The visit was a good opportunity for the four SARAS representatives to observe how regulatory frameworks translate into effective supervisory practices in a European Union (EU) context. IAASA colleagues shared their institutional experience, regulatory approaches, and practical insights. In‑depth discussions covered topics including audit oversight methodologies, alignment of national legislation with EU requirements, and the practical implementation of enforcement procedures. 
SARAS plan to build on the lessons learned to apply and enforce enhanced procedures in the areas of investigation, enforcement, and sanctioning, in line with good European practices. The knowledge gained through the exchange is expected to strengthen SARAS’s audit oversight functions, contribute to improved audit quality, and support the effective implementation of reforms.

“The experience shared by Susan Monaghan, Senior Enforcement Counsel at IAASA, regarding Ireland’s enforcement practices was truly exceptional,” said Tornike Dzagnidze, Head of the Audit and Vocational Education Supervision Department at SARAS. “The Georgian delegation gained valuable insights into how legislative acts define enforcement and sanctioning processes, how cases originate, how enforceable violations are assessed, and how enforcement procedures are carried through to completion. The practical knowledge we received provides a strong foundation for further developing SARAS’s enforcement framework, aligning it more closely with approaches applied in EU Member States.”