Session A
Taxation The challenges of the penalty regime for practices

• Revenue audit penalty regime
• Successful defence strategies for practitioners
• Appeal procedures
• Publication

Gerry Higgins, Cooney Carey

Session B
Accounting for financial instruments under FRS 102: practical implementation issues

• Accounting for Government bonds and other simple investments and assets
• Loans and other simple liabilities
• Identifying complex financial instruments in simple businesses
• Complex financial instruments – the accounting
• The fall back to full IFRS option

Aidan Clifford, ACCA Ireland

Session C
Accounting for Charities

• The Charity Act audit requirements for unincorporated entities
• FRS 102 and the 2015 SORP – legal status and application in Ireland
• Accounting for merger and subsuming of smaller charities
• Small charity governance

Sheila Nordon, ICTR

Session D
Property service agents, auctioneers, estate agents and the PSRA

• The scope of entities that are covered by these regulations
• Dealing with unregistered property services agents
• Outline of the regulations
• Outline of audit work to preform

Kathryn Burns, Mercia Ireland