In partnership with Mercia Ireland
 

Taxation: - CGT & Stamp Duty Refresher 

• An overview of the main capital gains tax reliefs:

• Retirement relief

• Entrepreneur relief

• Completing the share buyback process

• Issues around the extraction of cash from companies on share disposals

• Relief for capital gains tax groups

• Stamp duty reliefs on share transfers
 

Speaker - Paul Murphy, Martin J Kelly & Co
 

Company Secretarial Update 2019

Focusing on the key company secretarial topics for accountants for 2019, and give a review of how things have played out in practice since the introduction of Companies Act, 2014. He will also discuss the implications of late filing and audit exemption, and the ever lengthening shadow which Anti Money Laundering /Terrorism Financing regulations are casting on company formation and corporate administrative services.

Speaker - Sean Kavanagh, Company Formations International
 

Practice Management - AML Update

Legislation enacting the 3rd EU Money Laundering Directive has long been passed, CCABI guidance has also been issued, the 4th Directive is almost law and the 5th Directive is on the way.

The objective of the session is to make practitioners and staff of professional firms aware of their changed responsibilities.

• The risk based approach to customer due diligence, including simplified due diligence, normal due diligence and enhanced due diligence

• Politically Exposed Persons

• Professional Privilege Reporting Exemption

• The role and responsibility of the Money Laundering Nominated Officer

• Tipping off offences

• Complications in audit assignments

• The 4th EU AML Directive – the changes?

• What do accountancy bodies expect from you?

Speaker - Brendan Howard, Mercia Ireland
 

Auditing - Efficient Audit File Completion

This session will look at issues involving efficient completion of audit files. It will identify how and why inefficiencies arise and how these inefficiencies can be minimised.

• Balancing quality and efficiency;

• Overuse of checklists?

• Planning;

• Risk based auditing;

• Effective delegation, direction and supervision;

• Tailoring programmes and designing tests;

• Under and over auditing;

• Completing the assignment

Speaker - Jonathan McGee, Mercia Ireland