Small and micro entities: topical reporting issues

Event information

Specifically aimed at the preparation of accounts under Section 1A Small Entities of FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime, this webinar will cover topical issues relevant to late 2023 and early 2024 year-ends.

A changing economic and political environment means year-end reporting for small and micro entities will require thorough planning. In addition, as sustainability and climate reporting requirements become embedded in larger businesses, the impact for smaller entities will be covered, including practical issues and tips for compliance.

Future changes to FRS 102 Section 1A and FRS 105 as a result of the Periodic Review 2024 amendments will also be covered.  

The webinar will highlight relevant legal developments including Companies House reform and changes being brought in by the Economic Crime and Corporate Transparency Act 2023.

Key benefits

1. Topical issues for preparers of small and micro entity accounts with late 2023 and early 2024 year-ends.
2. Sustainability reporting impacts for small and micro entities.
3. Insight on incoming changes to UK GAAP and company law.

About the speakers

Peter Herbert, Director, Insight Training Peter is an ICAEW Chartered Accountant. He has a professional practice background and has 20 years’ training experience, specialising in financial reporting, auditing and company law, as well as commercial awareness and business skills. Peter is a founding director of Insight Training. He has a small practice, providing advice to mid-tier and small accountancy practices on aspects of accounting, auditing and practice regulation.

Sarah Milsom, Manager, Albert Goodman Sarah Milsom is a manager in Albert Goodman's Technical and Training team. She provides technical accounting advice across the firm. She also delivers technical accounting and regulatory training throughout their five offices.

CPD hours

ICAEW's revised Continuing Professional Development (CPD) Regulations bring in new CPD requirements. This includes a minimum number of hours and an ethics requirement. Attending this webinar could contribute up to 1 hour of verifiable CPD, providing you can demonstrate that the content is relevant to your role.

A copy of the webinar booking confirmation email is accepted as evidence of verifiable CPD. You will need to save the email as a JPEG or PDF before uploading it to your record. Click here to use ICAEW’s self-assessment tool to help you work out how much CPD you will need to fulfil each year.

Costs

ICAEW members and non-members are welcome to join. This event is organised by the Corporate Reporting Faculty. Please click here to join online.