Regulatory Concerns - Taxation (Audit and Accounting)

Course outline:

This one hour course will cover the key aspects to consider when accounting for and auditing tax balances in accounts.

We will also draw on the key themes highlighted in the FRC’s thematic reviews.

We will touch on common pitfalls in respect of

• Ethical considerations
• Current tax
• Disclosures
• Recognition of deferred tax
• Journals
• Audit evidence

CPD Hours: 1