CPDStore Ireland

10:00 - 11:40

Financial Reporting for Charities and CBI Regulated Entities

Speakers: Lindsay Webber, Lungi Sepotokele - OmniPro

Charities and CBI-regulated entities operate under specialized reporting frameworks that go beyond standard FRS 102 requirements. This session provides focused guidance for practitioners working in these important sectors.

Charities SORP Updates: Understand the new charity size tiers and what they mean for your reporting obligations. The Trustees' Report requirements have been enhanced - learn what must now be disclosed and how to present it effectively. We'll also cover how recent FRS 102 changes flow through to charity accounting, ensuring your charity clients remain compliant.

CBI Regulated Entities: In this section we focus on investment intermediaries, mortgage and insurance brokers. This segment covers capital and solvency requirements, regulatory return preparation, and the specific reporting formats required by the Central Bank. Understand your obligations around regulatory engagement and how to manage the dual reporting burden of Companies Act and CBI requirements.

In this session Lindsay Webber and Lungi Sepotokele will cover the following topics:

Changes to the Charities SORP
• Charity size tiers
• Trustees Report
• FRS 102 changes

CBI Regulated Entities
• Capital requirements
• Reporting to CBI

By attending the session, you will be better placed to advise and support your charity and CBI-regulated clients.

This session will be of most interest to Practitioners with charity clients and CBI regulated clients

Course Level: Advanced

12:10 - 13:50

Complex Transactions and Disclosure Requirements

Speakers: Lindsay Webber, Lungi Sepotokele - OmniPro

This advanced session tackles the technical issues that experienced practitioners encounter when dealing with sophisticated business structures and transactions.

Group accounting remains one of the most challenging areas of financial reporting. We'll examine control assessment under FRS 102, explore when exemptions from consolidation apply, and identify the common errors that undermine group accounts quality. Business combinations bring their own complexity - learn how to apply acquisition accounting correctly, recognize intangible assets appropriately, and perform robust goodwill impairment testing.

Related party transactions are an area of persistent regulatory concern and frequent omission. Gain clarity on who is a related party, what must be disclosed, and how to ensure nothing slips through the cracks. Fair value measurement underpins many FRS 102 requirements - understand the hierarchy of inputs, when valuation experts are needed, and the distinction between required and permitted fair value accounting.

Finally, going concern assessment has never been more critical. Post-pandemic, in an era of cost pressures and economic uncertainty, we'll examine how to perform a robust going concern assessment, when material uncertainties must be disclosed, and how to communicate effectively with directors and stakeholders.

In this session Lindsay Webber and Lungi Sepotokele will cover the following topics:

• Group Accounting and consolidation
• Business combinations and goodwill
• Related party transactions
• Fair value measurement
• Going concern assessment and disclosure

By attending the session, you will be better placed to advise and support your clients on the more complex financial reporting challenges.

This session will be of most interest to preparers of financial statements

Course level: Advanced