Accounting and Auditing for Irish Charities 2025

This CPD session will deal with the latest Accounting and Auditing Matters related to the Charity Sector in the Republic of Ireland.

The course will include the following topics:

• Accounting for Charities
  • the expected new SORP 2026
  • the new FRS 102 effective from 1 January 2026
  • capitalisation of leases and
  • revenue recognition
  • Charity financial reporting tips
  
  
  
• Audit of Charities

• The basics of audit planning, execution and completion

• Legal requirements for the audit of Charities

 

• Conflicts of interest and related parties

• Laws and regulations affecting Charities

• Corporate governance issues affecting charities

• Mandatory notifications to the Charities Regulator

• Charity audit traps and pitfalls

• Focus on fraud risks and ISA 240

• Focus on the implementation of ISA 315 (Risks of Material Misstatements) in a charity audit.