In partnership with Mercia Ireland
Please use attached booking form below to book your place
http://irelandbookings.accaglobal.com/uploads/documents/events/Practitioners booking form 2017 NI.pdf
Session A
Accountancy Update and Current Issues
Objectives
Significant changes have been made to financial reporting under UK GAAP. The changes affect micro, small and medium sized entities in different ways ‐ whether through changes in legislation, driven by the EU, or the implementation of FRS 102 and FRS 105.
Content
- Lessons learned from the implementation of FRS 102
- The withdrawal of the FRSSE (2015) and the introduction of FRS 102 (1A) for small and
- FRS 105 for micro entities
- Opportunities on transition from old to new GAAP
- Likely changes to UK GAAP
- Regulatory round‐up including filing and other company law changes
- Practice Guidance and feedback from Professional Regulators
- Overview of current developments and issues in International Accounting Standards
Andrew Guntert, Mercia Group
Session B
Audit & Assurance Update
Objectives
Auditors are having to face new challenges that arise not only from financial statements prepared under New UK GAAP; but also the implementation of key changes within revised standards. This course will provide an update on the most recent changes affecting auditing in the UK and their practical implications for the planning and execution of audits. It will also consider assurance for the ever‐increasing number of entities no longer requiring statutory audit.
Content
- Guidance on the application of revised UK and Ireland International Standards on Auditing and the new Ethical Standard for Auditors
- Feedback from the main Regulators (QAD/ACCA/AQR) and the FRC annual report
- Audit exemption and an update on assurance, including review engagements
- New UK GAAP audit issues for small and not‐small entities
Andrew Guntert, Mercia Group