CHARIOT (The Chartered Accountants Reference and Information Tool) has recently been updated online. Members (including student members) can access CHARIOT online for free by logging on to:
https://www.charteredaccountants.ie/en/Members/Technical1/CHARIOT/.
You will need your Member/Student ID and password to access CHARIOT. If you have forgotten your password, please email webmaster@charteredaccountants.ie and a new password will be issued to you in due course.
The following changes have taken place to the latest online CHARIOT build:
Additions to site:
Chartered Accountants Ireland Materials
Information Sheets
- IS 01/2010 Property valuations and going concern issues for auditors in the current economic environment
- IS 02/2010 Reporting to Enterprise Ireland in respect of the Employment Subsidy Scheme (Temporary) Calls 1 and 2
CCAB- I Memo
- Shareholders' Rights (Directive 2007/36/EC) Regulations 2009
International Financial Reporting Standards
- -Limited exemption from comparative IFRS 7 disclosures for first-time adopters (Amendment to IFRS 1)
IASB Updates
- IASB Update January 2010
- IASB Update (Additional meeting) 2 and 10 February 2010
- IASB Update February 2010
- IASB Update 3 March 2010 extra Board Meeting
- IASB Update 11 March 2010 extra Board meeting
ASB Financial Reporting Standards
- Amendment to FRS 25 (IAS 32) Financial Instruments: Presentation' Classification of Rights Issues
APB Bulletins
- APB Bulletin 2010/01 XBRL Tagging Of Information In Audited Financial Statements - Guidance For Auditors
APB Practice Notes
- Practice Note 15(I) The Audit of Occupational Pension Schemes in Ireland (Revised)
UK Legislation
- SI 2009/2995 Limited Liability Partnerships (Amendment) (No 2) Regulations 2009
- SI 2009/2999 Provision of Services Regulations 2009
- SI 2009/3022 Companies Act 2006 (Amendment of Section 413) Regulations 2009
- SI 2009/3081 Provision of Services (Insolvency Practitioners) Regulations 2009
- SI 2009/3128 Financial Services and Markets Act 2000 (Market Abuse) Regulations 2009
- SI 2009/3182 Companies Act 2006 (Substitution of Section 1201) Regulations 2009
- SI 2009/3348 Legal Services Act 2007 (Consequential Amendments) Order 2009
- SI 2010/145 Coroners and Justice Act 2009 (Commencement No 3 and Transitional Provision) Order 2010
- SI 2010/89 Cross-Border Payments in Euro Regulations 2010
- SI 2010/22 Transfer of Tribunal Functions Order 2010
ROI Legislation
- Companies Amendment (Miscellaneous Provisions) Act 2009
CHARIOT online is updated by the Representation and Technical Policy Department of Chartered Accountants Ireland on a bi-monthly basis to reflect new guidance and/or technical material. The next build will be in June 2010.