Small Company Regimes - FRS 105 and FRS 102 Section 1A
Category: Financial Reporting | Date: 10/03/2026 12:10 | Duration: 100mins | Tag: FRCOIE26D1S2 | Type: Webinar | Speaker: Lindsay Webber, Lungi Sepotokele
This course is part of The Financial Reporting Conference 2026
Course Details
This session explores the simplified reporting options available to small and micro-entities, helping you choose the right framework and apply it correctly. Learn the technical requirements for transitioning between frameworks as your clients grow, shrink, or restructure - and avoid the traps that can invalidate comparative information. Finally, we'll tackle deferred tax under simplified regimes, an area where confusion often reigns. Get clear, practical guidance on when you can simplify and when you can't.
In this session Lindsay Webber and Lungi Sepotokele will cover the following topics:
- Choosing the right framework
- FRS 105 practical application
- S1A Small-companies regime
- Transitioning between frameworks
- Deferred tax considerations
By attending the session, you will be better placed to advise and support your small and micro clients.
This session will be of most interest to practitioners preparing accounts for SME clients.
Course level: Need to know
CPD Course Speaker
OmniPro Strategic Solutions
Lindsay Webber
As a head of Strategic Solutions at OmniPro, Lindsay’s focus is on helping practices achieve on-going best practice compliance, providing in-house training and technical assistance in audit and financial reporting.
Lindsay is a member of the South African Institute of Chartered Accountants and Chartered Accountants Ireland. She trained with KPMG in Johannesburg and specialised in external audit of financial services companies. She then spent six years lecturing audit and financial reporting to under-grad and post-grad students at Rhodes University in South Africa before moving to Ireland and returning to practice in a small, and then a medium sized firm where she was an audit manager. She is passionate about combining her academic and practice backgrounds to provide technical information in a useful and practical way.
Outside of her accounting qualifications Lindsay holds a PGDiploma in Higher Education from Rhodes University, an MBA from Trinity College Dublin and a Diploma in Forensic Accounting from Chartered Accountants Ireland.
Lindsay is a member of the South African Institute of Chartered Accountants and Chartered Accountants Ireland. She trained with KPMG in Johannesburg and specialised in external audit of financial services companies. She then spent six years lecturing audit and financial reporting to under-grad and post-grad students at Rhodes University in South Africa before moving to Ireland and returning to practice in a small, and then a medium sized firm where she was an audit manager. She is passionate about combining her academic and practice backgrounds to provide technical information in a useful and practical way.
Outside of her accounting qualifications Lindsay holds a PGDiploma in Higher Education from Rhodes University, an MBA from Trinity College Dublin and a Diploma in Forensic Accounting from Chartered Accountants Ireland.
Technical Executive
Lungi Sepotokele
Lungi trained with PwC in Johannesburg and specialised in external audit of mining companies. She completed part of her training as an academic at Wits University where she completed her Master of Commerce degree. Lungi has worked in external audit in Canada as an audit senior and Ireland as an audit manager.
Outside of her accounting qualifications Lungi is a hobby baker who volunteers by baking for the homeless in Dublin City
Outside of her accounting qualifications Lungi is a hobby baker who volunteers by baking for the homeless in Dublin City