Training courses

The course introduces students to practical accounting and covers the preparation of a set of financial statements from source documents, via the nominal ledger and trial balance. The majority of the course consists of a detailed case study, completed on Excel.  The week concentrates on the practical problems that will be encountered by trainees over […]
The course prepares participants for working on audit assignments, explaining the purpose of an audit and the types of audit procedures they will undertake.  The course includes a simulated audit assignment which tests student comprehension of the principles covered. The results of this exercise are assessed by the HAT team and detailed feedback provided to […]
The course prepares participants for their coming year’s work which will see them completing larger and more complex assignments on their own. The course covers by the use of lectures and case studies: Bookkeeping from source documents Identification of client errors and omissions in accounting records Other accounting adjustments – depreciation, prepayments, accruals Completion of […]
The course prepares participants for their coming year’s work which will see them completing more assignments on their own, moving up in larger teams and re-visiting clients with a generally enhanced role. The course covers by the use of lectures, case studies and videos: obtaining sufficient and appropriate audit evidence understanding key audit procedures and […]
This new course is ideal for trainees with limited practical experience of corporate tax work. It is designed to give them sufficient awareness to highlight issues when preparing tax computations and covers: The basics of corporation tax; Common corporation tax adjustments and how to identify them from the financial statements; Capital allowances for companies; Capital […]
This comprehensively updated course provides an excellent overview of UK GAAP financial statements for trainee accountants, covering the following areas: The financial reporting options available for UK companies The auditor’s responsibilities for the financial statements, strategic reports and Directors’ reports; Common disclosure problems when adopting FRS 102; Key differences between FRS 102 and IFRS / […]
The course prepares participants for their coming year’s work as seniors responsible for assignments and supervising juniors. The course concentrates on the personal skills required and the practical technical skills the clients will expect them to know about which aren’t covered in their exams. The course covers by the use of lectures, case studies, role […]
The course covers by the use of lectures, case studies, role plays, outdoor exercises, the following areas (the content of the course does depend on the requirements of the participants drawn out in the introductory session): communication; competitive tendering; delegation; team work; leadership; completion of assignments; client meetings; supervising staff; planning  
This three-day residential course is aimed at all managers in general practice who need to acquire or refresh the key non-technical skills required to be successful in their role. Areas covered include: planning; review; appraisals; dealing with staff issues; decision making; team work; stress management; time management; negotiation skills; obtaining, keeping and developing clients.
This two-day online course is aimed at all managers in general practice who need to acquire or refresh the key non-technical skills required to be successful in their role. Areas covered include: planning; review; appraisals; dealing with staff issues; decision making; team work; stress management; time management; negotiation skills; obtaining, keeping and developing clients. Feedback […]
This course is designed for any experienced audit staff joining your practice. (New trainees should attend the HAT Introduction to Audit Course instead. Throughout this course, our Technical Director and editor of our methodoloy, Simon Kettlewell explains how HAT approaches an audit under ISA (UK) and covers planning, risk, materiality, tailoring your audit approach and […]
HAT provides technical update meetings covering current audit and accountancy developments and issues. These meetings are run at many firms’ offices on a quarterly basis with an online course also being run for anyone who does not have a meeting ‘in house’ or who missed their meeting each quarter. The quarterly course is held to […]
This 2.5 hour online course aims to assist auditors in their preparation for audits of entities with accounting periods commencing on/after 15 December 2021 (i.e. typically 31 December 2022 year ends and onward). We will look at the key issues and provide practical guidance on how to interpret and apply the new Standards. The course […]
ISQM (UK) 1 requires all audit firms by 15 December this year to: Establish the firm’s quality objectives; Identify and assess their quality risks; Design and implement appropriate responses; Design and implement monitoring activities. Firms will no longer be able to simply adopt an ‘off the shelf’ audit procedures manual, which is possible with the […]
In December 2023 the SRA announced a full review of their consumer protection arrangements as a result in general increase in the number and size of interventions they make into law firms. This highlights a key risk for reporting accountants and highlights the need for a robust approach to SRA assignments. This essential update, which […]
This two hour online update covers recent developments in the Charities sector. Presented by Andrew Jarvis, HAT’s Charities expert the course also covers common problematic areas we identify in file reviews. Specific topics will be finalised shortly before the course takes place but will include: Impact of the Charities Act 2022 Updates in Commission guidance […]
Stepping from audit manager to R.I. represents a significant challenge and change in role. R.I.s must: Determine the overall audit plan rather than simply executing the agreed plan Balance competing demands such as client service, audit quality and efficiency Make difficult decisions and judgements, ensuring these are properly reflected in the audit working papers. This […]
The 2017 Regulations require that all relevant members of your team receive regular update training. The content of this course will vary over time but will include: The basics – which areas cause problems in practice? Recent changes in legislation and guidance Current ‘hot topics’ identified by supervisory bodies
Compliance with the Money Laundering regulations has never been so important, or arguably, so difficult: The expectations of supervisory bodies, including the ACCA and ICAEW have increased significantly over the past twenty four months; The pandemic has resulted in a surge in fraudulent activity, but not necessarily an increase in reports made by firms; and […]
Many firms have a DPB license, however this is a key area of non-compliance in ICAEW Practice Assurance Visits. From experience  a key reason for this is poor understanding across the team of what ‘DPB’ is and services the firm can and cannot provide under such a license. This course covers: What is a DPB […]
This course is designed for all new staff irrespective of their role, including support staff, unless they are due to attend the HAT B course. It covers: a practical understanding of the term ‘money laundering’ and the types of offence staff may come across in practice; the ‘red flags’ staff should be aware of which […]
One key requirement of GDPR is for staff to be trained. Failure to ensure that staff understand the basic requirements of the legislation significantly increases the risk of non-compliance. This 30 minute summary covers: What is GDPR? The basics of understanding the lawful basis for collecting and holding data, and data retention Procedures and measures […]
This course ensures that delegates are able to effectively review an audit file and complete the finalisation stage with confidence. The course covers the following: Overview of the key elements of audit finalisation, including consideration of disclosure and drafting management letters and letters of representation How to review individual audit sections, including identifying audit issues […]
Over five ondemand modules this course provides attendees with a comprehensive overview of the charity environment in England and Wales and the resulting financial reporting and audit implications. It is intended as an introduction for staff working on charity assignments for the first time or as a refresher for more experienced staff. Introduction to charities […]
This course is aimed at delegates who have not previously been trained on Solicitors Regulatory Authority (SRA) Accounts Rules assignments and for staff who need a comprehensive refresher.  The course will be based around the new SRA Accounts Rules and will specifically highlight areas of risk. The content of the course includes: Overview of the […]
This course provides attendees with a clear understanding of the types of scheme that may require an audit, an overview of the detailed requirements and specialist terminology of this sector and an overview of the work they will undertake to allow them to effectively prepare and audit occupational pension scheme financial statements. An overview of […]