Accounting and Auditing Update and Refresher - Spring
These updates will make delegates aware of the key changes in Accounting and Auditing and relevant 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 should they choose to.
The exact content of the course will depend on topical issues that arise during 2024, but may include:
- Updates to UK GAAP, including an update on FRED 82, FRED 84 & FRED 85
- Updates to company law, including the impact of the Economic Crime and Corporate Transparency Act
- A review of accounting and disclosures for estimates and judgements
- Feedback from QAD and FRC covering their recent audit monitoring findings
- Updates to ISAs, including lessons learned from ISAs 240 & 315, ISA 600 revisions and the FRC Ethical Standard
- Other topical and practical issues
The above content relates to 2024 only.
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