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HAT Group, making accountants count

COVID-19 Audit and Financial Reporting Implications

Training - CPD Courses

Course Summary

Item Detail
Date 20 Apr 2020
Location Online
Duration 1.5 Hours
Participants Any experienced member of the team
Speaker Simon Kettlewell
Member price £55+VAT
Non member price £75+VAT

Content of Course

This 90-minute online course guide auditors and those preparing financial statements through the myriad of guidance issued at the start of the pandemic, from amongst others, the FRC, ICAEW and ACCA. We will look at the key issues and explain how to correctly interpret existing standards and guidance in the current crisis.

The course will cover the following topics:

  • Planning considerations, including consideration of risk
  • Fieldwork consideration
  • Measurement issues, including consideration of conditions existing at the period-end
  • Audit evidence issues
  • Completion considerations
  • Post balance sheet events – determining whether the pandemic is an adjusting or non-adjusting event
  • Going Concern
  • Disclosure considerations
  • Issues in group audits
  • Audit reports, including modifications to the report
  • Documentation of these issues using HAT’s specific Coronavirus audit programme



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

Purchase a Recording

Prices per viewing are as above, contact us for multiple viewing prices. Please use the form below, email us, or call us on 020 7213 9911 and we will confirm prices and provide a copy of the course.