Technical roundup, 29 November

Nov 29, 2019

Chartered Accountants Ireland

  • The CCAB-I Insolvency Committee has today published revised versions of Statement of Insolvency Practice 1B: A receiver’s responsibility for the mortgagor’s records and Statement of Insolvency Practice 2B: A liquidator’s investigation into the affairs of an insolvent company.  These revised Statements of Insolvency Practice are available on our website.


  • The Financial Reporting Council (FRC) has this week issued a revised standard for the audit of client assets.  


  • In this month’s IASB podcast, the Chair of the International Accounting Standards Board, Hans Hoogervorst, and Board member Darrel Scott, together with communications team member Kasia Gilewska, provide a summary of discussions held at the November Board meeting as well as of other developments.
  • A global search has begun for highly qualified volunteers to fill seven volunteer openings on the International Auditing and Assurance Standards Board (IAASB) as Board Member for an initial term of up to 3 years, commencing January 1, 2021.
  • The IFRS have issued their November briefing on climate related disclosures.