While the pace of regulatory change continues, there have been a number of recent developments especially in the Accounting arena that are of particular relevance to company secretaries where interpretation of financial statements is an important aspect of their role.
Aidan Clifford, Technical Director, ACCA Ireland, will give an update on the high level accounting and audit issues in the Companies Act 2014, the Companies (Amendment) Act 2017 and the Companies (Accounting) Act 2017. He will summarise the proposals in the Companies (Statutory Audit) Bill 2017 and highlight the impact for charities from the Courts and Civil Law (Miscellaneous Provisions) Bill 2017.
At this session, Aidan will also discuss the high level business and operational issues relating to the implementation of the accounting standards for micro, small and medium companies under FRS 105, 102(1A) and FRS 102. Aidan will include a review of Charity Accounting including the impact of SORP (Statement of Recommended Practice).
Aidan is a very experienced facilitator who regularly provides advice on technical auditing and accounting issues and also lectures extensively for ACCA. This session will assist company secretaries and governance professionals in broadening their understanding of these Accounting developments to support their governance and compliance roles.
Aidan will be leading this session at 2.10 and again at 3.05