Technical roundup, 31 January

Jan 30, 2020


  • We understand that the Central Register of Beneficial Ownership of Companies and Industrial & Provident Societies (RBO) has written to all entities that have not filed beneficial ownership information and has given them a final deadline of Friday, 31 January 2020. 
  • IAASA has published revised procedures governing the conduct of statutory Investigations under Section 934 of the Companies Act 2014.  The revised procedures, which have been developed following the enactment of the Companies Act 2018, will apply to all investigations initiated from 21 January 2020.

Northern Ireland

  • Northern Ireland’s charity regulator has issued a public call to all charities to ensure they are on the right path to meeting their legal obligations, which includes mandatory registration.
  • The SORP-making body charged with developing the Charities Statement of Recommended Practice (the SORP) is looking for engagement partners that will form key stakeholder groups to help gather feedback and ideas for change.


  • The Financial Reporting Council (FRC) has launched a consultation on the proposed revision of its UK standard ISA (UK) 315 (Revised - June 2016) - Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and its Environment
  • Another episode of an FRC Podcast series In conversation with… has been published - Phil Fitz-Gerald, Director of the Financial Reporting Lab and Hannah Armitage, Project Manager at the Lab, discuss the Lab's new report on climate reporting.  


  • The eleventh edition of ESMA's newsletter has just been issued. In this edition they take a look at their full list of ESMA staff speaking appearances and catch up on publications from December and January.


  • The Global Preparers Forum (GPF) is seeking new members to join the GPF from 1 March 2020. Successful candidates are expected to participate for a term of at least two years, with a maximum term of five years.