Session A

Accounting for tax

• FRS 102 and FRS 105
• calculating deferred taxation
• current taxation
• disclosure and presentation

John McCarthy, John McCarthy Consulting Ltd

Session B

Company Law – Impact of the Companies Act 2016

• outline of the main provisions of CA 2016 and impact on practices
• the new small and micro entities regime
• audit exemption

Kathryn Burns, Mercia Ireland

Session C

Auditing update

• the new Irish auditing standards
• developments in regulation and monitoring
• common issues in audit monitoring
• the late annual return audit and audit qualifications
• note, members with audit registration but no audit clients are required to undertake audit CPD to maintain their competence

Ian Pickering, Mercia Ireland

Session D

Travel and entertainment

• tax issues with client and staff entertainment
• tax issues with staff travel
• documentation required by revenue in relation to expense claims
• approach by revenue auditors
• home office

Gerry Higgins, Cooney Carey