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Chartered Accountants Ireland

October 21, 2023

Chartered Accountants Ireland was established by Royal Charter on 14 May 1888,[4] and is Ireland's largest accountancy body. According to its website, it represents over 30,000 members globally.[1][5]

Chartered Accountants Ireland
AbbreviationChartered Accountants Ireland
Formation26 May 1888; 135 years ago (1888-05-26)
TypeChartered body
HeadquartersDublin
Membership
30,000[1]
President
Paul Henry[2]
Chief Executive
Barry Dempsey[3]
Websitecharteredaccountants.ie
Chartered Accountants House, Pearse Street

Chartered Accountants Ireland is part of the Consultative Committee of Accountancy Bodies and members are authorised to conduct audit, insolvency and investment business work. It is one of Ireland's six Recognised Accounting Bodies, regulated by the Irish Auditing and Accounting Supervisory Authority (IAASA).

Chartered Accountants Ireland is a founding member of the chartered accountants body, Chartered Accountants Worldwide.[6]

History Edit

Chartered Accountants Ireland was established under a royal charter in 1888. This original body was name the 'Institute of Chartered Accountants in Ireland'.[7] The body has been a member of the International Federation of Accountants since 1977.[8]

Organisation Edit

The council is the highest governance organ of the institute. It determines strategy and policy, and consists of 23 members.[9] The bye-laws provide for a geographical spread of council members between the Republic of Ireland, Northern Ireland and Great Britain and for a balance between members in practice and members in business.[10]

Chartered Accountants Ireland supports six district societies in Ireland (Ulster, Leinster, Cork, Mid-West, Western, North-West), one in London and one in Australia (Sydney) and one in the USA.[11]

Operation Edit

Commentary Edit

Representative of Chartered Accountants Ireland sometimes comment on matters such as foreign direct investment,[12] Corporate Social Responsibility,[13] insolvency,[14] taxation,[15][16] NAMA,[17] budget announcements,[18][19] and other matters.[20][21]

Enquiries Edit

In 2007 the Chartered Accountants Regulatory Board was established to develop Standards of Professional Conduct and to supervise the compliance of members, member firms, affiliates and students.[22][23] They initiated an investigation into the "circumstances around the issue of inappropriate directors' loans at Anglo Irish Bank" and into the performance of Ernst and Young.[24] In 2009, independent Senator Shane Ross said the Institute "ranks with the Central Bank of Ireland as the winner of the wooden spoon for watchdogs".[25] The first Chairman of the Regulatory Board, had companies he is a director of, fined a total of €3.35 million by the Central Bank of Ireland, for risk control and reporting failures.[26][27][28]

In 2009 Chartered Accountants House on Pearse St., was officially opened by President McAleese, with new resources for its members and conferencing facilities.[29]

An external inquiry team in February 2010 found that the Institute's complaints committee had a prima facie case to answer for the conduct of its proceedings and there were further apparent flaws in the accountancy body's disciplinary procedures.[30]

The Irish Times, the country's newspaper of record, in April 2010 raised questions about the role of Institute Members in relation to the crisis affecting the banking sector and an insurance company.[31] Within days, an opinion piece in the respected Sunday Business Post said "what a glorious contribution that body of super-chargers made to the collapse of business and of the entire financial system here and how they have got away with it".[32]

The Irish Auditing and Accounting Supervisory Authority (IAASA), the independent body entrusted with overseeing corporate governance in the accountancy profession, in November 2010, fined the Institute of Chartered Accountants €10,000. It described the Chartered Accountants Ireland's complaints committee's behaviour as a "substantive failure and not merely a technical" one.[33]

The next week in November 2010, it was announced that the policing of audits of publicly quoted companies is being taken out of the hands of professional accounting bodies and transferred to the state's auditing watchdog. The move of the role to an independent, state-run body is seen as a more stringent approach to enforcing audit standards. This follows on from an EU recommendation that member states needed to ‘‘up their game’’ in the monitoring of public interest bodies.[34]

The next month Irish accountancy firms and auditors who worked with the Irish banks during the previous three years were barred from doing key stress tests on behalf of the Central Bank of Ireland and the International Monetary Fund.

The Director of Corporate Enforcement, Paul Appleby, in February 2011 said, there were grounds for questioning "the consistency and quality of audit work within the profession". Mr Appleby also said auditors "report surprisingly few types of company law offences to us", with the so-called "big four" auditing firms reporting the least often to his office, at just 5pc of all reports. He had taken issue on "numerous occasions" with the quality of audit work and audit reports issued by accountants. "Occasionally, this has resulted in admissions of lapses, and where appropriate, in revised audit reports being issued." At the same time, the Revenue Commissioners said "that current audits said little about the business model of firms or their liquidity position".[35]

The state's auditing watchdog warned Irish listed companies that it wants to see better financial reporting in 2011, after stating that it has been "disappointed" by Irish plcs.[36]

A March 2011 report into the Irish banking collapse criticised the role of external auditors in failing to identify and warn of the risky lending practices being adopted by Irish banks.[37] It said auditors took a narrow interpretation of their job description and remained "silent" during the excesses of the boom. It found the external auditors of the main Irish banks consistently failed to report "excesses over prudential sector lending limits" to the Central Bank of Ireland.[38]

In July 2011, the Chartered Accountants Regulatory Board was fined a record €110,000 by IAASA, the third time the Institute was fined in the space of eight months. It called CARB's failure to comply its own procedures on five occasions as " serious" and found that the Chartered Accountants' Institute recklessly "communicated inaccurate and misleading information" to the complainant.[39]

A week after the Irish Government pumped €1 billion into Credit Unions in October 2011, the Central Bank issued a strong warning to auditors they do not sign off on any accounts unless proper provisions are made for bad debts.[40]

Later in the same month the Central Bank again put the work of Auditors under the microscope following their failure to spot systematic and large-scale abuse of client funds at an Investment Firm.[41]

In July 2012, the Institute was criticised when it was discovered that it charged Trainee Accountants in the Republic €600 more than those in Northern Ireland for doing exactly the same course.[42]

Following the publication of a report by the Financial Reporting Council in October 2012, the Irish Times in an acid commentary said it speaks " of a profession that lost its way and, rather than provide a check on rule-bending in financial services, became a willing and well-paid accomplice."[43]

In February 2013, Michel Barnier, the EU Commissioner for Internal Market and Services, questioned the conduct of the auditors of Irish banks which lead to the financial crash.[44]

The Central Bank of Ireland in January 2014 demanded better auditing standards from Institute members following the discovery of €235m black hole at Ireland's largest car insurer.[45]

The Chartered Accountants Regulatory Board spotted a pattern of repeat poor performances by some firms in their statutory audits of clients but refused to name those who had received consecutively poor marks for the performance of audits. From June 2016, responsibility for the inspection of public interest entity audits such as those of banks and building societies will be transferred away from the Institute.[46]

Education, careers and advocacy Edit

In 2009, Chartered Accountants Ireland introduced a new route to Chartered Accountancy. Called 'The Elevation Programme', it was renamed Chartered Business Route, Flexible Option, in 2014.[47] The Chartered Business Route seeks to provide students with the option to study and sit exams while they remain in employment. Students enrolling via this programme do not need to undertake a training contract with a local firm. The qualification received on completion is equal to those achieved via a training contract.[48]

In 2012, Chartered Accountants Ireland launched a Foreign Direct Investment (FDI) initiative to encourage members to promote Ireland as a location for FDI business.[49][50]

References Edit

  1. ^ a b "About Us". Chartered Accountants Ireland.
  2. ^ "About Us - President & Office Bearers". Chartered Accountants Ireland.
  3. ^ "About Us - Leadership team". Chartered Accountants Ireland.
  4. ^ The Accountant 3 October 1974
  5. ^ "Chartered Accountants Ireland Annual Report 2020" (PDF). Chartered Accountants Ireland. 31 December 2020. (PDF) from the original on 9 August 2021. Retrieved 9 August 2021.
  6. ^ "About CAW". 11 August 2016.
  7. ^ "About us". Chartered Accountants Ireland.
  8. ^ "Chartered Accountants Ireland". 4 May 2011.
  9. ^ "About Us - Council". Chartered Accountants Ireland. from the original on 15 January 2021. Retrieved 9 August 2021.
  10. ^ "About Us - Structures - Council". Chartered Accountants Ireland.
  11. ^ . Chartered Accountants Ireland. Archived from the original on 26 September 2009.
  12. ^ Belfast Telegraph supplement, 2 July 2012, p 6
  13. ^ Sunday Business Post, 15 July 2012, p23
  14. ^ Sunday Independent, 15 July 2012, page 24
  15. ^ Belfast Telegraph, 15 June 2012, p40
  16. ^ Sunday Independent Business, 30 September 2012, page 4
  17. ^ Sunday Business Post, 15 April 2012
  18. ^ Sunday Times, 28 October 2012
  19. ^ Irish News, 22 March 2012, p14
  20. ^ RTÉ Six One News, 29 February 2012
  21. ^ Sunday Independent Business, 5 August 2012, p2
  22. ^ LIFE Magazine (10 April 2007). "Watchdog set up to oversee auditors - Irish, Business". Independent.ie. Archived from the original on 2 August 2012. Retrieved 31 May 2012.
  23. ^ . Carb.ie. Archived from the original on 17 May 2012. Retrieved 31 May 2012.
  24. ^ "Fri, Dec 19, 2008 - Drumm resigns as chief executive of Anglo Irish". The Irish Times. 12 December 2008. Retrieved 31 May 2012.
  25. ^ LIFE Magazine (15 March 2009). "Never trust an institute - Shane Ross, Columnists". Independent.ie. Archived from the original on 6 September 2012. Retrieved 31 May 2012.
  26. ^ Fit Magazine (25 October 2009). "Ex-regulator red-faced as bank hit by €2.75m fine - Irish, Business". Independent.ie. Retrieved 31 May 2012.
  27. ^ (PDF). Archived from the original (PDF) on 21 July 2011. Retrieved 8 November 2010.
  28. ^ (PDF). Archived from the original (PDF) on 21 July 2011. Retrieved 8 November 2010.
  29. ^ "Speech by President Mary McAleese at official opening of Chartered Accountants House". Chartered Accountants Ireland. 8 December 2009.
  30. ^ City Guides (21 February 2010). "State watchdog suddenly widens probe into top accountancy body - Irish, Business". Independent.ie. Archived from the original on 13 September 2012. Retrieved 31 May 2012.
  31. ^ "Fri, Apr 09, 2010 - Do question marks hang over the heads of auditors?". The Irish Times. 4 April 2010. Retrieved 31 May 2012.
  32. ^ "The Sunday Business Post". Sbpost.ie. Retrieved 31 May 2012.
  33. ^ LIFE Magazine (7 November 2010). "Shane Ross: Accountants' body is fined €10k following complaint - Shane Ross, Columnists". Independent.ie. Archived from the original on 8 September 2012. Retrieved 31 May 2012.
  34. ^ "The Sunday Business Post". Sbpost.ie. Retrieved 31 May 2012.
  35. ^ Emmet Oliver (11 February 2011). . Independent.ie. Archived from the original on 26 October 2020. Retrieved 26 October 2020.
  36. ^ "The Sunday Business Post". Sbpost.ie. Retrieved 31 May 2012.
  37. ^ "Misjudging Risk: Causes of the Systemic Banking Crisis in Ireland - Nyberg Report". www.gov.ie.
  38. ^ "Tue, Apr 19, 2011 - Nyberg report criticises role of auditors". The Irish Times. 4 April 2011. Retrieved 31 May 2012.
  39. ^ City Guides (18 September 2011). "Shane Ross: Look out for our Greek pals - Shane Ross, Columnists". Independent.ie. Archived from the original on 18 February 2013. Retrieved 31 May 2012.
  40. ^ LIFE Magazine (13 October 2011). "New warning for credit unions on loans from the Central Bank - Irish, Business". Independent.ie. Archived from the original on 2 August 2012. Retrieved 31 May 2012.
  41. ^ . www.sbpost.ie. Archived from the original on 2 November 2011. Retrieved 13 January 2022.
  42. ^ "Accountants pay €600 more to do course here". Irish Independent. 4 December 2012. Archived from the original on 17 February 2013.
  43. ^ . The Irish Times. Archived from the original on 15 October 2012.
  44. ^ "Stephen Kinsella: Behaviour of our auditors during crash can't be ignored any longer". Irish Independent. 19 February 2013.
  45. ^ "Central Bank demands better auditing standards". 30 January 2014.
  46. ^ "Pattern of poor performance at some auditors". Sunday Independent. 17 January 2016.
  47. ^ . Chartered Accountants Ireland. Archived from the original on 14 July 2014.
  48. ^ "Flexible Route". www.charteredaccountants.ie.
  49. ^ Ulster Business, 31 August 2012, p.120
  50. ^ "FDI". Chartered Accountants Ireland.

External links Edit

  • Institute of Chartered Accountants in Ireland

53°20′39″N 6°14′54″W / 53.344198°N 6.248279°W / 53.344198; -6.248279

October 21, 2023
chartered, accountants, ireland, this, article, multiple, issues, please, help, improve, discuss, these, issues, talk, page, learn, when, remove, these, template, messages, major, contributor, this, article, appears, have, close, connection, with, subject, req. This article has multiple issues Please help improve it or discuss these issues on the talk page Learn how and when to remove these template messages A major contributor to this article appears to have a close connection with its subject It may require cleanup to comply with Wikipedia s content policies particularly neutral point of view Please discuss further on the talk page July 2014 Learn how and when to remove this template message This article relies excessively on references to primary sources Please improve this article by adding secondary or tertiary sources Find sources Chartered Accountants Ireland news newspapers books scholar JSTOR September 2021 Learn how and when to remove this template message Learn how and when to remove this template message Chartered Accountants Ireland was established by Royal Charter on 14 May 1888 4 and is Ireland s largest accountancy body According to its website it represents over 30 000 members globally 1 5 Chartered Accountants IrelandAbbreviationChartered Accountants IrelandFormation26 May 1888 135 years ago 1888 05 26 TypeChartered bodyHeadquartersDublinMembership30 000 1 PresidentPaul Henry 2 Chief ExecutiveBarry Dempsey 3 Websitecharteredaccountants ieChartered Accountants House Pearse StreetChartered Accountants Ireland is part of the Consultative Committee of Accountancy Bodies and members are authorised to conduct audit insolvency and investment business work It is one of Ireland s six Recognised Accounting Bodies regulated by the Irish Auditing and Accounting Supervisory Authority IAASA Chartered Accountants Ireland is a founding member of the chartered accountants body Chartered Accountants Worldwide 6 Contents 1 History 2 Organisation 3 Operation 3 1 Commentary 3 2 Enquiries 4 Education careers and advocacy 5 References 6 External linksHistory EditChartered Accountants Ireland was established under a royal charter in 1888 This original body was name the Institute of Chartered Accountants in Ireland 7 The body has been a member of the International Federation of Accountants since 1977 8 Organisation EditThe council is the highest governance organ of the institute It determines strategy and policy and consists of 23 members 9 The bye laws provide for a geographical spread of council members between the Republic of Ireland Northern Ireland and Great Britain and for a balance between members in practice and members in business 10 Chartered Accountants Ireland supports six district societies in Ireland Ulster Leinster Cork Mid West Western North West one in London and one in Australia Sydney and one in the USA 11 Operation EditCommentary Edit Representative of Chartered Accountants Ireland sometimes comment on matters such as foreign direct investment 12 Corporate Social Responsibility 13 insolvency 14 taxation 15 16 NAMA 17 budget announcements 18 19 and other matters 20 21 Enquiries Edit In 2007 the Chartered Accountants Regulatory Board was established to develop Standards of Professional Conduct and to supervise the compliance of members member firms affiliates and students 22 23 They initiated an investigation into the circumstances around the issue of inappropriate directors loans at Anglo Irish Bank and into the performance of Ernst and Young 24 In 2009 independent Senator Shane Ross said the Institute ranks with the Central Bank of Ireland as the winner of the wooden spoon for watchdogs 25 The first Chairman of the Regulatory Board had companies he is a director of fined a total of 3 35 million by the Central Bank of Ireland for risk control and reporting failures 26 27 28 In 2009 Chartered Accountants House on Pearse St was officially opened by President McAleese with new resources for its members and conferencing facilities 29 An external inquiry team in February 2010 found that the Institute s complaints committee had a prima facie case to answer for the conduct of its proceedings and there were further apparent flaws in the accountancy body s disciplinary procedures 30 The Irish Times the country s newspaper of record in April 2010 raised questions about the role of Institute Members in relation to the crisis affecting the banking sector and an insurance company 31 Within days an opinion piece in the respected Sunday Business Post said what a glorious contribution that body of super chargers made to the collapse of business and of the entire financial system here and how they have got away with it 32 The Irish Auditing and Accounting Supervisory Authority IAASA the independent body entrusted with overseeing corporate governance in the accountancy profession in November 2010 fined the Institute of Chartered Accountants 10 000 It described the Chartered Accountants Ireland s complaints committee s behaviour as a substantive failure and not merely a technical one 33 The next week in November 2010 it was announced that the policing of audits of publicly quoted companies is being taken out of the hands of professional accounting bodies and transferred to the state s auditing watchdog The move of the role to an independent state run body is seen as a more stringent approach to enforcing audit standards This follows on from an EU recommendation that member states needed to up their game in the monitoring of public interest bodies 34 The next month Irish accountancy firms and auditors who worked with the Irish banks during the previous three years were barred from doing key stress tests on behalf of the Central Bank of Ireland and the International Monetary Fund The Director of Corporate Enforcement Paul Appleby in February 2011 said there were grounds for questioning the consistency and quality of audit work within the profession Mr Appleby also said auditors report surprisingly few types of company law offences to us with the so called big four auditing firms reporting the least often to his office at just 5pc of all reports He had taken issue on numerous occasions with the quality of audit work and audit reports issued by accountants Occasionally this has resulted in admissions of lapses and where appropriate in revised audit reports being issued At the same time the Revenue Commissioners said that current audits said little about the business model of firms or their liquidity position 35 The state s auditing watchdog warned Irish listed companies that it wants to see better financial reporting in 2011 after stating that it has been disappointed by Irish plcs 36 A March 2011 report into the Irish banking collapse criticised the role of external auditors in failing to identify and warn of the risky lending practices being adopted by Irish banks 37 It said auditors took a narrow interpretation of their job description and remained silent during the excesses of the boom It found the external auditors of the main Irish banks consistently failed to report excesses over prudential sector lending limits to the Central Bank of Ireland 38 In July 2011 the Chartered Accountants Regulatory Board was fined a record 110 000 by IAASA the third time the Institute was fined in the space of eight months It called CARB s failure to comply its own procedures on five occasions as serious and found that the Chartered Accountants Institute recklessly communicated inaccurate and misleading information to the complainant 39 A week after the Irish Government pumped 1 billion into Credit Unions in October 2011 the Central Bank issued a strong warning to auditors they do not sign off on any accounts unless proper provisions are made for bad debts 40 Later in the same month the Central Bank again put the work of Auditors under the microscope following their failure to spot systematic and large scale abuse of client funds at an Investment Firm 41 In July 2012 the Institute was criticised when it was discovered that it charged Trainee Accountants in the Republic 600 more than those in Northern Ireland for doing exactly the same course 42 Following the publication of a report by the Financial Reporting Council in October 2012 the Irish Times in an acid commentary said it speaks of a profession that lost its way and rather than provide a check on rule bending in financial services became a willing and well paid accomplice 43 In February 2013 Michel Barnier the EU Commissioner for Internal Market and Services questioned the conduct of the auditors of Irish banks which lead to the financial crash 44 The Central Bank of Ireland in January 2014 demanded better auditing standards from Institute members following the discovery of 235m black hole at Ireland s largest car insurer 45 The Chartered Accountants Regulatory Board spotted a pattern of repeat poor performances by some firms in their statutory audits of clients but refused to name those who had received consecutively poor marks for the performance of audits From June 2016 responsibility for the inspection of public interest entity audits such as those of banks and building societies will be transferred away from the Institute 46 Education careers and advocacy EditIn 2009 Chartered Accountants Ireland introduced a new route to Chartered Accountancy Called The Elevation Programme it was renamed Chartered Business Route Flexible Option in 2014 47 The Chartered Business Route seeks to provide students with the option to study and sit exams while they remain in employment Students enrolling via this programme do not need to undertake a training contract with a local firm The qualification received on completion is equal to those achieved via a training contract 48 In 2012 Chartered Accountants Ireland launched a Foreign Direct Investment FDI initiative to encourage members to promote Ireland as a location for FDI business 49 50 References Edit a b About Us Chartered Accountants Ireland About Us President amp Office Bearers Chartered Accountants Ireland About Us Leadership team Chartered Accountants Ireland The Accountant 3 October 1974 Chartered Accountants Ireland Annual Report 2020 PDF Chartered Accountants Ireland 31 December 2020 Archived PDF from the original on 9 August 2021 Retrieved 9 August 2021 About CAW 11 August 2016 About us Chartered Accountants Ireland Chartered Accountants Ireland 4 May 2011 About Us Council Chartered Accountants Ireland Archived from the original on 15 January 2021 Retrieved 9 August 2021 About Us Structures Council Chartered Accountants Ireland District Societies Chartered Accountants Ireland Archived from the original on 26 September 2009 Belfast Telegraph supplement 2 July 2012 p 6 Sunday Business Post 15 July 2012 p23 Sunday Independent 15 July 2012 page 24 Belfast Telegraph 15 June 2012 p40 Sunday Independent Business 30 September 2012 page 4 Sunday Business Post 15 April 2012 Sunday Times 28 October 2012 Irish News 22 March 2012 p14 RTE Six One News 29 February 2012 Sunday Independent Business 5 August 2012 p2 LIFE Magazine 10 April 2007 Watchdog set up to oversee auditors Irish Business Independent ie Archived from the original on 2 August 2012 Retrieved 31 May 2012 Home Carb ie Archived from the original on 17 May 2012 Retrieved 31 May 2012 Fri Dec 19 2008 Drumm resigns as chief executive of Anglo Irish The Irish Times 12 December 2008 Retrieved 31 May 2012 LIFE Magazine 15 March 2009 Never trust an institute Shane Ross Columnists Independent ie Archived from the original on 6 September 2012 Retrieved 31 May 2012 Fit Magazine 25 October 2009 Ex regulator red faced as bank hit by 2 75m fine Irish Business Independent ie Retrieved 31 May 2012 Merrill Lynch Publicity statement PDF Archived from the original PDF on 21 July 2011 Retrieved 8 November 2010 Settlement Agreement between Financial Regulator and Irish Life PDF Archived from the original PDF on 21 July 2011 Retrieved 8 November 2010 Speech by President Mary McAleese at official opening of Chartered Accountants House Chartered Accountants Ireland 8 December 2009 City Guides 21 February 2010 State watchdog suddenly widens probe into top accountancy body Irish Business Independent ie Archived from the original on 13 September 2012 Retrieved 31 May 2012 Fri Apr 09 2010 Do question marks hang over the heads of auditors The Irish Times 4 April 2010 Retrieved 31 May 2012 The Sunday Business Post Sbpost ie Retrieved 31 May 2012 LIFE Magazine 7 November 2010 Shane Ross Accountants body is fined 10k following complaint Shane Ross Columnists Independent ie Archived from the original on 8 September 2012 Retrieved 31 May 2012 The Sunday Business Post Sbpost ie Retrieved 31 May 2012 Emmet Oliver 11 February 2011 Appleby and Revenue query work of auditors Independent ie Archived from the original on 26 October 2020 Retrieved 26 October 2020 The Sunday Business Post Sbpost ie Retrieved 31 May 2012 Misjudging Risk Causes of the Systemic Banking Crisis in Ireland Nyberg Report www gov ie Tue Apr 19 2011 Nyberg report criticises role of auditors The Irish Times 4 April 2011 Retrieved 31 May 2012 City Guides 18 September 2011 Shane Ross Look out for our Greek pals Shane Ross Columnists Independent ie Archived from the original on 18 February 2013 Retrieved 31 May 2012 LIFE Magazine 13 October 2011 New warning for credit unions on loans from the Central Bank Irish Business Independent ie Archived from the original on 2 August 2012 Retrieved 31 May 2012 Auditors targeted in Custom House regulation review www sbpost ie Archived from the original on 2 November 2011 Retrieved 13 January 2022 Accountants pay 600 more to do course here Irish Independent 4 December 2012 Archived from the original on 17 February 2013 Report raises questions over auditing profession s role in crisis The Irish Times Mon Oct 15 2012 The Irish Times Archived from the original on 15 October 2012 Stephen Kinsella Behaviour of our auditors during crash can t be ignored any longer Irish Independent 19 February 2013 Central Bank demands better auditing standards 30 January 2014 Pattern of poor performance at some auditors Sunday Independent 17 January 2016 Student recruitment 5 key updates for the 2014 15 academic year Chartered Accountants Ireland Archived from the original on 14 July 2014 Flexible Route www charteredaccountants ie Ulster Business 31 August 2012 p 120 FDI Chartered Accountants Ireland External links EditInstitute of Chartered Accountants in Ireland53 20 39 N 6 14 54 W 53 344198 N 6 248279 W 53 344198 6 248279 Retrieved from https en wikipedia org w index php title Chartered Accountants Ireland amp oldid 1137112156, wikipedia, wiki, book, books, library,

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