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