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FRS 102 – Audit Implications

Training - Continuing Professional Development

Item Detail
Speaker Matthew Shaw
CPD 3.5 hours
Duration TBA
Location TBA
Dates TBA
Member Price £105 + VAT
Non-Member Price £140 + VAT

Register your Interest

This course is not currently scheduled to run. We may schedule new dates over the next few months depending on interest. To register interest please contact us.


To ensure that delegates have adequately considered the challenges posed to auditors by the introduction of FRS 102.

NB: This course is primarily designed to address the audit implications of FRS 102, for delegates who need a comprehensive overview of the Standard itself, they should attend FRS 102 ~ What does it mean for me?

Course Content

  • Auditing the transition; including, consideration of the heightened risk of fraud and error, and also considering the ethical issues where the audit practice has been involved in the accounting side of the  transitional process
  • Audit issues surrounding financial instruments
  • Reminder of the audit considerations where an expert is used
  • Impact on the Auditors Report
  • Overview of the changes to HATs Audit Manual resulting from the adoption of FRS 102.


If you would like to make a booking or have any questions about a course, please use the form below or click here to email else call us on 020 7213 9911.

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Terms and conditions can be found on our pdf can be found below as well as our booking form if you would like to send in.