Session A

Separation and divorce – the role of the accountant

• Preparing statements of affairs
• The investigation process
• Preparing documents for court
• Briefing legal representatives
• Billing for services

Tom Murray, Friel Stafford

Session B

Corporation tax

• Update on corporation tax developments
• iXBRL rules, dates and filing requirements
• Developments in the tax appeals process
• Current issues in Corporation tax

Paul Murphy, Martin J Kelly & Co

Session C

FRS 102 – Implementation issues

• Accounting for loans and advances (including the requirements of FRED 67)
• Accounting for leases, hire purchase and PCPs
• Accounting for goodwill and intangible assets
• Accounting for investment property and deferred taxation on investment property
• Accounting for own use property (PPE)

Robert Kirk, Ulster University

Session D

Audit Update

In Jan 2017, IAASA announced their adoption of the Auditing Framework for Ireland (“the Standards”). The Standards, ISAs (Ireland), Ethical Standard (Ireland), are mandatory for use in auditing financial statements of periods beginning on or after 17 June 2016, for which audit opinions are signed after 1 February 2017.  This course will cover the following:

• Overview of auditing changes 2016-2017

New ISAs, Ethical Standard (Ireland) 2016, ISQC1 (Ireland) - p/c 17th June 201

Small entity audit Issues – p/c 01 January 2016

Regulatory changes – IAASA

Disclosures, going concern and new format audit report

• Top ISA deficiencies on audit files and how to address them

Kathryn Burns, Mercia Ireland