including variation across RABs.\"}]","In Practice News - 2018 Profile of the Profession | PDF"]