Tag Archives: 2014

Investment Property under FRS 105

What’s the difference in treatment of investment property between FRS 105 and FRS 102? Too many accountants rely on the computer software to produce the correct result, which can go badly wrong.  You can’t beat reading the standards themselves. In this case, the March 2018 version (as amended) of FRS 105 and more particularly Section… Read More


Are Your Engagement Letters Up To Date?

Are your engagement letters up to date? Once upon a time it was possible to have the same client engagement letter in place for several years, without too much upset. However, the pace of change in the various pieces of overlapping legislation (much of it of a whistleblowing nature) that impact on engagement letters, seems… Read More


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Latest Manual for Audit Quality Control

Does your ISQC1 Audit Quality Control Manual deal with: • Root Cause Analysis(best practice developments following cold file reviews) and • Section 934 I (3) of the Companies Act, 2014 – as introduced by the Companies (Statutory Audits) Act, 2018 from 21 September 2018, dealing with reporting systems within audit firms to allow audit personnel… Read More