Session A
The audit of charities
 

• First time audits for unincorporated entities
• The control of cash income: audit and reporting issues
• The audit of charity assets: issues over rights to use and title

Colm Divilly, Professional Education Seminars
 

Session B
FRS 102: implementation issues and practical application
 

• First years implementation issues
• Fixed assets under FRS 102: revaluation, impairment and the cost model
• Common disclosure issues

Donnacha Howard, Grant Thornton

Session C
Tax Update
Paul Murphy, Martin J Kelly & Co

Session D
The role of the accountant or auditor in due diligence
 

• Setting the scope of the accountant’s work
• Limited review vs full due diligence
• Limitation of liability and other practice management issues
• The addressee of the report, language to use and formats
• Subsequent audit work

Stewart Dunne, BDO