Accounting & Audit

Date: 20th July 2026
Time: 9:30am – 11:30am

Accounting
This is a topical course and the content will reflect that. The session will address all the topical issues and recent changes to the rules. The session will use practical examples and case studies, where relevant, and will cover:

• Changes to FRS 102 and FRS 105
• Focus on practical problems with lease accounting and revenue recognition
• Changes to other relevant accounting standards and SORPs
• Any relevant Exposure Drafts, including the consultation on the periodic review
• Companies House Reform
• The latest on narrative reporting
• The latest guidance from ICAEW

Audit
There is lots changing in the world of audit. Auditing standards continue to change and there’s also a plethora of feedback from professional bodies to take on board. We will highlight all the important changes in this area and what auditors need to do to comply. Exact content will depend on what is topical at the time of the session but is likely to include:

• ISA changes in 2026 – what they mean in practice
• The impact of recent FRC guidance on smaller entity audits
• Common problem issues on files and how to address them
• ICAEW and FRC feedback on audit quality
• Update on recent changes to Audit Regulations
• Common ethical queries – and how to address them