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Negative Audit Opinion Wording – Potential for Confusion

Readers may have heard by now that there is a new audit reporting requirement about going concern contained in a new...

Many accountants are involved in preparing the Reporting Accountants Report to the Law Society. It is quite an onerous...

The Companies (Accounting) Act, 2017 came into effect from 9 June 2017. It applies for accounting periods...

The UK Charities Audit Practice Note (PN 11) is the nearest available guidance that charity auditors in Ireland have...

AML legislation in Europe is primarily driven by the European Commission and on 26 June 2017 the Commission...

The Companies (Accounting) Act, 2017 (CAA 2017) came into effect from 9 June 2017. Among other matters, it...

For more on FRS 102 (including the new Section 1A for ‘small’ entities) and the proposed changes in FRED 67 come to...

Statutory Instrument SI 246 of 2017 has been signed into law by the Minister for Jobs, Enterprise and...

In this blog, we look at the proposed changes in FRED 67 on financial instruments, intangible assets...

New guidance has been published in the UK on how and when auditors should report matters to charity regulators. This...

Commencement dateThe Companies (Accounting) Act, 2017 was signed into law by the President on Wednesday 17 May 2017 as...

FRS 102 - Interim relief for Treatment of Directors’ Loansby John McCarthyOn Monday 8 May 2017, the Financial...