Audit & Accounts

Credit Union Training
Audit & Accounts

Changes to Accounting Standards

In September 2024, the FRC released the latest version of Financial Reporting Standard 102 (FRS 102). FRS 102 is the accounting standard that governs most

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Audit & Accounts

Future of Provisioning

IFRS 9 came into force in 2018 for entities applying International Accounting Standards. While its implementation did not impact Credit Unions applying FRS 102; it

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Credit Union Investigations
Audit & Accounts

Changes to your next audit

The Financial Reporting Council (FRC) has revised a number of auditing standards that will increase the scope of the work that all auditors are required

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Credit Union Tax
Audit & Accounts

Preparing for 2020 year end

This year end is likely to be different from any other due to Covid-19. We therefore thought it would be useful to update last year’s

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Making Tax Digital

Making Tax Digital (MTD) is a HMRC initiative to make the reporting of taxes for individuals and businesses easier and in a near real time

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FRS 102: Update

In Autumn 2016, we posted that the FRC were consulting on changes to FRS 102.  FRS 102 is the accounting standard that will apply to

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