Accountancy and Audit Update
This update covers all the recent changes in financial reporting and auditing. As such, it is relevant to any accounts that are prepared under a true and fair view regime or are required to be in line with UKGAAP.
The auditing content will provide an update on the most recent changes affecting auditing in the UK and their practical implications for the planning and execution of audits. It will also consider assurance for the ever-increasing number of entities no longer requiring statutory audit.
Course content will be determined by what is topical but is likely to include:
- Update on current disclosure issues
- Companies Act 2006 developments
- New FRSs / FRS review
- IAS update and impact on UK disclosure
- Topical disclosure and accounting issues impacting on micro, small and larger clients
- Guidance on the application of International Standards on Auditing and the Ethical Standard
- Feedback from the main Regulators (QAD/ACCA/AQR) and the FRC annual report
- Audit exemption and an update on assurance, including review engagements
- New UK GAAP audit issues for small and not-small entities
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