Carrots and sticks for credit unions
•Why the business model is breaking
•Outline of the new corporate governance requirements for credit unions: internal audit, risk officers, strategic planning, fitness and probity and training etc...   
•The role of the external accountant/advisor and auditor in the merger or resolution of Credit Unions. Opportunities for practise.  Resources for practices to assist in the work access to 50% funding from ReBo. 
with Brendan Howard, Mercia Ireland

The role and function of ReBo (Credit Union Reconstruction Board)
•Introduction to the role and function of ReBo
•Financial support available from ReBo for due diligence and merger and restructuring activities
•Other assistance ReBo can offer in the process
•Department of Finance support for credit unions
With Donal Coghlan, CEO, ReBo

Accounting issues surrounding merger of credit unions
•The use of Merger Accounting;
•Public Benefit Entity accounting concessions in FRS 102;
•The treatment of reserves: statutory, regulatory and distributable dividend reserves; and
•Practical application of the accounting for merger of equals and “merger” of a larger credit union with a smaller one – fresh start and “acquisition” approaches.
with Aidan Clifford, ACCA Ireland

Moving from sulking to solving 
•The opportunities economies of scale can bring
•Growth by acquisition / merger
•Selling change to managers and staff
•Selling change to a mature long standing board of directors
with John Doris, Meridian Business Advisors