Accounting Technicians Ireland

Accounting Technicians Ireland (ATI) does not have responsibility for establishing or operating a quality assurance (QA) review system for statutory audits in Ireland. ATI provides technician-level accounting qualifications and does not authorize or regulate statutory auditors or audit firms.

The Companies Act 2014, as amended, and the European Union (Statutory Audits) Regulations 2016 establish the jurisdiction-level QA review framework. The Irish Auditing and Accounting Supervisory Authority (IAASA) directly inspects statutory auditors and audit firms that audit public interest entities and oversees the recognised accountancy bodies responsible for quality assurance of non-public interest entity audit and assurance work.

ATI supports the broader quality of accounting services through education, training, and professional development for accounting technicians. Its qualification and student resources promote technical competence, ethical conduct, and good practice relevant to accounting, bookkeeping, taxation, and financial reporting roles.

Given ATI’s mandate and membership composition, ATI continues to demonstrate sustained fulfillment of the relevant SMO 1 requirements by using its best endeavors to support high-quality accounting practice while the statutory audit QA framework is operated by IAASA and the recognised accountancy bodies.

ATI is encouraged to continue promoting awareness of quality management and assurance developments relevant to members who work in or support audit and accountancy practices.

Current Status: Sustain

Accounting Technicians Ireland (ATI) is responsible for establishing and delivering the education framework for its accounting technician qualifications. ATI provides structured education, examinations, and practical pathways designed to prepare students for accounting and finance roles across practice, industry, financial services, and the public sector.

ATI offers technician-level routes including its Diploma for Accounting Technicians and the Accounting Technician Apprenticeship, a two-year work-based education and training programme leading to a Quality and Qualifications Ireland Level 6 Advanced Certificate in Accounting. ATI also provides apprenticeship pathways in Northern Ireland, including a Higher Level Apprenticeship leading to a Level 5 Council for the Curriculum, Examinations and Assessment Diploma for Accounting Technicians.

ATI supports ongoing professional competence through mandatory continuing professional development for members. ATI provides members and fellows with more than 30 hours of CPD annually, with participation mandatory for members after their first full year of membership.

ATI also maintains progression pathways with professional accountancy organizations, including Chartered Accountants Ireland, which recognizes ATI graduates through a dedicated entry route to the chartered accountancy qualification.

Through its structured qualification framework, apprenticeship routes, mandatory CPD programme, and progression pathways, ATI continues to demonstrate sustained fulfillment of the relevant SMO 2 requirements for its mandate as an accounting technician body.

ATI is encouraged to continue documenting how its qualification, practical experience, assessment, and CPD requirements align with the relevant elements of the International Education Standards for technician-level accountancy education.

Current Status: Sustain

Accounting Technicians Ireland (ATI) does not have responsibility for the adoption or implementation of auditing and assurance standards in Ireland. ATI provides technician-level accounting qualifications and does not authorize or regulate statutory auditors or audit firms.

The Irish Auditing and Accounting Supervisory Authority (IAASA) is responsible for adopting auditing standards for use in Ireland. Statutory audits are conducted in accordance with International Standards on Auditing (Ireland), which are adopted by IAASA under license from the Financial Reporting Council in the United Kingdom.

ATI supports awareness of auditing and assurance concepts through its qualification framework and professional learning resources. Its technician-level syllabus includes accounting, financial reporting, taxation, law, and business management topics relevant to members who support accounting and finance functions, including in firms that provide audit and assurance services.

Given its mandate and membership composition, ATI continues to demonstrate sustained fulfillment of the relevant SMO 3 requirements by using its best endeavors to promote awareness of professional standards while the adoption and implementation of auditing standards remain the responsibility of IAASA and the statutory audit profession.

ATI is encouraged to continue monitoring developments in auditing and assurance standards and to include relevant awareness-raising content in education and professional development resources for members working in or supporting audit practices.

Current Status: Sustain

Accounting Technicians Ireland (ATI) establishes ethical requirements for its members and students as part of its professional framework for accounting technicians. ATI promotes ethical conduct through its education, training, member resources, and continuing professional development requirements.

ATI’s public guidance on ethics highlights the importance of integrity, objectivity, confidentiality, professional competence, and professional behavior in accounting roles. ATI also incorporates conduct expectations into its student framework, including respect, responsibility, and academic integrity, with breaches subject to disciplinary procedures.

Recent developments include ATI’s continuing professional development requirements, which require members to complete 15 hours of CPD annually, including at least one hour focused on ethics. This supports ongoing awareness and application of ethical principles among members.

Through its ethical guidance, student conduct requirements, mandatory ethics-focused CPD, and professional learning resources, ATI continues to demonstrate sustained fulfillment of the relevant SMO 4 requirements within its mandate as an accounting technician body.

ATI is encouraged to continue reviewing its ethical requirements against developments in the International Code of Ethics for Professional Accountants and to provide practical ethics guidance tailored to accounting technicians.

Current Status: Sustain

The Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation is responsible for establishing public sector accounting policy in Ireland. The Government is progressing the implementation of an accrual accounting framework based on International Public Sector Accounting Standards through the development of Central Government Accounting Standards.

Accounting Technicians Ireland (ATI) does not have responsibility for the adoption of public sector accounting standards. However, ATI supports members working in the public sector through its qualification programmes, continuing professional development activities, and technical learning resources. ATI members are employed across central and local government, education, healthcare, and other public sector entities and are therefore affected by developments in public sector financial management and reporting.

ATI's education and professional development programmes include accounting, financial reporting, governance, and public sector-related competencies that help members understand changes in public sector financial reporting frameworks. Through its continuing professional development programme and member communications, ATI promotes awareness of developments affecting accounting technicians working in the public sector.

Through these activities, ATI continues to demonstrate sustained fulfillment of the relevant SMO 5 requirements by using its best endeavors to promote awareness of public sector financial reporting developments among its members.

ATI is encouraged to continue monitoring Ireland’s transition toward IPSAS-based Central Government Accounting Standards and to provide targeted guidance and professional development opportunities for members working in the public sector.

Current Status: Sustain

Accounting Technicians Ireland (ATI) maintains an investigation and discipline (I&D) framework for its members and students designed to uphold professional standards and protect the public interest. ATI's disciplinary arrangements are established through its Articles of Association, Bye-Laws, Membership Regulations, and Student Regulations.

ATI operates procedures for receiving, assessing, and investigating complaints relating to the conduct of members and students. Where appropriate, matters may be referred to disciplinary proceedings and sanctions may be imposed in accordance with ATI's regulations. ATI publishes information on its complaints and disciplinary processes and provides guidance on expected standards of professional conduct.

ATI's disciplinary framework is supported by its Code of Ethics, Student Code of Conduct, and continuing professional development requirements, including mandatory ethics-related learning. These mechanisms help promote awareness of professional responsibilities and support compliance with ATI's professional standards.

Through its established complaints and disciplinary procedures, ethical framework, and member guidance, ATI continues to demonstrate sustained fulfillment of the relevant SMO 6 requirements within its mandate as an accounting technician body.

ATI is encouraged to continue reviewing its disciplinary procedures against evolving international good practices and to maintain transparency regarding disciplinary processes and outcomes.

Current Status: Sustain

Accounting Technicians Ireland (ATI) does not have responsibility for the adoption of accounting standards in Ireland. As a member of the European Union (EU), Ireland requires companies whose securities are admitted to trading on an EU regulated market to prepare consolidated financial statements in accordance with International Financial Reporting Standards (IFRS) Accounting Standards as adopted by the EU. Other entities may apply financial reporting frameworks permitted under Irish law, including Financial Reporting Standard 102.

ATI supports awareness and understanding of financial reporting requirements through its education programmes, professional development activities, and member resources. Its 2025/2026 syllabus includes financial accounting, preparation of financial statements for specified reporting entities, and accounting and financial reporting concepts relevant to accounting technicians working in practice, business, and the public sector.

ATI also supports members through continuing professional development and learning resources that help accounting technicians maintain competence in areas such as bookkeeping, accounts preparation, taxation, payroll, and financial reporting. Through these activities, ATI promotes understanding of financial reporting standards and good accounting practices within its mandate.

ATI continues to demonstrate sustained fulfillment of the relevant SMO 7 requirements by using its best endeavors to support awareness and implementation of financial reporting requirements among accounting technicians.

ATI is encouraged to continue monitoring developments in IFRS Accounting Standards, Financial Reporting Standard 102, and sustainability reporting requirements, and to provide practical learning resources for members whose work supports financial reporting processes.

Current Status: Sustain