Tag Archives: charities

Auditing of Charities

Charity audits are high risk, as has been shown in the recent news story about the disciplinary action against the auditors to the former charity Console. Auditors have always been expected to have relevant knowledge corresponding to the task in hand and it’s important to have a clear understanding of the key risks involved in… Read More


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More on Parts of FRS 102 That Are Not Yet Applicable in the RoI

More on Parts of FRS 102 That Are Not Yet Applicable in the RoI Following on last week’s blog piece about Section 1A Small Entities FRS 102, which as you know, does not yet apply in the Republic of Ireland (RoI).  There was an error in the blog which stated that charities that were formed… Read More


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FRSSE and Companies Limited by Guarantee

FRSSE and Companies Limited by Guarantee A query came in from a client recently about the application of the FRSSE to charities for 2015. It’s worth repeating here, as general knowledge about the application of the FRSSE. Here is the query ‘I read somewhere that charities in Ireland cannot apply FRSSE and must go to… Read More