Services / Audit
Independent audit by
registered auditors.
Statutory or voluntary, Finlay Mulligan delivers thorough, professional audits conducted by registered auditors regulated by Chartered Accountants Ireland — giving your stakeholders confidence in your financial statements.
Audit services we provide
- Statutory audit (Companies Act 2014)
- Voluntary audit
- Internal audit
- Audit exemption eligibility review
- Group audit coordination
- Due diligence support
- Audit planning and risk assessment
- Management letter and recommendations
- Independent auditor report
- Engagement with Revenue and CRO
Audit exemption criteria
Your company qualifies for audit exemption if it does not exceed two or more of the following criteria for the current and preceding year:
Balance sheet total
EUR 7.5 million or less
Annual turnover
EUR 15 million or less
Number of employees
Fewer than 50
Note: Late CRO filing causes loss of exemption for two consecutive years.
Regulated by Chartered Accountants Ireland
Our audit practice is authorised and regulated by Chartered Accountants Ireland (CAI) as a Recognised Accountancy Body under the Companies Act 2014.
Audit FAQs
Does my Irish company need a statutory audit?
Most small companies qualify for audit exemption under Section 360 of the Companies Act 2014 — not exceeding two or more of three size thresholds for the current and preceding year (turnover EUR 15m or less, balance sheet EUR 7.5m or less, fewer than 50 employees). Companies that miss a CRO filing deadline more than once in a five-year period are at risk of losing the exemption for two years.
Who can conduct a statutory audit in Ireland?
Only registered auditors authorised by a Recognised Accountancy Body (RAB) — such as Chartered Accountants Ireland — can sign off a statutory audit. All Finlay Mulligan audit partners are registered auditors.
What is the difference between a statutory and voluntary audit?
A statutory audit is legally required by the Companies Act or by regulation. A voluntary audit is commissioned by the directors or shareholders to provide independent assurance — often required by banks, investors, or grant bodies.
How long does an audit take?
Audit timelines depend on company size, complexity, and the completeness of your bookkeeping. Most SME statutory audits are completed within 4-8 weeks of receiving complete financial records.
We have a group structure — can you audit the whole group?
Yes. We audit Irish subsidiary companies and coordinate with foreign component auditors where needed. We act as group auditor and produce consolidated financial statements.
Request an audit quote
Tell us your company size and what you need. We will confirm scope and send a fixed quote.