Accounts Preparation Manual (formerly Audit Exemption Manual) (ROI)

Our Accounts Preparation Manual (ROI) provides you with the current and permanent file programmes needed to prepare accounts under Irish GAAP for audit exempt limited companies, including micro-entities, and for unincorporated businesses in the Republic of Ireland.

The manual also includes:

  • accounts disclosure checklists, including versions in accordance with FRS 102, FRS 102 Section 1A and FRS 105 as well as checklists for abridged accounts under FRS 102 Section 1A and FRS 105;
  • guidance notes that summarise the current legal accounting and reporting requirements for audit exempt limited companies; and
  • an eligibility checklist to help you confirm the exemptions available.

Our Accounts Preparation Manual (ROI) can be browsed online or sections of content or commentary can be downloaded in Microsoft Word or PDF. There is also the flexibility to ‘customise’ a download suitable for your engagement. For every new assignment, you will need to navigate to our website to obtain the most up to date version.

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Enquiries and ordering

For more details and to place an order, please call (+353) 01 809 0080 or email enquiries@merciaireland.com