Training courses
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 […]
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 […]
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, […]
Our popular quarterly update is a must for anyone working in the accounts and audit team or firms of any size. Whilst the topics will vary on each update, each update covers: Economic crime, anti-money laundering and practice related matters, including Practice Assurance Financial reporting developments Audit update Specialist areas update, covering topics such as […]
ISQM (UK) 1 has been effective for a few years now, but regulatory feedback indicates that a number of firms struggle to grasp some of the key concepts, which include: Establishing the firm’s quality objectives Identifying and assessing quality risks Designing and implementing appropriate responses Designing and implementing ongoing monitoring activities Under ISQM (UK) 1, firms can no longer rely on an “off-the-shelf” audit procedures manual; instead, […]
The SRA is preparing to introduce significant changes to the SRA Accounts Rules and to the role of Reporting Accountants, following a number of interventions in firms over recent years. This update explores the proposed changes, their practical impact on assignments, and how firms should adapt their approach both now and in preparation for the […]
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 […]
Have you assessed how the new Charities SORP and revisions to FRS 102 impact your clients? Are your clients aware of these changes so they can prepare effectively? The Charities SORP 2026 applies the new requirements arising from the periodic review of FRS 102 to charities and makes several other important changes, including the introduction […]
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 […]
Stepping up from audit manager to Responsible Individual (R.I.) represents a significant shift in responsibility and mindset. New R.I.s must: Set and determine the overall audit strategy, rather than simply executing a plan Balance competing priorities such as client service, audit quality and efficiency Make challenging decisions and professional judgements, and ensure these are fully and […]
Under the 2017 Money Laundering Regulations, all relevant team members must receive regular anti money laundering (AML) training. This annually updated course provides staff with an up to date and practical summary of key responsibilities, emerging risks, and best practice. This course covers: The latest AML legislation and regulations The three stages of money laundering Client Due […]
Compliance with the Money Laundering Regulations has never been more important or, arguably, more challenging. In recent years: Expectations from supervisory bodies, including the ACCA and ICAEW, have increased significantly The pandemic led to a substantial rise in fraudulent activity, without a corresponding increase in reports made by firms The ongoing geopolitical instabilities have highlighted the critical […]
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 […]
Introduction to Charities – A Practical Guide is delivered over five on-demand modules and provides attendees with a comprehensive introduction to the charity environment in England and Wales, along with the key financial reporting and audit implications. It is ideal for staff working on charity assignments for the first time, as well as a useful […]
Introduction to SRA Accounts Rules Assignments is designed for delegates who are new to Solicitors Regulation Authority (SRA) Accounts Rules assignments, as well as staff who require a thorough refresher. The course is structured around the current SRA Accounts Rules and highlights key areas of risk that firms need to be aware of. This […]
Introduction to Pensions – A Practical Guide provides attendees with a clear and practical understanding of occupational pension schemes, including which types of schemes require an audit, the specialist terminology used in the sector, and the key audit and preparation work involved. By the end of the course, participants will be well-equipped to prepare and […]
