Accounting and Auditing Update and Refresher - Autumn
These updates will make delegates aware of the key changes in Accounting and Auditing and relevant Companies Act legislation, that have taken place over the last 6 months and their impact on day-to-day work.
The Auditing element of these courses will always be the final section of the course in order that any accountants who are not auditors may leave the course.
The exact content of the course will depend on topical issues that arise in 2023 and issues raised by regulators, but may include:
- Feedback from FRC Thematic reviews
- Narrative reporting and the impact of climate change on corporate reporting
- FRC’s periodic review of UK GAAP
- Changes proposed at Companies House
- Auditing in a recessionary environment
- The impact of ISA 315 and 240
- Implementation of ISQMs 1 and 2
- Feedback from QAD monitoring visits
- Other topical and practical issues
The above content relates to 2023 only.
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