Webinar – Audit Exemption – the New Rules from September 2018
This webinar is about the changes introduced to the audit exemption regime for companies in the Republic of Ireland with effect from 21 September 2018. The presentation examines the pre-conditions for audit set out in the Companies Act, 2014 as well as the importance of ‘Bannerman’.
The presentation also looks at some other essential aspects and pitfalls to avoid, along with resignation issues when an audit client goes audit exempt and the implications of an otherwise audit exempt client seeking a voluntary audit. There is the usual self-assessment quiz at the end, with answers supplied separately.
The webinar online video is 50 minutes in length. Once you have purchased this webinar you will receive instructions to view the online webinar, the password to open the page, videos and associated files, via email.
The contents of this webinar are as follows:
- The Audit Exemption Rules in CA 2014 and thresholds for ‘small’ companies and groups
- What has changed since 21 September 2018?
- Miscellaneous Technical Statement 41
- Engagement/representation letters
- Procedures and Planning
- Accountant’s report
- Resignation issues, voluntary audit