Technical roundup 14 September

Sep 13, 2018

Developments of interest this week are outlined.


  • Reminder: Chartered Accountants Ireland has published Technical Release 04/2018 Companies Act 2014 – Small and micro companies. The Companies (Accounting) Act 2017 made a range of amendments to the accounting and filing requirements of the Companies Act 2014 - this Technical Release is intended as a signpost to assist with the preparation of statutory financial statements of small and micro companies.
  • IAASA has published its annual Observations document highlighting those key topics that management, Directors and Audit Committees should consider when preparing and approving 2018 financial statements.
  • IAASA will be hosting a Brexit Breakfast Briefing, which will cover a number of key areas and their potential impact auditing and accounting in Ireland on 24 October 2018.
  • The CRO have issued their regular gazette.


  • The European Securities and Markets Authority (ESMA) has updated its public register with the latest set of double volume cap (DVC) data under the Markets in Financial Instruments Directive (MiFID II).It has also moved its register for benchmark administrators and third country benchmarks to the ESMA registers database.


  • A podcast has been released sum­maris­ing the dis­cus­sion of several topics at the IFRS Advisory Council held in London on 4–5 September 2018.