Annual Return


All CPA Practising and Auditing Certificates are renewed annually. You will need to make the relevant returns to ensure renewal of these certificates. Investment business authorisation must also be renewed.

 

Note:

  • All CPA Practising and Auditing Certificates expire on the 31st March each year.
  • The Returns you will need to make depend on your status.
  • The status of affiliated partners and Responsible Individuals also expires at this time.
  • Audit and non audit firm registration also expire.
  • All Authorisations must be renewed online.

Practising Members must ensure that all their returns are complete by the end of February of each year. Failure to do so may result in the expiration of your certificates.

If your firm is regulated by CPA you will also need to make an annual return for your firm.

Please see guidance on this return.
 
Please note that the Annual Renewal for Investment Intermediaries is a separate on-line return.

Important to note: To facilitate completeness of your annual return you must ensure that  all outstanding balances to the Institute have been discharged 
 

The Return You Will Need to Make Depends on Your Status as Follows:

Sole Practitioner:

You will need to complete the following six steps: 

  1. Update your CPA profile (home address, work address, email addresses, telephone numbers etc.)
  2. Submit your CPD Return for the previous year (a minimum of 30 hours are required 15 structured and 15 unstructured hours). For details of your CPD requirement please see CPD for Practitioners
  3. Pay your membership subscription       
  4. Make a Fit and Proper Declaration.
  5. Renew your Firms non-audit registration or Auditing Certificate – upon completion of this process you will be emailed a pdf document which you will need to get signed and stamped by your insurer as normal. This stamped form should then be returned to CPA Ireland prior to the deadline date.
  6. Go to “Manage Order” and pay all remaining subscriptions e.g. quality assurance subscription, auditing certificate fee etc.


(Audit) Compliance Principal of CPA Regulated Partnership/Corporate Entity

The Annual Return is submitted by the compliance principal once all other partner/director returns are completed *

Please note that all other partners may charge their annual subscription to the firm and discharged in full upon completion of the annual return by the Compliance Principle.
Affiliated Partners – audit and non audit  must also update their profile, make a fit and proper declaration and discharge subscriptions – may opt to charge to firm.

You will need to complete the following six steps:
  1. Update your CPA profile (home address, work address, email addresses, telephone numbers etc.)
  2. Submit your CPD Return for the previous year (a minimum of 30 hours are required 15 structured and 15 unstructured hours).
  3. Pay your membership subscription       
  4. Make a Fit and Proper Declaration.
  5. Renew your Firms non audit registration or Auditing Certificate* – upon completion of this process you will be emailed a pdf document which you will need to get signed and stamped by your insurer as normal. This stamped form should then be returned to CPA Ireland prior to the deadline date.
  6. Go to “Manage Order” and pay all remaining subscriptions e.g. any unpaid subs of partners, quality assurance subscription, auditing certificate fee etc. 


Partners/Directors Who Are Not the Compliance Principal or Who Are a Partner/Director in a Non-CPA Firm

You will need to complete the following steps:
  1. Update your CPA profile (home address, work address, email addresses, telephone numbers etc.)
  2. Submit your CPD Return for the previous year (a minimum of 15 hours are required for both structured and unstructured hours)
  3. Pay your membership subscription
  4. Make a Fit and Proper Declaration
​The returns you will need to make depends on your status:
 

*Annual Return for Your Firm

An annual return of fee income and client numbers must be submitted on-line. Care should be exercised when entering client numbers and details. For example for an audit firm, the number of audit clients entered across the various categories should reflect the numbers of audit reports issued in a given year.​

 

Statutory Auditors - CPD

** Statutory auditors are required to maintain competence through undertaking continuing education in order to maintain his or her theoretical knowledge, professional skills and values, including, in particular, in relation to auditing, at a sufficiently high level (Section 1489 Companies Act 2014.)

International Education Standard (IES) 8, Professional Competence for Engagement Partners Responsible for Audits of Financial Statements (revised) must also be considered when planning your CPD. The learning outcomes to be achieved include, but are not limited to, learning outcomes in the areas of technical competence, professional skills, and professional values, ethics and attitudes. As the career of an Engagement Partner progresses, practical experience also becomes increasingly important in maintaining and further developing the necessary depth & breadth of professional competence.
 

Data Protection:

CPA Ireland will use and retain the information provided during the annual renewal process together with any other information otherwise furnished by you for the purposes of the performance of CPA Ireland of its regulatory, supervisory and statutory functions. Information furnished may be shared with third parties such as the CRO, IAASA, Central Bank and ICCL.

Individuals have the right to request a copy of any "personal data" held by CPA Ireland about them and to have inaccuracies in that information corrected.