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FRS 102 and FRS 105 Compared

Below we compare the differences between FRS 102 (focusing on ‘small’ entities) and FRS 105 (‘micro’ entities) along...

As we discussed in last week’s blog, the Financial Reporting Council announced some important changes to FRS 102 in...

In March this year the Financial Reporting Council announced some important changes to FRS 102. These changes are...

The Department of Children, Equality, Disability, Integration and Youth has recently issued a document called...

UK engineering group Arup faced one of the world’s biggest known deepfake scams in Hong Kong last January 2024. Arup...

On 19 June 2024 the Minister for Enterprise, Trade and Employment, Peter Burke TD, signed into law the European Union...

A 2022 article warning private schools and universities that appeared on the law firm website Withersworldwide is...

Following on from last week’s blog on cold file reviews and ISQM 1, this week we look at the various factors that can...

Are cold file reviews necessary? A good question you might say. One of the main characteristics of ISQM (Ireland) 1...

The February 2023 issue of CA Magazine outlines some red flags of money laundering. Here we list six warning signs,...

The February 2023 edition of CA Magazine, identifies various types of accountants who may be at risk of becoming...

The scenario: Your firm has had a poor outcome from a recent AML Inspection and urgent remedial action is required....