Course Details

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. While the Charities SORP is not yet mandatorily applicable, many charities are voluntarily applying this which presents additional disclosure requirements. This course focuses on the key considerations for financial reporting in Irish Charities, including;

  1. Selection of an appropriate financial reporting framework
  2. The differences between SORP and FRS 102
  3. Key accounting issues for Charities, including issues with SORP application
  4. Review of Charities financial statements

CPD Course Speaker

Chartered Tax Advisor

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. Prior to this he spent 12 years working in small and medium sized practices. In these roles, Mike has gained a comprehensive knowledge of the profession and has worked with a broad range of clients across many industries