FRS 102 introduces a fundamentally different approach to revenue recognition for accounting periods beginning on or after 1 January 2026. Whist the impact of the other major change being introduced (lease accounting) is easy to explain and visualise, it is difficult for firms and management of clients to identify and deal with the more subtle […]
This course provides an update on the amendments to FRS 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland published 10 September 2024 that is applicable for accounting periods commencing on or after 1 January 2026. The course is designed to equip delegates with the essential knowledge and practical understanding of […]
Ensuring that an effective audit file review is carried out is essential to delivering a high‑quality audit. This HAT course equips Supervisors, Assistant Managers and above with the skills and confidence needed to perform a robust, timely and insightful review of audit files. This one‑day course covers: An overview of the key elements of […]
This session provides a concise overview of the recent and upcoming changes to the IFRS suite of accounting standards, helping participants stay up to date with key developments and understand their potential impact in practice. Topics covered include: IFRS 17 – and whether it has any relevance for non-insurance entities IFRS 18 and IFRS 19, […]
Undertaking ATOL Reporting assignments requires team members to understand both the travel sector and the specific reporting obligations set by the Civil Aviation Authority (CAA). This course provides a practical introduction to the key requirements and common challenges in this specialist area. This course covers: An overview of the ATOL regulated sector The reporting requirements of the […]
This session provides an update on recent and upcoming changes to the FCA regulatory regime, with particular focus on issues affecting statutory and CASS auditors of FCA firms. The session will include: FSMA 2023 and the ongoing implementation of post-Brexit rule reform CASS 15 – how this will affect safeguarding of payment services client money […]
Undertaking a property agent assignment requires all team members to have a solid understanding of the sector- particularly the rules and expectations of the body you are reporting to, which can vary significantly. This course provides a clear and practical introduction to the key requirements. This course covers: What property agents are and why they […]
Academy assignments are often time-pressured and complex, with a wide range of sector specific regulations and reporting requirements to navigate. In this 45 minute session, Andrew Jarvis, author of HAT’s Academies Methodology: Provides an introduction to the academies sector Explains the role and expectations of the Education and Skills Funding Agency (ESFA) Outlines the key components of […]
Many firms hold a Designated Professional Body (DPB) licence, yet this remains a frequent area of noncompliance during ICAEW Practice Assurance visits. In our experience, this often stems from a lack of understanding across the team about what a DPB licence covers- and, equally importantly, the services that cannot be provided under it. This course covers: What a DPB […]
