Auditing Impairments

• planning the work
• Evidence needed
• Audit report issues

with Louise Kelly, Grant Thornton

Companies Limited by Guarantees without a share capital

• Formation and on-going secretarial compliance
• Disclosure requirements in company accounts
• Difficult issues - less than 7 subscribers, death of a guarantor, meetings and votes, directors' and their responsibilities
• Restoration to register
• Dissolution
• Limited by guarantee with a share capital

with Sean Kavanagh, Company Formations

Personal Insolvency for SME Business

• Person Insolvency arrangemetns
• General requirements and issues
• Implications for debt collections
• Debt Relief Certificates - strategies for business

Mick McAteer, Grant Thornton

• Taxation Update
• Finance Act 2013 review and changes made between Bill and Act
• Property tax issues
• Revenue Audit update
• Overview of tax allowable/non-allowable expenses

with Paul Murphy, Martin J Kelly & Co