CPDStore Ireland

1st August, 10:00

Conference Welcome & Sector Overview 2024

Speaker: Colm Owens, Lindsay Webber, & Elaine Jackson – OmniPro Practice Support

Our opening session of the conference will cover a high-level overview of the charity sector in Ireland, to set the scene for the rest of the day. The session will provide an introduction to the sector, and will cover:

• An overview of the charity sector in Ireland
• Common issues and considerations for charity assignments
• Key findings from monitoring visits of charity files; and
• A look at what’s coming up for the rest of the conference.

By attending this session, you will gain a high-level understanding of the charity sector in Ireland, including the role of the regulator, and the requirements for audit and accounting for charities. This session will be of interest to all who advise and engage with charities and does not require any previous knowledge of the sector.

Course level: Intermediate

1st August, 11:00

Tax Issues for Charities - What You Need to Know 2024

Speaker: Michael O’Scathaill – Crowe

The tax system contains a range of reliefs and special treatments for charities, including a wide-ranging set of tax exemptions as well as a scheme of tax relief on donations received. These are however subject to detailed conditions and can give rise to additional compliance obligations.

Taxation can also give rise to challenges and difficulties for charities, including irrecoverable VAT, PAYE obligations which can be complicated by the status of some employees and volunteers and the extent to which fundraising activities can be kept outside the tax net.

Practitioners therefore need to be familiar with a wide range of issues in order to provide comprehensive advice to clients in this sector and this webinar will provide them with an overview of these key issues.

In this session, Michael O’Scathaill will cover the following:

• Charitable tax exemptions.
• Charitable Donations Scheme
• VAT issues and the VAT Compensation Scheme for Charities
• PAYE issues for charities
• Overview of tax issues for specialist sectors including charity shops and mutual trading.

By attending this session, you will have an awareness and understanding of the key tax issues for the charities sector and will be in a position to advise clients in the sector on how best to navigate the challenges and take advantages of any opportunities arising.

Course level: Foundation / Intermediate

1st August, 12:00

The Role of the Charities Sector in Ireland

Speaker: Colette Bennett – The Wheel

What do you think when you hear the word “charity”? Did you know that many public services, small enterprises, and community facilities were delivered by the charity sector? Would you be surprised to hear that there are almost 12,000 charities nationwide across a range of areas? During this session, participants will gain an understanding of the sector, its economic value and role in partnership in the delivery of State services. They will also hear of some key policy and legislative updates, including the new social enterprise policy; the role of philanthropy, and the Charities (Amendment) legislation.

Colette Bennett will cover the following topics during this webinar:

• An overview of the sector
• Economic impact of the sector in Ireland
• Role of Social Enterprises as a response to deglobalisation
• New Charities legislation
• The Philanthropic Landscape

By attending this session, you will learn more about the importance of the charity sector to the economy and society, you will gain an insight into the operational and funding landscape of the sector, and the key role it plays in the delivery of essential services.

This session should be targeted at practitioners engaged with the charity sector who want to gain a deeper understanding of how it operates.

Course Level: Foundation / Intermediate

1st August, 13:30

Charity Law - GDPR and Other Key Issues 2024

Speaker: Mark D Finan – The Bar of Ireland

The key objective of this session is to provide an update for attendees on the recent case law involving GDPR and in particular the recovery of damages against Data Controllers.

Auditors employ a risk-based approach using both substantive and analytical procedures to obtain insight into how their clients operate. By the end of the module, attendees will be able to know what evidence ought to be present in how a charity’s data is governed. They will be able to offer key professional advice in relation to managing a key risk for the organization.

Mark D Finan will cover the following topics during this session:

• GDPR – Over five years in existence. We will look the main obligations on data controllers and how to validly process data.
• A charity’s legal obligations pursuant to the Data Protection Act 2018 and the GDPR. An accountant may also have some insight to give in relation to the Director’s Report to ensure that it is consistent with the data management of the organisation.
• Audit procedures – what should be examined when conducting an audit on internal data management systems? Attendees will learn how to inspect procedures to verify compliance with legal obligations and how to test compliance especially under the transparency heading.
• Recent case law involving GDPR and section 117 claims.
• How clients can future proof themselves and what to expect. Understanding policies and data governance:
◦ Verifying the accuracy and completeness of disclosure.
◦ Any mitigating factors.
◦ Post disclosure events.
◦ Litigation and claims.

Attendees will be able to confidently review policies and procedures that may not have been reviewed since the introduction of GDPR. Outdated policies and procedures can cost money and a failure to comply with compliance can have a huge impact on the ability of a charity to acquire and maintain good funding. Donors need to have their information stored and processed securely. The absence of updated policies can also lead to a lack of monitoring and inefficiencies in internal controls. Attendees will be able to identify any inconsistencies between the Directors’ Report and the state of the Charity’s affairs.

This session is targeted to any accountant/auditor who provides services to the charity sector. The ever increasing compliance environment within which charities operate means that any one charity may need to draw on the knowledge base of their accountant/auditor. Having a broad knowledge of the law as it applies in relation to GDPR will enable participants to provide those services.

Current litigation will be discussed and examples from the Section 66 Inspectors’ Report into North Inner City Homeless CLG will be discussed.

Course Level: Intermediate.

1st August, 14:30

An Overview of the Charities Governance Code 2024

Speaker: Andrew Madden - Carmichael

The Charities Governance Code explains the minimum standards Charity Trustees should meet to effectively manage and control the charity they are responsible for. This short overview will explain the requirements of the code including actions and evidence needed to demonstrate compliance.


• The six principles of governance which all charities should apply.
• How to meet the core standards for each of the six principles
• Define complex charities.
• An overview of the additional standards that reflect best practice for more complex charities.
• Report on compliance to the Charities Regulator.

The Charities Regulator launched the Charities Governance Code in 2018. This Code sets out a minimum standard for governance in Irish charities. All charities in Ireland are required to implement the Code and report to the Regulator annually. Professionals who are Charity Trustees or who provide relevant professional services to Charity Trustees may be better able to perform their duties by having a better understanding of the Charities Governance Code.

By attending this session participants will have a better understanding of the requirements that Charity Trustees must implement in order to be compliant with the Charity Regulator’s Governance Code.

Course level: Intermediate

1st August, 15:30

Accounting for Charities 2024

Speaker: Lindsay Webber - OmniPro

Charity assignments are susceptible to a higher-than-normal risk level due to several factors. One such factor is the requirement to ensure that their accounts are prepared in accordance with an applicable financial reporting framework.

Although the SORP is not mandatory for charities in Ireland, many are choosing to prepare their financial statements in accordance with the SORP, either as best practice or at the request of other stakeholders.

In this session, we will recap the thresholds for both preparing accounts and having those audited, including the proposals of the new Charities (Amendment) Bill 2023. We will also cover some of the key considerations when applying SORP, looking at some common problem areas. With both FRS 102 and the SORP undergoing review, we will also look at what lies ahead for charity accounting, and what changes we might see over the next few years.

The session will include:

• A recap of the requirements to prepare accounts and have them audited, including the proposals under the Charities (Amendment) Bill 2023;
• Selecting an appropriate accounting framework;
• Key accounting issues for charities applying the SORP; and
• The future of financial reporting for charities.

This intermediate-level session is suitable for accountants who assist clients with the preparation of statutory financial statements under charity legislation, and for auditors who review those financial statements.

Course level: Intermediate