Topical and comprehensive business and accountancy information for CPAs, covering financial reporting, ethics, law, taxation, auditing, and company law resources.
Financial Reporting Resources
Latest news on financial reporting matters
Overview of national and international accounting standards
Key Organisations & Resources
Financial Reporting Council (FRC) – Issues accounting standards for the UK and Ireland
European Financial Reporting Advisory Group (EFRAG) – Provides European input to IFRS development
Financial Accounting Standards Board (FASB) – Publishes US accounting standards
IAS Plus (Deloitte) – Comprehensive international financial reporting information
IAS / IFRS Standards and Interpretations – As adopted by the EU
Ethics Resources
Latest ethics updates
New IESBA Handbook of the Code of Ethics for Professional Accountants
CPA Code of Ethics (Revised)
Revised IFAC Code
Ethics FAQs for Members in Practice
CPA Discussion Paper – Ethical Dilemmas for Auditors
Law and Regulation
Employment Law Updates (Adare HRM – August & September 2015)
Personal Insolvency (Amendment) Act 2015
Taxation Resources
Useful articles and reference links
Revenue Guides & Finance Acts
CPA Taxation Sub-Committee
Purpose: To assist in implementing the Institute’s taxation strategies and policies
Members interested in joining may contact Mr Daya Jayasinghe
Auditing Resources
International Standards on Auditing (ISAs) and Quality Control (ISQC)
Handbooks, standards, and professional pronouncements
CPA Guidance: Sample Auditor’s Reports
Bulletins and updates on audit exemptions and thresholds
Key ISAs including planning, evidence, materiality, reporting, governance communication, and going concern