Insight Training Financial Reporting And Auditing Technical Archives

11 July 2025

THE PENSIONS SORP CONSULTATION – THE HEADLINES

The Pensions Research Accountants Group (PRAG) recently launched a consultation on proposed changes to the Statement of Recommend Practice, Financial Reports of Pensions Schemes 2025 (the […]
11 July 2025

Auditing Trade Creditors

In this month’s vlog, Maya Norbury goes back to basics on auditing trade creditors. https://youtu.be/H2kwbOheK_4
16 June 2025

THE FRS 102 PERIODIC REVIEW – WHAT IT MEANS FOR SECTION 1A

The revenue and leasing changes within the FRS 102 periodic review continue to prompt lots of discussions on courses, but what about changes to FRS 102 […]
16 June 2025

REVISED ICAEW CODE OF ETHICS

In this month’s vlog, Peter Herbert discusses the revised ICAEW code of ethics.
15 May 2025

FRS 102 PERIODIC REVIEW – REVENUE RECOGNITION

As the implementation of the FRS 102 periodic review gets closer, we are getting lots of questions on courses about the new ‘five step model’ for […]
14 May 2025

AUDIT MATERIALITY: BACK TO BASICS

In this month’s vlog, Peter Herbert goes back to basics on materiality and performance materiality.
8 April 2025

The Charity SORP Consultation

In this month’s vlog, Peter Herbert discusses the charity SORP consultation.
8 April 2025

Becoming a Good Audit Manager

What’s the job of an audit manager?  And what makes a good one? You might be an audit manager already, aspire to be one or perhaps […]
13 March 2025

Changing size limits

In this month’s vlog, Maya Norbury discusses the upcoming changes to company size thresholds.
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