In order to act as an accountant in Ireland an individual or firm may wish to be authorised by a prescribed accountancy body, as defined in the Companies (Auditing and Accounting) Act 2003.
Whilst membership of one of these bodies is not compulsory for individuals or firms wishing to engage in general accounting services, membership of a prescribed accountancy body indicates that the individual or firm is subject to the supervision of that body, and is bound by the Standards and Regulations of that Body with regard to their conduct.
The prescribed accountancy bodies are in turn supervised by the national competent authority (the Irish Auditing and Accounting Supervisory Authority).
Membership to the above accountancy bodies differ from each other. For the most up to date membership requirements and fees, please see the links above.