Revenue has updated the Pensions Manual which deals with the discontinuance of schemes. Chapter 14 has been revised to add a new paragraph which contains contact details for Pensions Branch in Large Cases - High Wealth Individuals' Division. 

Revenue has updated the Tax and Duty Manual which provides guidance regarding the interpretation of the Corporation Tax Acts. The updated manual confirms Finance (No.2) Act 2023 amendments that:  extended the tax exemption under section 208 TCA 1997 to include professional services income of a charity;  inserted a definition of sport which includes both competitive and recreational sport into section 235 TCA 1997, which provides for a tax exemption for certain income of a relevant body established for the promotion of athletic or amateur games or sports. 

Revenue has updated the Tax and Duty Manual titled Securitisation Regulation: Notification of Investment (NOI) following the revision of the EU list of non-cooperative jurisdictions for tax purposes on 26 February 2024. The updated guidance reflects the change from the October 2023 list, and the current listing of relevant Annex II jurisdictions.  Recital 7 of Regulation (EU) 2021/557 explains that an investor in a Securitisation Special Purpose Entity (“SSPE”)1, established after 9 April 2021, in a jurisdiction listed in Annex II of the Council of the European Union’s list of non-cooperative jurisdictions, for the reason of operating a harmful tax regime, should notify the tax authority of the Member State in which it is resident for tax purposes. This information may be used to assess whether the investor derives a tax benefit from such an investment. 

At the most recent meeting of the TALC Direct and Capital Taxes Sub-Committee which took place last week, Revenue provided an update on various matters. The full minutes of this meeting will be available in due course on Revenue’s website, where minutes of all previous meetings are also available. Below we include a brief summary of some of the key issues discussed.  Guidelines to assist businesses to determine correct employment status classification  The group was informed that a significant update to the Tax and Duty manual on the employment status of workers will be published in the coming weeks. The guidance is being drafted following the recent Supreme Court decision in Karshan.   Requirement to file a stamp duty return under section 31C SDCA 1999 Section 31C is an anti-avoidance measure introduced in Finance Act 2017 on foot of the increase in the stamp duty rate from 2 percent to 6 percent (now 7.5 percent) applying to sales and transfers of non-residential property. Where section 31C SDCA 1999 applies, a rate of 7.5 percent of stamp duty arises on the transfer of shares. The general de minimis provision exempts shares of less than €1,000 from stamp duty. Revenue noted the relief in Schedule 1 is not an administrative relief. However where there is a sale of shares under section 31C, a return is required even where there is no tax to pay, even if the stamp duty arising is below €1,000.  Guidance for social media influencers and content creators  Revenue advised that it is in the process of preparing guidance addressing the taxation of social media influencers and content creators. At the meeting, Revenue advised that the taxation of people in these industries follows fundamental principles of taxation. Therefore, the extent to which an influencer is carrying on a trade and how that trade is taxed will always depend on the particular facts and circumstances of each case. Nevertheless, guidance will be welcome given this is a new area of industry.  Updated guidance on section 80 SDCA 1999  There was a detailed discussion on Revenue’s latest guidance on section 80 SDCA 1999 on reconstructions or amalgamations of companies. Section 1.1 in the TDM defines the meaning of “undertaking”. The prior version of the guidance suggested that the transfer of a 100 percent shareholding met the definition of “undertaking”. However, the latest amendment introduces an ‘active ownership’ test. Revenue noted the updated TDM was designed to be more detailed and useful. The ‘active ownership’ element was included to clarify Revenue’s position. Practitioners noted that a 100 percent shareholding is more likely to be managed at subsidiary level rather than at purchaser level. There was uncertainty as to what ‘active ownership’ means and so practitioners are to revert with examples for consideration.   Leasing guidance  Revenue confirmed that further guidance on the following sections is planned for release in the coming weeks:  Guidance on section 299 will be sent to TALC for review by the end of March Guidance on section 403 & 404 TCA 1997 will be sent to TALC for review by the end of April Guidance on section 76E TCA 1997 will be published sometime in April

The Institute, under the auspices of the CCAB-I, made representations on behalf of members at last week’s meeting of the TALC Collections Sub-Committee. Among the issues discussed, Revenue provided an update on the Debt Warehousing Scheme and outlined local property tax and vacant home tax compliance projects it has commenced. Revenue also reminded the group that the 2023 Form 11 has been updated for taxpayers wishing to claim the Mortgage Interest Tax Credit and/or the Rent Tax Credit. Minutes will be available in due course.  Debt Warehousing Scheme – 1 May 2024 deadline  Readers are reminded that taxpayers that have neither paid warehoused debt in full nor commenced the application process for a phased payment arrangement (PPA) by 1 May 2024 will be required to repay the debt is full and will be subject to interest at 10 percent, backdated to when the debt arose.  Revenue is urging taxpayers seeking a PPA to submit their payment proposal (via ROS) by 1 May 2024. Revenue will then work with the taxpayer to formulate a repayment plan. Once a PPA is approved, Revenue has stated that there is flexibility within the system to allow for the first payment to start after 1 May 2024.  Revenue noted that letters will issue to taxpayers in the DWS in March. Due to GDPR issues, these letters will not be copied to agents.   At end of January 2024 there was €1.7 billion debt warehoused by 57,000 taxpayers of which 30,000 owed less than €1,000 (most of whom owed less than €500). €1.4 billion is owed by 5,200 taxpayers, each owing in excess of €50,000. These taxpayers operate in the wholesale/retail, accommodation and food, construction and professional scientific sectors.  Refunds interest totalling €500,000 are due to be made to 475 taxpayers that paid interest of 3 percent.  Taxpayers with PPAs in progress that include the 3 percent interest rate will receive a priority ROS Inbox Notification. They will be required follow certain steps in ROS to trigger the 0 percent interest rate and must ensure they complete the ‘sign and submit’ section to accept the updated payment schedule.  Local Property Tax   Taxpayers were required to have their 2024 local property tax (LPT) liability payment arrangement in place by 10 January 2024. Single annual direct debits will be collected on 21 March 2024. Properties that became suitable for use as a dwelling after 1 November 2022 and on or before 1 November 2023 become liable to LPT for the first time in 2024, based on the market value of the property at 1 November 2021.  Revenue noted that some taxpayers who pay their LPT by deduction at source from pay or pension have failed to file an LPT return. Revenue advises that they file an LPT return as soon as possible in order to avoid issues at a later date.  Revenue informed the group that compliance work is underway in 2024, focusing on property valuations project where there has been a decrease in valuation band in period 2 (2022-2025) from the original valuation band in period 1 (2013-2021).   In addition, Revenue also intends to review properties where taxpayers have claimed uninhabitable status, which may also have a vacant homes tax (VHT) impact if subsequently deemed habitable.  Vacant Homes Tax   Revenue intends writing to persons that own 20 or more properties this week, asking them to declare whether the property is occupied or is vacant. Where vacant, and not already returned, a return and payment will be required to regularise their affairs. Revenue intends to undertake a similar communications campaign when it moves on to contact the middle cohort of property owners with 2 to 19 properties at a later date.  Letters of No Objection for voluntary strike-off  Revenue is aware of delays experienced by taxpayers in obtaining a Letter of No Objection for a voluntary strike-off. While 82 percent of cases were responded to within 30 days in quarter 4 2023, Revenue is endeavouring to reduce the timeframe for issuing such letters. Revenue advises practitioners to use the Exceptional Contact channel in urgent cases where delays arise. Revenue recommends that applicants engage with Revenue as soon as possible and supply all the mandatory information at the beginning of the process. More details are available on revenue.ie  Form IT38  The capital acquisitions tax (CAT) return Form IT38 for the period 1 September 2023 to 31 August 2024 was made available in Revenue’s Return Preparation Facility (RPF) on 26 February 2024. Form IT38 for earlier periods will become available from 26 March 2024 but, in the meantime, they can be prepared using the ROS Offline application.  Employee Share Options  As readers will be aware, from 1 January 2024 the taxation of a gain realised on the exercise, assignment or release of share options no longer falls under individual self-assessment. Instead, employers are responsible for collecting income tax, USC and PRSI from employees on share option gains and remitting those taxes to Revenue as part of the payroll process. Revenue has updated its website for these changes and additional text has been added to screens to alert anyone trying to submit relevant tax on share options (RTSO) for 2024.   The self-assessment regime continues to apply to gains arising on or before 31 December 2023, as does the obligation to register for Relevant Tax on Share Options (RTSO). The 2023 Form 11 is available to any taxpayer wishing to submit their 2023 income tax return. Revenue’s advice to taxpayers that will no longer be chargeable persons for income tax purposes for 2024, is to de-register for income tax via ROS once their 2023 income tax return has been submitted.  2023 Form 11 matters  Revenue has been informed of issues with the pre-population of Department of Social Protection information in the 2023 Form 11 and is continuing to investigate the matter. We will keep readers informed via Tax News.  The 2023 Form 11 has been updated for taxpayers wishing to claim the Mortgage Interest Tax Credit and/or the Rent Tax Credit. 

HMRC held its Annual Stakeholder Conference last week in London which the Institute was represented at. Under the conference’s theme of “Today, Tomorrow, Together”, attendees heard from HMRC’s Chief Executive Jim Harra about various ongoing challenges, “tough choices about resources” and how HMRC is forging ahead with plans to reduce traditional phone and post contact by moving more taxpayers to “self-serve online”. Mr Harra also reiterated that Making Tax Digital for income tax remains a key part of HMRC’s strategy, citing that 52 per cent of the Tax Gap comes from small businesses.    Four major challenges were highlighted as follows:  Pressures on HMRC services;  Accelerating the move to online self-serve;  Developing easy to use services; and  Simplification.  Deputy Chief Executive Angela MacDonald (speech from 26 minutes on) spoke in more detail about HMRC’s plans whilst recognising that the move to self-serve online is complicated because not every taxpayer is at the same starting point, however “status quo is not an option”. Generative Artificial Intelligence also got a mention and in particular the need to consider the ethics and risk management of this in tax administration work.  HMRC is expected to share details of the specific actions identified at the conference’s workshops and progress made in the coming weeks and months.  

On 22 February 2024, the Autumn Finance Bill, which was published after the 2023 Autumn Statement, completed its passage through the UK parliamentary process when it received Royal Assent and became Finance Act 2024.  Finance Act 2024 reflects key pieces of tax legislation announced at the Autumn Statement, including ‘full expensing’ for companies being made permanent, the merged R&D tax relief regime which will commence from 1 April 2024 and amendments to the various creative sector tax reliefs.   The “sunset” clause of April 2025 for shares issued to qualify for tax reliefs under the Enterprise Investment Scheme and Venture Capital Trust scheme has been extended to April 2035. Amendments have also been made to the cash basis which becomes compulsory for unincorporated businesses from 6 April 2024, unless the sole trade or partnership opts to apply the accruals basis. 

In just two days’ time on Wednesday 6 March, Chancellor Jeremy Hunt will deliver the Spring Budget 2024 at approximately 12.30. The Institute will be analysing the Budget’s tax measures and will issue a newsletter to members on Wednesday afternoon with the key tax highlights. This will be followed by more detailed analysis in Chartered Accountants Tax News next Monday 11 March.  As the Budget is taking place in an election year, there are rumours that some tax cuts may feature. However, as the UK is now in recession, questions remain over whether there is enough “fiscal headroom” to do so. 

This week HMRC has published the fuel advisory rates which took effect from 1 March 2024 and the notes of the most recent HMRC Guidance Strategy Forum are available on GOV.UK. HMRC has also sent details of an update to guidance for businesses applying to register for UK VAT because they make specified supplies of finance and as previously announced, from 26 February 2024, print and post claims for employment expenses and marriage allowance include a new nomination section which, if not completed correctly by a paid agent, will mean that any repayment will be made directly to the taxpayer.   VAT registration for businesses making specified supplies of finance  HMRC has confirmed that it has updated VAT Notice 700/1 which applies to certain businesses seeking to register for VAT in the UK where the business makes specified supplies of finance, insurance services or investment gold to customers in countries outside the UK.   The update confirms that the business must clearly state ‘SPECIFIED SUPPLIES’ in the free-text box when asked to describe business activities during the VAT registration application process.  Forms updated with new nomination section  As previously advised in Chartered Accountants Tax News, HMRC has updated the marriage allowance and employment expenses “print and post” forms for those not claiming online to include a new nomination section.   This means from 26 February 2024, paid agents making such repayment claims on behalf of a client must be registered with HMRC and have an Agent Services Account (“ASA”). The agent must also include their details in the nomination section of the claim form, including their Agent Reference Number which can be sourced from the ASA. If all of these details are not provided in the nomination section, the repayment will be made directly to the taxpayer.  For all claims received from 26 February 2024, HMRC will begin enforcing the use of updated versions of these forms.   The updated forms which contain the new nomination section are as follows:  form P87 - tax relief for employment expenses postal applications; and   form MATCF – apply for marriage allowance by post.   HMRC has advised that a form received after 26 February 2024 which is not in the new format will not be processed. It is expected that from the end of April 2024, HMRC will make a similar update to form R40 (refund of tax deducted from savings and investments).  

In this week’s EU exit corner, we bring you the latest guidance updates and publications relevant to EU exit. The most recent Trader Support Service and Cabinet Office Borders bulletins are also available. HMRC has contacted us with another reminder that from 1 March 2024, the Import One Stop Shop opened for businesses in Northern Ireland and the newly established Windsor Framework Democratic Scrutiny Committee has begun hearing evidence. And finally, the Department of the Environment and Rural Affairs has sent an email setting out common errors found by sample health certificate checks undertaken since the first phase of the UK’s new border controls were implemented from 31 January.  Miscellaneous updated guidance etc.   Recently updated guidance, and publications relevant to EU exit are set out below:  Official customs seals and trader sealing;  Data Element 2/3 Documents and Other Reference Codes (National) of the Customs Declaration Service (CDS);  Moving qualifying goods from Northern Ireland to the rest of the UK;  Reference Documents for The Customs (Tariff Quotas) (EU Exit) Regulations 2020;  Reference Document for The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020;  Reference document for authorised use: eligible goods and authorised uses;  Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020;  Reference Documents for The Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020;  Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020; and  Reference documents for The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020. 

On Thursday 29 February the Ulster Society hosted a webinar in partnership with Arts & Business NI titled 'Connecting with Culture' In this webinar Mary Nagele, CEO and Maeve McKervey, Head of Business at Arts & Business NI discussed the ways in which they’ve helped local businesses to innovate through creative partnership with the Arts. They also shared more about their pioneering board-matching programme, which places up-and-coming leaders onto the boards of local arts organisations. A recording of this webinar is available to view, for free and on-demand, HERE A pdf copy of Mary and Maeve's slides is available HERE More details of the Financial Leaders on Arts Boards programme can be found HERE An A&BNI Business Member overview which outlines how A&BNI works with businesses is available HERE

In this week’s Sustainability/ESG bulletin, read about the Institute’s Sustainability Officer Susan Rossney’s contribution to  Ireland’s 5th National Climate Stakeholder Forum. Also covered is the EPA’s study Climate Change in the Irish Mind, statistics on Ireland’s progress on social, economic, environment, education and health metrics, the requirement for credit unions to consider gender in board appointments and sustainability updates from the latest InterTradeIrelands’ Business Monitor. The European Parliament’s approval of the Nature Restoration Law and other updates from Europe are also included, along with the usual resources, articles, and upcoming events. IRELAND Chartered Accountants Ireland speaks at the 5th National Climate Stakeholder Forum Minister for the Environment, Climate and Communications, Eamon Ryan, T.D., this week hosted the 5th National Climate Stakeholder Forum (NCSF) in the Convention Centre Dublin. The NCSF is a central pillar of the National Dialogue on Climate Action (NDCA), Ireland’s national programme to engage, enable and empower stakeholders and citizens across society to take climate action. Chartered Accountants Ireland was represented at the Forum by Institute’s Sustainability Officer Susan Rossney, who spoke about the risks and opportunities presented to business by climate change. ‘Climate Change in the Irish Mind’ report publishes Ireland’s Environmental Protection Agency (EPA) this week launched its second Climate Change in the Irish Mind report. The report, which first published in 2021, provides an overview of the Irish public’s beliefs, attitudes, policy preferences and behaviours regarding climate change. This edition shows that 79 percent of Irish people say climate change should be either a “high” or “very high” priority for Government, and that most people in Ireland believe climate action will provide opportunities to create new jobs (56 percent) and improved quality of life (74 percent). 95 percent of participants were in favour of spending receipts from carbon tax on funding improvements to transport infrastructure, with other popular spending options including the developing new clean energy sources, helping to pay for energy efficiency improvements in low-income households, and funding programmes to help Irish communities prepare for and adapt to the impacts of climate change. CSO publishes Measuring Ireland’s Progress 2022 Figures released by the Central Statistics Office (CSO) this week have shown that Ireland's greenhouse gas emissions were 12.3 tonnes per capita in 2021, which was the second highest in the EU27 after Luxembourg (14.7 tonnes per capita). They also reveal an increase in the amount of municipal waste generated in Ireland, along with a rise in the proportion of that waste recovered (recycled, composted, or incinerated for energy) over the same period. The figures were published in Measuring Ireland's Progress 2022, the twentieth annual report in a series that aims to provide an overall view of the social, economic, environment, education and health situation in Ireland, and how Ireland compares in these areas with other European countries. Budgeting for Climate Change – the Irish Fiscal Advisory Council conference The Irish Fiscal Advisory Council recently held its eighth annual conference on long-term public finance issues, in which it revisited the theme of budgeting for climate change. The programme and conference materials are available here, and include presentations on the most likely transition path and policy implications of carbon budgets, green budgeting in the EU, what climate change means for Ireland’s public finances, and fiscal implications of climate change for the UK. Requirement for credit unions to consider gender in board appointments Credit unions will be required to consider gender in the identification of prospective candidates for appointment to boards of directors from 8 April 2024. This is further to the provisions set out in the Credit Union (Amendment) Act 2023, which was signed into law in December 2023 and is being commenced in phases. No date has been set yet for commencement of the provisions for environmental, social and governance policy to be included as a policy for the board to approve or for the change to approval of policies every three years. Read more in this analysis from Chartered Accountants Ireland. Chartered Accountants Ireland publishes policy paper on climate goals Chartered Accountants Ireland last week published a position paper Achieving Our Climate Goals. The paper acknowledges that Ireland’s transition to a net-zero nature-positive economy and society requires significant societal change. Businesses will play a key role but only with the right policy framework in place. The paper, which is part of our Next Financial Year series of position papers, groups our recommendations under three headings: communication and awareness-raising; training and education; and targeted  financial supports. Watch coverage on RTÉ last week. NORTHERN IRELAND The latest Business Monitor from InterTradeIreland reveals that sustainability and net-zero are important to two-thirds of businesses surveyed, but only 20 per cent actually have a plan, with 17 percent developing one. The survey of over 750 companies found that of those businesses that don’t yet have a net-zero plan in place, 7 in 10 don’t foresee themselves developing one in the next 5 years. Commenting Martin Robinson InterTradeIreland’s Director of Strategy described it ‘short-sighted’ for SMEs not to start to think about sustainability, commenting that “The transition to a low-carbon world is lifting technology investment and is attractive to funders… Increasingly, larger companies and public sector organisations are seeking green credentials from smaller companies in their supply chains…. At this point, business should start to explore the support available.” The study also found that businesses are now more aware of the circular economy as a means to reuse resources and to reduce cost and wastage, with 63 percent of firms saying they incorporate circular economy principles, with a further 15 percent working towards this. EUROPE The European Parliament has voted to approve the Nature Restoration Law to restore degraded ecosystems in all Member States, help achieve the EU’s climate and biodiversity objectives and enhance food security. To reach the overall EU targets, Member States must restore at least 30 percent of habitats covered by the new law (from forests, grasslands and wetlands to rivers, lakes and coral beds) from a poor to a good condition by 2030, increasing to 60 percent by 2040, and 90 percent by 2050. On adoption by Council, the law will be published in the EU Official Journal before entering into force 20 days later.   The European Commission has called on Ireland to improve its National Energy and Climate Plan to ensure collective achievement of the EU’s 2030 targets. An assessment recently published by the Commission included recommendations to assist Ireland, as well as Belgium and Latvia, in raising their ambitions in line with EU targets for 2030.   A report into investment barriers in the European Union published by the European Investment Bank (EIB) Group has identified factors that risk slowing down investments in climate-adaptive infrastructure.   Also published by the European Investment Bank this week was an overview of its contribution to climate action and environmental sustainability. The publication details the EIB’s activities in the sector, highlighting key projects and illustrating the Bank’s input in financing and advising countries, regions and cities.   (From our colleagues in Tax and Public Policy): Director-General Gerassimos Thomas has published an opinion piece on the Carbon Border Adjustment Mechanism (CBAM) and how carbon pricing supports the long-term investment needed for the green transition. In the article, he notes that since the introduction of the EU Emissions Trading System in 2005, there has been a 37 percent reduction in power and industrial emissions up to 2021, with EU GDP growing more than 50 percent in the same period. The CBAM is the next phase in the EU’s commitment to a greener, brighter future for Europe and its global trade partners. GLOBAL The Coalition of Trade Ministers on Climate met this week to identify ways for trade policy to drive decarbonisation efforts and contribute to sustainable development. The Ministerial-level global forum was set up in January 2023, and is dedicated to trade and climate and sustainable development issues. It aims to foster global action to promote trade policies that can help address climate change through local and global initiatives. Did you know? Chartered Accountants Ireland has launched two new Diplomas in Sustainability, starting in March 2024? Diploma in Sustainability Reporting Diploma in Auditing and Assuring Sustainability Reporting. Here is a link to the YouTube recording of the recent information session on the new Diplomas. Articles Three ways AI could help you reach your sustainability goals in 2024 (Accountancy Ireland) Old laptops, smartphones and tablets gathering dust in a drawer? Here’s how to put them to good use (Irish Times) Climate study says Midleton 'dodged a bullet' during 2023 flood (Irish Times) Irish public very aware of climate change, but confusion over causes and solutions persists (Irish Independent) Government acted unlawfully by approving climate plan, High Court told (Belfast Telegraph) Climate change should be prominent on Northern Ireland Executive agenda (Irish Times) European Parliament passes Nature Restoration Law despite political backlash (Irish Times) EU countries already hitting some of their sustainable energy targets for 2030 (The Guardian) What the ‘just transition’ means for green investors (Financial Times) Upcoming Events   Trinity Business School, Trinity Business Forum 2024 SustainAIbility: Climate Change and AI; Implications for Business and Society An opportunity to engage in a critical conversation on how AI and climate change are reshaping business and society. Be part of Trinity Business Forum 2024, where we confront these challenges and seek sustainable solutions together. 7 March, 13:00 - 18:30, In person, Trinity Business School, Dublin NESC, Making Nature Visible: What Can Natural Capital Accounting Do For Us? Following the publication by the National Economic and Social Council (NESC) of Natural Capital Accounting: A Guide for Action, this in-person event will discuss the potential of natural capital accounting in Ireland. 12 March, 08:30 - 13:30 GMT, In-person, Dublin Royal Convention Centre InvestNI, Supply Chain Conference 2024 Invest Northern Ireland is hosting a free event to help businesses navigate current supply challenges and future-proof their supply chains. Panel discussions and case studies will showcase industry learnings and knowledge on the themes of sustainability, digitisation and supply chain improvements.Industry experts will also outline the steps you can take to stay ahead of the curve in your industry. 12 March 2024, 9:30am - 16:15, Venue: City Hotel, Armagh ICAEW, The EU Carbon Border Adjustment Mechanism (CBAM) - what does it mean for UK businesses? What will the EU's Carbon Border Adjustment Mechanism mean for UK businesses exporting to the EU? 13 March, 12:00 - 13:00 GMT, Zoom CAANZ, Sustainability Seminar 2024 AU The Sustainability Seminar 2024 is designed to elevate your knowledge and confidence in tackling the sustainability challenges faced by accounting, business and finance professionals every day. With sessions designed to enhance your understanding of developments and future trends, we’re shifting the conversation from discussions around conceptual climate risk to embedding sustainable business practices at every level, making sustainability part of business as usual.  Tuesday 19 March 2024, 10:00am to 2:00pm AEDT, Virtual (Zoom) CAANZ,Climate Disclosures Seminar 2024 This two-day seminar will assist delegates to understand the complex landscape of climate disclosures. In 2026, Group 2 organisations will commence reporting on their climate metrics, so finance professionals and executives need to understand now what will be required, and where to begin. Wednesday-Thursday, 20-21 March 2024, Virtual A4S Sustainability In Action Webinar: Capitals Accounting An interactive webinar exploring various aspects of capitals accounting and how it is being applied in practice. The discussion will explore the information needed to tackle a range of impacts. 28 March, 08:00 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 National Sustainability Summit 2024 Dates: May 28-29 Locations: RDS 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: Wednesday, 27 March, 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.