CHARIOT (Chartered Accountants Reference and Information Tool) has now been updated online.
CHARIOT online is a free Members only service.
You will need your Member ID and password to access CHARIOT .If you have forgotten your password, send an email to webmaster@icai.ie and a new password will be issued to you in due course.
The following material has been added to the February 09 CHARIOT build:
Statements of Insolvency Practice
- SIP 19B Appointment as examiner under the Companies (Amendment) Act, 1990
APB Practice Notes -
- PN 27 (I) The Audit of Credit Unions in the Republic of Ireland
- PN 11 The Audit Of Charities In The United Kingdom (revised)
APB Bulletins
- 2008/10 Going Concern Issues During the Current Economic Conditions
Corporate Governance
- FRC Challenges for audit committees arising from current economic conditions
- FRC An update for directors of listed companies: Going concern and liquidity risk
International Financial Reporting Standards
- IFRS 1 (Revised) First-time adoption of international financial reporting standards (annual periods beginning on or after 1 January 2009)
ASB Financial Reporting Standards
- Amendment to FRS 8 Related party disclosures: Legal changes 2008
Pensions Regulator Materials
- Pensions Regulator Clearance Guidance (December 2008)
- Pensions Regulator Abandonment of defined benefit pension schemes (December 2008)
Statements of Recommended Practice
- Code of practice on local authority accounting in the UK 2008
UK Legislation
Statutory Instruments
- 2006 No 3428 Companies Act 2006 (Commencement No 1, Transitional Provisions and Savings) Order 2006
- 2008 No 565 Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 2008
- 2008 No 567 Bank Accounts Directive (Miscellaneous Banks) Regulations 2008
- 2008 No 569 Partnerships (Accounts) Regulations 2008
- 2008 No 623 Companies (Defective Accounts and Directors' Reports) (Authorised Person) and Supervision of Accounts and Reports (Prescribed Body) Order 2008
EU Materials - EU Regulations
- Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council
Amendments to the site:
Moved to "IFRS/IAS Archive of standards which may be applicable"
- IFRS 1 First-time adoption of international financial reporting standards (annual periods beginning on or after 1 January 2006)
Solicitors Accounts Regulations 2001
- Information Sheet 07/2008 Amendments to Solicitors Accounts Regulations 2001 and Professional Indemnity Insurance Minimum Cover for Reporting Accountants in the Republic of Ireland now also appears under M38 Solicitors Accounts Regulations 2001.