In partnership with Mercia Ireland

Session A & B

Audit & Accounting:

Impact of the Companies Act 2016

• The new Small & Micro Entities Regime

The new small companies regime and the introduction of the micro-entity – what is the impact on your financial statements?

• Implementation of the new Companies Accounting Bill 2016 – main provisions      and changes introduced
• What is a micro entity? What are the new increased limits for small companies    and micro entities in Ireland?
• Review of FRS 102 Section 1A financial statements and Micro-Entity   financial statements
• A case study taking a business from current GAAP to Section 1A FRS 102    financial statements and examples of reduced disclosures under Section 1A    FRs 102 and micro-entities

• Audit Exemption – Anything left to Audit?
• Audit Exemptions – Introduction and background to limits
•  Increased audit exemption limits with new CA 2016. New provisions in CA    2016 – e.g. late filing etc
• CLG, Groups, Dormant companies now can avail of exemption
• Tackling an audit exempt assignment and completing an audit exempt file    efficiently
• Managing client expectations

Kathryn Burns, Mercia Ireland

Session C

Company Secretarial:

Company Secretarial Briefing – 2017 

The Companies Act, 2014 has now been in place for almost two years. So what has actually happened ‘on the ground’ and in practice? Sean Kavanagh will look at the most common company secretarial issues for accountants thrown up by CA2014, how they have been tackled, and the problems encountered with the CRO. Sean will also look at the Companies (Accounting) Bill 2016 from a company secretarial perspective.

Sean Kavanagh, Company Formations International

Session D

Taxation:

Taxation Update

This update will look at the exchange of information between tax jurisdictions, developments in transfer pricing as well as matters which are topical at the time of the presentation.

Gerry Higgins, Cooney Carey

Gerry is a member of TALC Taxation Liaison Committees.