An ACCA professional courses event
Accounting Standards Update
- FRSSE Update and Refresher (at the time of writing, the future arrangements for small entities are unclear – a full update will be provided on the course)
- changes to UK GAAP affecting 2014 period ends
- developments in Company Law affecting financial reporting
- review of the new SORPS following the issue of FRS 102
- transition to FRS 100-102/FRSSE 2015 – review of practical problems experienced to date by early adopters and guidance on the transition process.
Auditing Standards Update
- Auditing Standards compliance – overview of latest standards in force and feedback on recent monitoring visits relevant to SME audits, specifically including ethics, planning and documentation
- preparing audit and assurance reports – getting it right
- specialised audits/assurance engagements – best practice, including Charities, Academies and Credit Unions
- limited assurance engagements – what is required.