Course outline:
This update will make attendees aware of the key changes in Accounting and Auditing and relevant Companies Act legislation, that have taken place over the last 12 months and are anticipated in the future.
The session will focus on issues of particular interest to auditors of Public Interest Entities (PIEs) and larger entities.
This is a topical course and the content will reflect that.
CPD Hours: 3
Course details:
The session will cover issues arising in:
- UK GAAP, with a focus on more complex issues
- IFRS
- Relevant FRC guidance and feedback
- Changes to the definition of PIEs
- Auditor independence as it relates to PIEs and listed audits
- Revised ISAs, with a focus on the impact on PIE, listed and larger audits
- Relevant Companies Act changes
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