Revenue has updated the Tax and Duty Manual regarding the recovery of VAT on motor vehicles. The manual has been updated to provide further information on vehicle conversions. 

Last week we examined option one in HMRC’s long planned consultation on “Raising standards in the tax advice market” which proposes mandatory membership of a recognised professional body and is clearly HMRC’s preferred option. This week we are seeking your feedback on option two, a hybrid regulatory model in of joint HMRC and industry enforcement and encourage you to share your views with us by Tuesday 7 May 2024. Next week’s edition of Chartered Accountants Tax News will set out more information on the final option, regulation by a separate statutory government body in addition to approaches to strengthen the controls on access to HMRC’s services for tax practitioners. Joint HMRC and industry enforcement Under this option, HMRC and industry would monitor and raise standards of the market. Unaffiliated tax practitioners would have to be supervised by HMRC and professional body members would be subject to the supervisory requirements of their professional body. Note that this option is unlikely to beHMRC’s preferred option. More information on this option is set out in Chapter 6. Tax practitioners in scope of the regulatory framework would be required to become and remain a member of a recognised professional body or be supervised by HMRC to provide tax advice and tax services. According to the consultation document, this would provide greater market flexibility as tax practitioners would have a choice of either becoming a member of a professional body or being unaffiliated with any professional body and instead being supervised by HMRC as a tax practitioner. Professional bodies’ responsibilities would remain the same, which includes maintaining oversight and supervision for their members and ensuring they meet the appropriate standards. They would also remain responsible for acting where members are found to be in breach of the standards required of them. This would build on the supervisory role professional bodies currently undertake to maintain professional standards amongst tax practitioners. They would not be expected to oversee the unaffiliated market. HMRC believes that as for option one, this would have minimal impact on current professional body members who meet expected standards. Under this approach HMRC would take a greater role in maintaining and raising standards of those tax practitioners who are unaffiliated with a recognised professional body. HMRC would undertake checks of those being supervised, beyond those being proposed under mandatory registration (see Chapter 5). Checks could include adherence to the ‘Standard for Agents’ and/or complete and certify that they have met appropriate continuing professional development requirements. The practitioner would be expected to declare annually that they continued to meet requirements. Additionally, HMRC would carry out ongoing risk-based checks to ensure tax practitioners continued to meet requirements and would be responsible for enforcement when tax practitioners do not comply with standards. This approach would therefore require investment to expand HMRC’s role beyond its current role of administering the tax system and supervising some tax practitioners for AML. The ability of this approach to raise standards in the market will be dependent on the supervisory role undertaken by HMRC. However, HMRC taking on a strong supervisory role of tax practitioner professional standards whilst administering the tax system could create a conflict of interest. This is because HMRC could be perceived as acting as both judge and jury, as the department would be responsible for checking both tax compliance and setting and enforcing standards of tax practitioners, for example, where there is a difference in interpretation of the law, or where the tax practitioner considers they are acting in the best interest of the client even though HMRC disagrees with the outcome. Other risks include the added complexity in the market for example, the potential for there to be different requirements and levels of oversight and enforcement for HMRC-supervised tax practitioners compared to professional body-supervised tax practitioners. This could cause confusion and complexity for clients and start a race to the bottom if HMRC and professional bodies had differing requirements. The government would be cautious about creating a dual system of regulation that could undermine the objective of supporting consistent standards and enforcement in the pursuit of creating a level playing field.

Revenue has published a new Tax and Duty Manual to provide guidance on the VAT treatment appropriate to Deposit Return Scheme (DRS) refunds. The DRS came into operation on 1 February 2024 and provides for a small refundable deposit on drink products supplied in plastic bottles and aluminium or steel cans. The deposit is refunded to a person who returns an empty container to the DRS for recycling or reuse.  Section 92A VATCA 2010 legislates for the VAT treatment of the DRS. Because it is not possible for businesses in the supply chain (e.g. manufacturers, importers, wholesalers, retailers) to know at the time they make their supplies whether or not containers will eventually be returned when they are empty, no VAT arises on supplies of drink products in the supply chain. VAT on the deposit only arises where the container is not returned under the DRS, in which case it is the Scheme Operator, Re-turn, who is liable to account for and pay the tax. Re-turn was appointed by the Minister for the Environment, Climate and Communications to operate the DRS.  

Revenue has updated the Tax and Duty Manual which provides guidance on EU Cross-Border Payments (CESOP) registration and filing. The updated manual contains detailed guidance on the process for filing CESOP reports using Revenue Online Services (ROS). The filing facility for CESOP in ROS opened on 1 April 2024.  With a view to assisting Payment Service Providers (PSPs), or their designated filing intermediaries, with a CESOP reporting obligation in Ireland, the manual provides:  Detailed guidance on the process for registration as a resident or non-resident PSP for the purpose of CESOP reporting in Ireland;  Detailed guidance of the process for filing CESOP reports in Ireland;  Details of the technical specifications required for filing CESOP reports in Ireland.  The registration facility for CESOP filers opened in Ireland on 1 February 2024.  

The Department of Justice has published guidelines for designated persons supervised by the Anti-Money Laundering Compliance Unit. The guidelines provide assistance to those persons in understanding and meeting their obligations under the Criminal Justice (Money Laundering and Terrorist Financing) Act 2010, as amended.   The Department of Justice welcomes comments on the guidelines and will consider feedback received prior to 30 June 2024 as part of its first review process. Further information is available on gov.ie. 

Revenue has published a new Tax and Duty Manual to provide guidance on outbound payments defensive measures contained in Chapter 5 Part 33 TCA 1997, as introduced in Finance (No.2) Act 2023. The aim of these defensive measures is to prevent double non-taxation.  Chapter 5 Part 33 TCA 1997 provides for the implementation of defensive measures, by way of withholding taxes, on outbound payments of interest and royalties, and on the making of distributions, in certain circumstances. The measures apply to payments or distributions by Irish resident companies, or payments by Irish branches of non-resident companies, to associated entities who are resident, or situated, in specified territories.  

  In this week’s Sustainability/ESG bulletin, read about the deadline extension for Ireland’s SDG Champions Programme and the publication of resources for climate adaptation in Ireland’s transport sector. Also covered is a consultation on the design of the hydrogen and carbon capture and storage supply chain fund in the UK, grants for Northern Ireland businessesinvolved in sustainability and youth programmes, funding under the EU’s EENergy project, the FRC’s regulatory review of sustainability assurance services, and a new report from the World Meteorological Organization on climate change indicators in 2023, as well as the usual articles, videos, podcasts, and upcoming events.   IRELAND Expressions of Interest for Sustainable Development Goal (SDG) Champions Programme The Department of Environment, Climate and Communications (DECC) has extended its deadline for expressions of interest for its 2024-2025 Sustainable Development Goal (SDG) Champions Programme. The programme, established in 2019, aims to raise public awareness of the SDGs and to demonstrate that everyone in society can make a contribution to the 2030 Agenda for Sustainable Development. Further information can be found on the DECC website and the new deadline for applications is 5pm on Monday, 8 April 2024. Climate adaptation in Ireland’s transport sector The Department of Transport has published resources and research into the adaption of the transport sector in Ireland. The term ‘adaptation’ refers to how we adapt our society and economy in response to climate change. It means the changes in our processes, practices, and structures to moderate potential damages or to benefit from opportunities associated with climate change. The Department’s resources include information on adaptation, sectoral and National Adaptation Frameworks, international adaptation Governance and Reporting, Climate Adaptation and Transport Sub-sectors, and Resources and Transport Research, all of which can be found here. For more on adaption, you can also sign up for the Climate Ireland Adaptation Network newsletter by emailing climateireland@epa.ie. NORTHERN IRELAND & UK Consultation on design of the hydrogen and CCUS supply chain fund The Department for Energy Security and Net Zero (DESNZ) is seeking evidence to help inform the design of the hydrogen and CCUS Green Industries Growth Accelerator (GIGA) supply chain fund. The Green Industries Growth Accelerator (GIGA) is a £960 million fund announced in Autumn 2023 to support the expansion of strong and sustainable clean energy supply chains across the United Kingdom. The closing date for responses is Tuesday 23 April 2024. Grants for business involved in sustainability and youth programmes Grants of up to £40,000 are being made available for eligible organisations in Northern Ireland that are working with children and young people to deliver Sustainable Youth, the Environment and Sustainability Curriculum model developed by Ulster Wildlife on behalf of the Education Authority Youth Service. Eligible types of business include those working with children and young people in Northern Ireland with a turnover of under £1 million in their last financial year, and community interest companies (CIC) and/or not-for-profit companies limited by guarantee (with a not-for-profit ‘asset lock’ clause). Funding is for two years and organisations can apply for up to a maximum of £20,000 a year (£40,000 in total); applications at all funding levels are encouraged. The deadline for expressions of interest is Friday 12 April 2024. Assurance of Sustainability Reporting Market Study - FRC The Financial Reporting Council (FRC) is conducting a market study into the market for the assurance of sustainability reporting. The study will focus on how well the UK sustainability assurance market is functioning, whether this market is delivering desirable outcomes including high quality assurance with minimal burdens and costs on business, and how the market may develop in the future. It will centre on the impact of sustainability assurance across UK companies, considering how sustainability assurance impacts companies, investors and the wider assurance market. The closing date for responses is 13 June 2024. GLOBAL Climate change indicators reached record levels in 2023 A new report from the World Meteorological Organization (WMO) confirms that 2023 broke records for many climate indicators. Heatwaves, floods, droughts, wildfires and rapidly intensifying tropical cyclones caused misery and mayhem, upending every-day life for millions, according to The State of Global Climate, which also reports that the cost of climate inaction will be higher than cost of climate action. It does point to “a glimmer of hope,” which it identifies as the renewable energy transition. Did you know? Under the EENergy grant companies can apply for and claim €10,000 to spend on energy-saving activities in their business. In two years EENergy project will distribute €9 million in form of 900+ grants for SMEs throughout Europe to engage in activities, purchases or integrations that will improve their overall energy spendings with a minimum of 5 percent. Each company can apply for maximum €10,000 grant with 100 percent financing.  Find out more at https://eenergy-project.eu/ Listen Five Degrees of Change: Tomás Sercovich, Business in the Community Ireland (Podcast) (65 mins) Watch A recording of Chartered Accountants Worldwide 4th Episode of Difference Makers Discuss , where Institute President Sinead Donovan met Naomi Walsh, Vice President of Chartered Accountants Australia and New Zealand. Naomi's journey from regional Tasmania to international success, marked by pivotal roles including the UK Olympics, offers lessons in resilience. She discusses overcoming bias, global networking, and accountants' evolving role in sustainability, promoting integration of Sustainable Development Goals in accounting, citing Tasmania's carbon accounting leadership. Articles Here’s how professional service providers can step up for climate action (Financial Times – Sustainable Views) One-in-five believe firms supporting neurodivergent staff, survey finds (RTE News) Emissions connected to top oil and gas firms may cause millions of heat deaths by 2100, study finds (The Guardian) Corporate Sustainability Reporting Directive – The stakes are too high for greenwashing (Business & Finance) Upcoming Events  ICAEW, Sustainability for Business Gain insights on integrating sustainability into business operations, going beyond just carbon to consider the broader impacts and dependencies on people and planet. 23 April, 08:15 - 12:00, In person. Chartered Accountants Hall, One Moorgate Place, London, EC2R 6EA, UK   Accountancy Europe and others How can company boards lead the sustainability transition? The event will also draw on the recent Accountancy Europe, ecoDa and ECIIA publication ESG Governance: questions boards should ask to lead the sustainability transition which sets out practical questions that boards should consider in their efforts on ESG, sustainability transition planning, delivery on sustainability objectives and limiting greenwashing risks. 10 April, 10:30-12:00 CET, Virtual   Chartered Accountants Ireland ESG Masterclass: Take your sustainability knowledge to the next level (ROI/NI) Masterclass designed for all professional accountants working in business or practice, wishing to consolidate their knowledge and understanding of the sustainability regulatory, reporting and assurance landscape. 18 April, 08:30 – 13.00, Virtual   Dublin Chamber, Sustainability Academy – Sustainability ESG 101 In today's world, consumers and investors are placing a growing emphasis on environmental, social, and governance (ESG) practices. Our introductory Sustainability/ESG 101 course equips business professionals across all sectors with the foundational knowledge they need to navigate this evolving landscape. 19 Apr 2024, 09:30 AM - 12:00, Webinar   ICAS Sustainability Summit This event, hosted in association with Accounting for Sustainability (A4S), will bring together sustainability experts and forward-thinking business leaders to explore how we can accelerate the vital business changes needed to save our planet. A specialist line-up of speakers and panellists will delve into the future of sustainable business, the role of technology in the climate transition and the evolving sustainability reporting landscape. The summit also marks the launch of ICAS’ sustainability business network – a collaborative community where professionals can share and benefit from sustainability-related insights. In person, Edinburgh, 25 April 2024.   ICAEW, Preparing your business for the green workforce, (time to be confirmed) This webinar will provide an overview of the latest trends on green skills in the UK economy and the key steps businesses are to take to develop an inclusive green talent pipeline. The speakers will feature case studies of UK businesses that have implemented green skills development initiatives and key recommendations. 21 May, Virtual   National Sustainability Summit 2024 Dates: May 28-29 Locations: RDS   EPA Circular Economy Conference 2024. The event takes place in the Aviva Stadium, Dublin, Wednesday 25th September 2024. 25 September, Aviva Stadium, Dublin Network for Chartered Accountants working on ESG projects Are you a Chartered Accountant working in ESG or working on ESG-related projects? Would you like an opportunity to engage with other Chartered Accountants working in this space to share insights, challenges and opportunities? Chartered Accountants Ireland now has a network to allow members working in sustainability/ESG to meet and discuss all matters of interest re ESG and accounting. •             Next meeting: Wednesday, 24 April, 14:00-15.30 •             Teams If you would like to attend, please email sustainability@charteredaccountants.ie   You can find information, guidance and supports to understand sustainability and meet the challenges it presents in our online Sustainability Centre.

The Financial Reporting Council (FRC) has today issued amendments to Irish and UK accounting standards which conclude the ongoing periodic review of the FRS 100 to FRS 105 standards, and significantly, FRS 102. Periodic reviews take place approximately every 5 years and consider issues which may merit changing the extant standards, including developments in IFRS Standards, feedback from stakeholders and new or developing topics that need to be addressed in an accounting standard. These amendments represent the completion of the second periodic review of the standards. In late 2022/early 2023, the FRC issued FRED 82 which set out the proposed amendments to the standards as part of the periodic review. The Institute issued a response to this in 2023. Some of the key amendments made by the FRC include; Significant changes to lease accounting for FRS 102 preparers, with many leases now being required to be recognised on the balance sheet. These new rules are consistent with the requirements of IFRS 16 Leases, but will include some simplifications whereby certain leases will be exempt from the new requirements (notably for short-term leases & low-value assets). There will also be other practical simplifications relating to rates used, contract modifications and sale & leasebacks. No significant changes have been made to lease accounting under FRS 105 compared to the current standards. Significant changes to revenue recognition requirements under both FRS 102 and FRS 105. The revenue recognition sections of both standards have been retitled & rewritten based on IFRS 15 Revenue from Contracts with Customers. A central feature of the new requirements in both standards is the incorporation of a five-step revenue recognition model. The new model is intended to provide a single comprehensive framework for revenue recognition. Some simplifications are included in the standards compared to IFRS 15 (with further simplifications offered in FRS 105 for micro-entities). Other changes to FRS 102 arising from the periodic review include; Section 2 Concepts and Pervasive Principles has been rewritten to align with the IASB’s Conceptual Framework for Financial Reporting. A new Section 2A Fair Value Measurement has been introduced, replacing the previous appendix to Section 2. A new paragraph 3.8A has been added to section 3 of FRS 102, requiring disclosure of the fact that financial statements have been prepared on a going concern basis, confirmation that management has considered information about the future as well as any significant judgements made in assessing the entity’s ability to continue as a going concern. Section 7 Statement of Cash Flows has been amended to introduce disclosure requirements relating to Supplier Finance Arrangements. Section 1 has also been amended to exempt qualifying entities from making these disclosures (subject to equivalent disclosures being made in its consolidated financial statements). The ability for a company to newly adopt the recognition and measurement provisions of IAS 39 as an accounting policy choice under section 11.2 of FRS 102 will be restricted to situations where adopting the option is necessary to achieve group consistency. The effective date for most of the proposed amendments is periods beginning on or after 1 January 2026. Early adoption is permitted, provided all amendments are applied together. There is one exception to this relating to the supplier finance arrangements amendments which are effective for periods beginning on or after 1 January 2025. The FRC decided not to amend the standard to incorporate the expected credit loss model from IFRS 9 into FRS 102, but have noted their intention to reconsider this matter in the future.

From the Institute's  Professional Accounting team : Introduction On 15 March 2024, the Irish Department of Enterprise, Trade and Employment (DETE ) published the General Scheme of Companies (Corporate Governance, Enforcement and Regulatory Provisions) Bill 2024 (“General Scheme”) to make amendments to Companies Act 2014 (CA 2014).Please click here for the press release on the General Scheme. Click here for the text of the publication and the regulatory impact analysis of the General Scheme. Readers may recall that DETE conducted a public consultation on proposals to enhance the CA 2014 (“Consultation”) last year. The Institute responded to that consultation and you can click here to see the response. The General Scheme is wide ranging, and we set out below some of the proposed provisions which if enacted may be of interest to members. Please also refer to the Corporate Enforcement Authority’s press release and accompanying note dated 15 March 2024 which provides detailed information on proposed enhancements to the CEA’s powers and some proposed new offences. Electronic meetings There are proposals to put electronic participation in meetings on a permanent statutory footing and to include provisions for notices, quorum and proceedings and virtual voting at such meetings. Readers may recall that in December 2023 these provisions which were introduced during the pandemic were temporarily extended to 31 December 2024. Audit exemption A change to the rules regarding the loss of audit exemption for companies which fail to file their annual return on time is proposed. It is proposed that if a small company fails to file its annual return with the Companies Registration Office for a second or subsequent time within a period of 5 consecutive years, then the company will lose its ability to claim audit exemption. The current legal position is that the exemption is lost after one failure to file. This proposal is welcomed by the Institute which has lobbied for some time for the change. The Institute recognises the importance of companies complying with legal obligations as regards the publication of financial information. However, it considers that the loss of audit exemption for two years for a late filing to be an overly punitive sanction. Provisions relating to receivers Some changes relating to receivers are proposed. New provisions are proposed requiring the provision of further information on Form E8 which is filed upon the receiver’s appointment. The further information includes details of nature of assets, date and nature of appointment, information regarding future trading where practicable, and other prescribed information. Also, it is proposed that the time limits for filing the receiver’s abstract (Form E9) upon cessation of acting as receiver and notice of cessation of receiver (Form E11) will now be 7 days. Provisions concerning entitlement to remuneration of receivers are proposed in line with existing provisions in the CA 2014 concerning entitlement of liquidators to remuneration. Members, creditors, and prescribed persons can request information regarding receivers’ terms and fees, and requests must be dealt with within 7 days. It is proposed to extend the existing power of the court to fix remuneration of a receiver. Matters to be taken into account for receivers under these proposals include time spent, complexity of the case, exceptional responsibility on receiver, effectiveness of receiver, value, and nature of the property. This mirrors existing provisions for remuneration for liquidators in the CA 2014. DETE had suggested in the Consultation last year that there is merit in amending the CA 2014 to provide that receivers are subject to minimum qualifications along the lines of the qualification requirements for liquidators as set out in the CA 2014. However, there are no such proposals in the General Scheme. Provisions relating to SCARP The provisions relating to SCARP are largely technical amendments and corrections of the Companies (Rescue Process for Small and Micro Companies) Act 2021. Much of the amendment is also to make provision to give notifications “in prescribed form” to the Registrar of Companies and court.  An amendment to the section on the process adviser’s (PA) remuneration costs and expenses proposes that the court can ask the PA for a written report where the PA did not make use of the services of the staff and facilities of the company to which they were appointed where the court is considering any matter relating to the PA’s costs, expenses, and remuneration. Winding up Most of the amendments are to make provision to give notifications “in prescribed form” to the Registrar of Companies. The only proposal of note is an amendment to the section of the CA 2014 which imposes an obligation on a liquidator to apply to the Court for the restriction of a director or directors of an insolvent company. The liquidator may be relieved of this obligation by the CEA. The proposed amendment is to make explicit that the obligation on liquidators endures all the way through to the end, which includes to the end of all appeals proceedings against restriction orders. Strike off and restoration Three new grounds for involuntary strike off are proposed, failure to notify of a change in registered office, no current company secretary recorded and failure to deliver beneficial ownership information. There are some consequential amendments proposed on foot of the three new proposed strike off grounds. These three new proposed grounds will not give rise to disqualification of the directors and the new proposals include the steps to be taken to avert continuation of the strike off under the three new grounds. Provisions relating to the Corporate Enforcement Authority Changes include for example mechanisms for the CEA to receive details of restriction and disqualification orders and reliefs to restricted persons more quickly than at present. An amendment is proposed to section 393 of the CA 2014. This section requires an auditor to notify the CEA if during the course of an audit the auditor comes into possession of information leading them to form the opinion that there are reasonable grounds to believe a category 1 or 2 offence under the CA 2014 has been committed. The amendment requires the auditor to furnish the CEA with copy books and documents or extracts (the current provisions require grant of access to books and documents) and a signed assurance from the audit partner that they are exact copies. New offences of obstruction and intimidation are proposed. Please see the CEA press statement issued 15 March 2024 and accompanying note for a fuller summary of the proposals of the General Scheme which relate to the CEA. Provisions relating to IAASA It is proposed that IAASA will have power to issue an interim notice imposing restrictions on a statutory auditor that a possible relevant contravention has been committed and that it is appropriate in the public interest to do so .Relevant contraventions could be but are not limited to failure to obtain sufficient evidence to support an issued audited opinion, repeated significant deficiencies in standards of audit work or significant breach(es) of independence or ethics rules. IAASA will invite and consider submissions received from the restricted person and will within 21 days either confirm vary or revoke the interim notice. The restrictions remain in place until the investigation is complete. An interim notice will be reviewed every 6 months or a shorter period and automatically expires after 18 months unless a further interim notice is issued. IAASA will be required to make regulations regarding procedures to be followed under this proposal. Other Other miscellaneous proposals which might be of interest is a section whereby a company can provide voluntary information in its annual return on gender balance of its board of directors. The information would be collected for statistical purposes only. There are also proposals for multi located execution of documents and a proposed amendment so that weekends and public holidays are excluded from the time counted towards the minimum 48 hour notice required to appoint proxies. This information is provided as resources and information only and nothing in these pages purports to provide professional advice or definitive legal interpretation(s) or opinion(s) on the applicable legislation or legal or other matters referred to in the pages. If the reader is in doubt on any matter in this complex area further legal or other advice must be obtained. While every reasonable care has been taken by the Institute in the preparation of these pages, we do not guarantee the accuracy or veracity of any resource, guidance, information or opinion, or the appropriateness, suitability or applicability of any practice or procedure contained therein. The Institute is not responsible for any errors or omissions or for the results obtained from the use of the resources or information contained in these pages.  

Chartered Accountants Leinster Society is thrilled to announce its next business lunch on Thursday 18 April. We are delighted to announce our guest speaker as Doug Beattie MC MLA, Ulster Unionist Party leader. Doug will share his thoughts on the future of the NI economy, now that power sharing has returned to Stormont and how the relationship between Dublin and Belfast can benefit from this. When: Thursday 18 April Time: 12.00pm – 4.00pm  Venue: The Fitzwilliam Hotel, Dublin Price: €60pp / €600 per table of 10 Places will be limited, email us at LeinsterSociety@charteredaccountants.ie to book your spot. After retiring from the army, he joined the Ulster Unionist Party. As of May 2016, Doug is an Ulster Unionist MLA for Upper Bann, and in May 2021 he was elected leader of the party. He is also the party’s justice spokesman, sits on the Assembly’s Justice Committee and is Deputy Chairperson of the Committee for the Executive Office. Doug Beattie was born into a military family and is a career soldier of over 30 years, advancing through the Royal Irish Regiment (later the Royal Irish Rangers) to the rank of Captain. He earned the Military cross on foot of his exploits in Afghanistan, and following his return, he published two best-selling books which propelled him into the public eye on his experiences there.

Following the success of our 2023 CPD day, we are delighted to announce it's back for 2024! Join members from across the region in taking a day out, away from the distractions of the office to prioritise your own learning. Again this year we have a full agenda, with topics including: • Business insurance – Closing the insurance gaps with Siobhan McSharry, McSharry Foley Insurance • Doing Good Business: Sustainability with Shelia Killian • Financial Reporting update with Kevin McSharry of Circle Advisory • Branding for SMEs with Gerard Tannam of Islandbridge • Cross Border Tax with Rose Tierney, Tierney Tax • Cyber security & Artificial Intelligence with Ciaran O'Connor of Trojan IT • Pension Auto Enrolment with Stephen Lowry, Chartered Accountants Ireland This is an event not to be missed, but don't take our word for it! Here are just some of the comments last year's attendees had about the day: "Best event I attended since I qualified in 1990" "All in person is wonderful to really create some rapport with people and to really understand the content, especially as a graduate" "Would like this to be an annual event" Book Now  

Accounting for the Future |  Regional outreach 22 February 2024     The North West Society's regional outreach day on the 22 February was a huge successes. We would like to thank the Atlantic Technological University team and our colleagues in Chartered Accountants Ireland for making this day such a great day!  200 second level students came to participate in the Chartered Accountants Ireland Mini Be The Boss Challenge. Congratulations to Amy Fleming from the Mercy College Sligo for winning the challenge! 30 third level students met with President Sinead Donovan and North West Chair Marion Prendergast 46 members joined us for the Presidents dinner that evening at the ATU 150 members and guests attended the "Accounting for the Future" panel discussion with Joe Gannon, Sinead Donovan and Shane Devins. If you missed this session, a recording is available to view, click this link