How to Audit FRS 102 Financial Statements

11 October 2017
1:30pm - 4:45pm
Aberdeen, Edinburgh

Member price: £136 + VAT

Non-member price: £160 + VAT

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

Aberdeen, 11 October 2017
Edinburgh, 5 December 2017

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Much has been written about the implications of FRS 102 for financial statements. This half day seminar will focus on the key tips and traps which auditors must consider when preparing for its implementation.

How to address the key technical and ethical issues presented by the new UK GAAP in order to deliver the best outcomes for your clients and your firm.

This seminar is targeted principally at managers and partners within professional accountancy firms. Accountants working within companies affected by FRS 102 may well also benefit from an auditor's perspective.

Full speaker list


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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  • Key ethical challenges presented by the transition – and how to address them
  • Developing relevant FRS 102 expertise in your firm
  • What auditors should expect of clients; and what clients should expect from auditors
  • How to audit the transition date balance sheet
  • Likely misstatement risks and how to address them
  • Audit documentation – what changes on transition…and beyond
  • Materiality under FRS 102
  • 'Undue cost and effort' under FRS 102 – what it means for companies and auditors alike


Aberdeen, Edinburgh


Tel: 0330 060 3303


  • Audit and Assurance
  • Scotland
  • Training courses
  • Edinburgh
  • Grampian

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