Course Overview

This session will cover the following technical issues:

  • Form 11 for 2019 – Directors salaries on an earned basis – payments after year end – How to practically apply & what to document
  • Some of the CRO changes over the past couple of months – share redemptions etc.;
  • Documenting ex-gratia payments where voluntary strike off route is taken
  • Accounting for share for shares.  What to watch between the two accounting standards – FRS 105/102.  Whether the FRS 102 follows Company law get outs. Our preference on the route to take and why
  • What are the implications for Irish and UK auditors in a post BREXIT world
  • Auditing Financial Statements where a Revenue Audit is ongoing
  • Acting as a company secretary through a company secretarial company
  • Changes in professional appointments, fee issue and books and records etc.
  • Proprietary Directors – Post Year End Bonus / Salary

 


CDP Course Facilitators:

John Murphy

As a lead member of our technical support team, John relishes problem-solving to help accountants develop innovative client solutions and sharing technical knowledge on tax, financial reporting and auditing.

A Chartered Tax Adviser, he advises clients in practice on a range of issues from income tax, tax planning, restructuring and exit planning to Revenue audits.  In addition, he provides support on financial reporting, auditing and company law; conducts company valuations and advises on pre-sale restructuring.


Colm Owens

As a member of our Practice Support team, Colm’s focus is on helping practices achieve on-going best practice compliance, prepare for monitoring visits and assist with post-monitoring visits follow-ups.

Having spent the last 6 years as a quality reviewer with Chartered Accountants Ireland Colm has a unique insight into how firms operate, the challenges facing firms and how firms are responding to current issues facing them and the profession.


Mike O’Halloran

Mike, a member of our Practice Support team, is a qualified Chartered Accountant and Chartered Tax Advisor. He is responsible for carrying out hot file reviews, cold file reviews, annual compliance reviews, in-house training & supporting firms on a day to day basis.

Formerly a quality reviewer with Chartered Accountants Ireland, this role saw him visiting firms of various sizes across Ireland conducting audit, non-audit and anti-money laundering visits. 


Yvonne O’Sullivan

Yvonne is a key member of our technical support team, providing advice on all tax heads in response to queries submitted through our Knowledge Hub platform. In addition, she provides support within the tax department on tax planning, restructuring and exit planning solutions for a range of clients.

A Chartered Certified Accountant, Yvonne trained and worked in small practice for a number of years followed by working for over 2 years in an independent Dublin based firm.