Technical roundup 6 December

Dec 05, 2019


  • The Pensions Authority have published a guidance note on the European Union (Supplementary Pension Rights) Regulations 2019 (S.I. No. 447 of 2019). These Regulations bring certain provisions of Directive 2014/50/EU (the Portability Directive) into force from 13 September 2019.


  • Client Asset Assurance Standard - the Financial Reporting Council (FRC) has this week issued a revised standard for the audit of client assets.


  • The November EFRAG Update has just been issued – it is published on a monthly basis to inform constituents about due process publications, public technical discussions held and decisions taken during that month.
  • The Committee of European Auditing Oversight Bodies has issued ‘CEAOB guidelines on the auditors’ involvement on financial statements in European Single Electronic Format’.


  • As the UN Climate Change Conference (COP) meets this week, IFAC urges decisive action to put the world on a path to a sustainable future. To clearly articulate the role of the global accounting profession in addressing the climate emergency, IFAC published its Point of View on climate action.
  • The IFRS November Update has just been issued which contains a summary of news and events over the past month.