Format
This course will be delivered via Zoom on Thursday 23 October 2025 from 9.30am to 13.00pm. The Zoom link will be emailed to participants the day before the course is due to take place.
The online interactive live sessions will utilise the functionality of our online learning platform and will be an engaging, collaborative manner of learning. This session will not be recorded, and therefore attendance is required.
Who should attend
This course is suitable for both accountants working in practice and accountants working in other roles who are looking to update themselves on the accounting regimes applicable to small and micro entities. It is also relevant to users of financial statements who have an understanding of accounting.
Course overview
- Applicability of FRS 102 and FRS 105
- Financial statement format options for small and micro entities
- Overview of disclosure requirements for small and micro entities
- Financial instruments accounting
- Key areas of change
Key Learning Outcomes
By the end of this course, participants will be able to:
- Understand the regulatory background to accounting in Ireland and Northern Ireland
- Understand the key financial reporting requirements applicable to small and micro entities
- Understand recent key changes to the standards
Speaker bio
Ben Wheaton Healey - Ben is a freelance IFRS and Irish/UK GAAP trainer and university lecturer and with over 20 years of experience in training for international clients. He qualified with KPMG, working with them in the UK and Switzerland on high profile engagements. He has also been an examiner for Chartered Accountants Ireland and ICAEW.
Note for Legacy CPA Members
Members who joined Chartered Accountants Ireland following the amalgamation on 1 September, please continue to book on the CPA Portal here
to ensure you receive your member discount.
Contact us If you have any questions regarding this or any other CPD course or requirements, please feel free to contact the team here
or call us at (+353) 01 523 3930
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