This course will keep accountants up to date with the very latest developments in accounting, auditing and related company law.
The issues covered will relate to all sizes of unlisted company with a particular focus towards smaller, owner managed and entrepreneurial business.
The first half of the course will cover accounting issues. Auditing is in the second half.
Using practical examples and real world case studies the course will cover:
- The latest changes to accounting standards, namely FRS 102 and FRS 105
- Accounting for government aid
- Going concern disclosures
- Relevant changes to company law
- Companies House filing issues
- Changes to auditing standards, principally ISA 540 Accounting Estimates, ISA 570 Going Concern and ISA 700 Audit reports
- Key issues on auditor independence
- The latest audit guidance from the FRC and ICAEW
This is a topical course and the precise content will reflect that.