Semi State Agencies are state owned enterprises, that are technically commercially run, which are beneficially owned by the Irish Government. It should be noted that not all of the bodies are companies.
The following are a list of Semi State Agencies that are audited by the Office:
| Abbey Theatre | Legal Aid Board |
| Adoption Authority of Ireland | Legal Services Regulatory Authority |
| An Bord Pleanála | Marine Casualty Investigation Board |
| An Coimisinéir Teanga | Marine Institute |
| An Rialálaí Agraibhia (The Agri-Food Regulator) | Maritime Area Regulatory Authority (MARA) |
| Approved Housing Bodies Regulatory Authority | Medical Bureau of Road Safety |
| Aquaculture Licences Appeals Board | Microfinance Ireland |
| Arts Council | Moorepark Technology Ltd (Teagasc Subsidiary) |
| Bord Bia | National Asset JVA DAC |
| Bord Iascaigh Mhara | National Asset Loan Management DAC |
| Bord na gCon | National Asset Management Agency |
| Bord na gCon - Abargrove Ltd. | National Asset Management Agency Investment DAC |
| Bord na gCon - Greyhound Racing Operations Ireland Ltd | National Asset Management DAC |
| Bord na gCon - Retired Greyhound Trust | National Asset Management Group Services DAC |
| Bord na gCon - Shelbourne Greyhound Stadium Ltd. | National Asset North Quays DAC |
| Broadcasting Fund | National Asset Residential Property Services DAC |
| Central Bank of Ireland | National Concert Hall |
| Charities Regulatory Authority | National Council for Special Education |
| Citizens Information Board | National Economic and Social Development Office |
| Coimisiún na Meán | National Gallery of Ireland |
| Comhlacht Formhaoirsithe Seachtrach Óglaigh na hÉireann (External Oversight Body of Defence Forces) | National Library of Ireland |
| Commission for Communications Regulation | National Museum of Ireland |
| Commission for Railway Regulation | National Oil Reserves Agency |
| Commission for Regulation of Utilities | National Standards Authority of Ireland |
| Competition and Consumer Protection Commission | National Tourism Development Authority |
| Corporate Enforcement Authority | National Transport Authority |
| Crawford Art Gallery (Cork) | National University of Ireland |
| Credit Union Restructuring Board | NTMA - Administration Account |
| Criminal Assets Bureau | NTMA - Carbon Fund |
| Defence Forces Canteen Board | NTMA - Dormant Accounts Fund |
| Digital Hub Development Agency | NTMA - Future Ireland Fund |
| CUAN - Domestic, sexual and gender-based violence agency | NTMA - Infrastructure, Climate and Nature Fund |
| Economic and Social Research Institute | NTMA - Ireland Apple Escrow Fund |
| Enterprise Ireland | NTMA - Ireland Strategic Investment Fund |
| Environmental Protection Agency | NTMA - National Surplus (Exceptional Contingencies) Reserve Fund |
| Financial Services and Pensions Ombudsman | NTMA - Post Office Savings Bank Fund |
| Fiscal Advisory Council | NTMA - State Claims Agency |
| Gambling Regulator | Oberstown Children Detention Campus |
| Garda Síochána Ombudsman Commission | Office of Director of Authorised Intervention, Tuam |
| Grangegorman Development Agency | Office of the Planning Regulator |
| Health and Safety Authority | Ombudsman for the Defence Forces |
| Health and Social Care Professionals Council | Parole Board |
| Heritage Council | Pensions Authority |
| Home Building Finance Ireland | Personal Injuries Assessment Board |
| Home Building Finance Ireland Lending DAC | Pobal |
| Horse Racing Ireland | Private Security Authority |
| Houses of the Oireachtas Commission | Property Services Compensation Fund |
| Housing and Sustainable Communities Agency | Property Services Regulatory Authority |
| HRI Cork Racecourse | Regulator of the National Lottery |
| HRI Fairyhouse | Residential Institutions Statutory Fund Board (Caranua) |
| HRI ITM | Residential Tenancies Board |
| HRI Leopardstown | Road Safety Authority |
| HRI Navan | Royal Irish Academy |
| HRI Racecourses | Royal Irish Academy of Music |
| HRI Tipperary | Science Foundation Ireland |
| HRI Tote Arena | Screen Ireland |
| HRI Tote Ireland | Sea Fisheries Protection Authority |
| IDA Ireland | Solas |
| Inland Fisheries Ireland | Sport Ireland |
| Insolvency Service of Ireland | Sport Ireland Facilities Designated Activity Company [NSCDA (Operations) Ltd] |
| Institute of Public Administration | Strategic Banking Corporation of Ireland |
| Insurance Compensation Fund | Sustainable Energy Authority of Ireland |
| Ireland United States Commission for Educational Exchange | Taighde Éireann - Research Ireland |
| Irish Auditing & Accounting Supervisory Authority | Teagasc |
| Irish Aviation Authority | Teilifis na Gaeilge |
| Irish Horseracing Regulatory Board | The Discovery programme |
| Irish Museum of Modern Art | The Gathering Project 2013 |
| Judicial Council | Transport Infrastructure Ireland |
| Land Development Agency | Údarás na Gaeltachta |
| Law Reform Commission | Uisce Éireann |
| LDA Public Services DAC | Water Safety Ireland |
| LDA Residential Holding DAC | Western Development Commission |
