Session A

Which GAAP when?

• When to use FRS 102, 102(1A), 105
• Micro, small, medium and large company disclosure issues
• Abridgement of accounts under 2014 and 2017 Acts
• FRED 67 updates to FRS 102
• When to use the Charity SORP and charity accounting update
• Recent FRS 102 implementation issues

Aidan Clifford, ACCA Ireland

Session B

Retirement tax planning for a SMP practitioner

• Practice valuations and exit strategies
• Taxation issues and planning
• What to do 10 years out
• What to do 5 years out
• The year of retirement
• Post formal retirement strategies

Grant Thornton representatives

Session C

GDPR for practitioners

• Overview of the new general data protection regulations
• Application to a small accounting practice
• Practical application techniques for SMPs
• Advising SME clients on the new Regulations
• Sources of advice and further information

Ruth Hallinan, FCCA, CDPP, CDPO, CIPP/E, Data Privacy Solutions

Session D

Company Law Update

Overview of new legislation

• Companies (Accounting) Act 2017 (in summary)
• Companies (amendment) Act 2017
• Companies (Statutory Audit) Bill 2017

Review of the SMP issues arising from new law in the areas of:

• Unlimited companies
• Summary approval procedures
• Category 1 and 2 offences and reporting to ODCE
• Qualification for appointment as liquidator generally and to clients and ex clients of a practice
• Minority oppression and remedies

Niamh Gibney, Reddy Charlton