Charity Audits - Related Party Transactions
LINK TO SABA
Charity Audits - Related Party Transactions is a 10 minute WebEx recording covering all topics below:
Definition of a related party
Consider the disclosure requirements
How to audit this area
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Charity Audits - Related Party Transactions
LINK TO SABA
Charity Audits - Related Party Transactions is a 10 minute WebEx recording covering all topics below:
Definition of a related party
Consider the disclosure requirements
How to audit this area
Charity Audits - Pension schemes (Defined benefit assets and liabilities)
LINK TO SABA
Charity Audits - Pension schemes (Defined benefit assets and liabilities) is a 30 minute WebEx recording covering all topics below:
Understanding what defined benefit schemes are
The different types of schemes and criteria
Charity Audits – Legacies
LINK TO SABA
Charity Audits – Legacies is a 10 minute WebEx recording covering all topics below:
Define what the legacies are and the different types
Consider the income recognition criteria
How legacies should be audited
Charity Audits - Investments
LINK TO SABA
Charity Audits - Investments is a 14 minutes WebEx recording covering all topics below:
Why charities invest?
The different types of investments that charities hold
Auditing investments and their disclosures within the accounts
Charity Audits - Grants vs Contract Income
LINK TO SABA
Charity Audits - Grants vs Contract Income is a 10 minute WebEx recording covering all topics below:
What are the differences between grants and contracts
The criteria that needs to satisfied for the income to be recognized
Accounting implications
Charity Audits - Governance
LINK TO SABA
Charity Audits – Governance is a 30 minutes WebEx recording covering all topics below.
Definition of governance
What is governance and why it is important to a charity
Trustees responsibilities in relation to governance
Minute review
Conflicts and paying trustees
Serious incident reporting Trustees annual report
Charity Audits – Funds
LINK TO SABA
Charity Audits – Funds is a 16 minute WebEx recording covering all topics below.
Funds
Unrestricted funds
Restricted funds
FRS 102
Restricted Vs Unrestricted
Audit requirements
Charity Audits - Donations and Fundraising
LINK TO SABA
Charity Audits - Donations and Fundraising is a 13 minutes WebEx recording covering all topics below.
Understanding donations
Different sources of donations
Considering the income recognition criteria
Donated goods and gifts in kind
Fundraising
Summary
Charity Audits - Auditing of Tax in a Charity
LINK TO SABA
Charity Audits – Auditing of Tax is a 30 minutes WebEx recording covering Corporation Tax and Gift Aid.
Charity Audits - Audit of Charity Expenditure
LINK TO SABA
Charity Audits - Audit of Charity Expenditure is a 13 minute WebEx recording covering all topics noted in the objectives below.
Understand the range of expenditure incurred by charities
Appropriately classify expenditure between SOFA headings (as per SORP)
Consider risks associated with expenditure
Design and perform adequate audit procedures to gain assurance over expenditure
Charity Audits for Seniors 2020
LINK TO SABA
The objective of this curriculum is to provide participants with the skills needed to senior charity audits. In particular the course will focus on a number of topics specific to charities including:
Legacies
Donations and fundraising
Funds
Pension schemes – defined benefit assets and liabilities
Grants vs contract income
Investments
Governance
Audit of charity expenditure
Related parties
Audit of tax
Quarterly Update - December 2019
LINK TO SABA
Our quarterly updates tell you all you need to know about current developments in financial reporting.
Quarterly Update – September 2019
LINK TO SABA
Our quarterly updates tell you all you need to know about current developments in financial reporting.
Quarterly Update - June 2019
LINK TO SABA
Our quarterly updates tell you all you need to know about current developments in financial reporting.
APT Next Gen Roll-Out Training
LINK TO SABA
This course is aimed at all staff who will be using APT Next Gen and would have used APT Classic.
The course will focus on differences between APT Classic and Next Gen and will allow you to have a look at the new functionality within the tool.
APT Next Generation 2019
LINK TO SABA
This curriculum will take you through some of the key new functions of APT Next Gen. Please ensure you complete the eLearning courses prior to attending the class-led session.
Auditing the Transition to IFRS 16
LINK TO SABA
This publication summaries some of the common challenges associated with the adoption of IFRS 16.