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You are here: Course Outline

Audit and Accountancy Update

Credits:2View Alternative Price Options
Course Code: 6001
Schedule

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Venue Date Time Lecturer CPD Hours
Sheffield 05/02/2019 16:00 David Smith
3 Login
Sheffield 11/02/2019 14:00 David Smith
3 Login
Sheffield 14/02/2019 09:30 David Smith
3 Login

Content

Significant changes are affecting financial reporting under UK GAAP, and indeed auditing. The accounting changes affect micro, small and medium sized entities in different ways – whether through changes in legislation driven by the EU or the implementation of FRS 102 and FRS 105 - as well as the work of the auditor.

The content is likely to include:

  • The implementation of new UK GAAP – specifically in FRS 102, and the implications for auditors
  • The withdrawal of FRSSE (2015) and the implications for small and micro entities
  • Opportunities on transition from old to new GAAP
  • Regulatory round-up
  • Audit feedback from Professional Regulators
  • Implications of increases in audit thresholds