An ACCA Professional Courses event
ACCOUNTING STANDARDS UPDATE
• FRSSE Update and refresher
• 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 – progress to date and issues for transition
• likely developments in Accounting Standards in the next few years.
Charles Gubbins BSc CA, Head of faculty, Kaplan Hawksmere
John Selwood ACA, Lecturer and consultant
• what is auto-enrolment and why is it important?
• the basic structure of the regime
• staging dates
• the obligations on the employer
• categorising employees and managing record keeping
• consideration of pension regimes that can be used
• how does this affect existing pension arrangements?
Ros Martin CTA, Consultant and lecturer
Darren Leiser FCCA, Consultant and lecturer
TAX PLANNING FOR THE FAMILY COMPANY
• current tax planning for the family company
• Tax and NIC efficient extraction of funds
• CGT entrepreneurs' relief on the share sale
• CGT, IHT and stamp duty planning
• Tax relief for company expenditure
• rewarding the family members
• R&D planning
• practical case studies
• general overview.
Tim Palmer CTA ATT, Senior partner, The Palmer Training Partnership
ACCOUNTANTS AND THE LAW
• the key legal and ethical issues affecting accountants in the area of financial crime
• overview of the new UK regulatory and crime-fighting framework
• the risk-based approach and what this means in practice for accountants
• summary of anti-money laundering threats and the requirements of accountants under the law and regulations
• review of the critical sections of The Bribery Act 2010
• the “adequate procedures” needed under The Bribery Act 2010
• the role of auditors in the prevention and detection of fraud
• analysis of recent cases.
Steve Giles MA Oxon ACA, Partner, Highview Consultants