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:
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.
July 2024
The principal technical changes in this update include:
May 2024
The principal technical changes in this update include update of disclosure checklists for recent minor changes in accounting standards.
December 2023
The principal technical changes in this update relate to the restructuring of the guidance notes.
May 2023
The principal changes in this update relate to the changes as a result of the ICAI Technical Alert: TA 04/22 Chartered Accountants' Reports on The Compilation of Financial Information as well as a number of minor amendments / improvements that have been made across all sections of the Audit Exemption Manual, including updating engagement letters to reflect latest guidance.
August 2022
This major update to the methodology principally incorporates:
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