Accounting for and auditing groups

6 November 2018

Member price: £144.50 + VAT

Non-member price: £170 + VAT

Please note, the ICAS member discount will be applied after checkout.

Edinburgh, 6 November 2018

Book with BPP

The preparation of consolidated financial statements is a challenging task for accountants working in professional practice and industry. The related rules are diverse and the accounting and disclosure requirements have changed significantly with the introduction of FRS 102. The audit of groups is governed by ISA 600, a standard which regulators tell us is often misunderstood and poorly executed.

This half-day seminar will use practical examples and real group accounts to highlight all the main problem aspects and provide helpful guidance to ensure that delegates’ accounts comply.

What you will learn

After attending this seminar you will be able to:

  • Prepare error free consolidated financial statements which include all relevant disclosures required by accounting standards and company law;
  • Appreciate the key changes to consolidation mechanics and disclosures as a result of the implementation of FRS 102;
  • Understand how the framework for audit applies in medium-sized and large groups in the UK; and
  • Produce audit files that are ISA 600 compliant.

Who should attend the seminar?

  • Staff working in industry and professional firms of accountants who produce and audit consolidated financial statements.

Full speaker list

Auditing speakers

Our group of presenters have worked across both the private and public sectors within external audit, financial accounting, management accounting and internal audit. They have experience both working in these fields and delivering seminars in the areas of governance, risk, value for money and fraud to managers with a broad range of backgrounds (financial and non-financial).

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Content overview of the course

The seminar will cover the following specific topics:

  • Exemptions and exclusions from consolidation
  • The essential mechanics of consolidation
  • The treatment of goodwill – key trips and traps and how these changed under FRS 102
  • Accounting for group reconstructions
  • Accounting for associates, joint ventures and joint arrangements
  • The five most common problems when applying ISA 600 and how to resolve them – a file reviewer’s perspective




Tel: 0330 060 3303


  • Audit and Assurance
  • Scotland
  • Training courses
  • Edinburgh
  • Glasgow and West

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