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Technical Resources - Ethics

Topical and comprehensive business and accountancy information for CPAs.

Financial Reporting Resource
Latest news on financial reporting matters
Find out more: http://www.cpaireland.ie/members/technical-resource/financial-reporting/latest-updates

Overview national and international Accounting Standards
Find out more:http://www.cpaireland.ie/login?ReturnUrl=%2Fmembers%2Ftechnical-resource%2Ffinancial-reporting%2Faccounting-standards&type=Member

Financial Reporting Council (FRC)
The FRC issue accounting standards for the UK and Ireland.
Find out more: https://www.frc.org.uk/ASB.aspx

European Financial Reporting Advisory Group
EFRAG – European Financial Reporting Advisory Group - was established in 2001 with the encouragement of the European Commission to provide input into the development of IFRS issued by the IASB and to provide the European Commission with technical expertise and advice on accounting matters.
Find out more: http://www.efrag.org/Front/Home.aspx

Financial Accounting Standards Board (FASB)
FASB publishes financial accounting standards in the US.
Find out more: http://www.fasb.org/home

IAS Plus
The IAS Plus website, maintained by Deloitte, provides the most comprehensive information on the Internet about international financial reporting.
Find out more: http://www.iasplus.com/en

IAS/IFRS Standards and Interpretations
As adopted by the EU
Find out more: http://ec.europa.eu/finance/company-reporting/index_en.htm

Latest Ethics Updates

New IESBA Handbook of the Code of Ethics for Professional Accountants See more at: http://www.cpaireland.ie/docs/default-source/Technical-Resources/Ethics/iesba-handbook-of-the-code-of-ethics-for-professional-accountants.pdf?sfvrsn=0

CPA Code of Ethics Revised
See more at: http://www.cpaireland.ie/docs/default-source/Technical-Resources/Ethics/code-of-ethics.pdf?sfvrsn=0

Revised IFAC Code
See more at: http://www.cpaireland.ie/docs/default-source/Technical-Resources/Ethics/revised-ifac-code-2009.pdf?sfvrsn=0

Ethics FAQ's for Members in Practice
See more at: http://www.cpaireland.ie/docs/default-source/Technical-Resources/Ethics/ethics-faq's-for-members-in-practice.pdf?sfvrsn=0

CPA Discussion Paper - Ethical Dilemmas for Auditors
See more at: http://www.cpaireland.ie/docs/default-source/Technical-Resources/Ethics/cpa-discussion-paper---ethical-dilemmas-for-auditors.pdf?sfvrsn=0

Law and Regulation

Employment Law Updates from Adare HRM - September 2015
See more at: http://www.cpaireland.ie/docs/default-source/Technical-Resources/Law-Regulation/latest-employment-law-updates-from-adare-hrm---september-2015.pdf?sfvrsn=0

Employment Law Updates from Adare HRM - September 2015
See more at: http://www.cpaireland.ie/docs/default-source/Technical-Resources/Law-Regulation/latest-employment-law-updates-from-adare-hrm---august-2015.pdf?sfvrsn=0

Employment Law Updates from Adare HRM - August 2015
See more at: http://www.cpaireland.ie/docs/default-source/Technical-Resources/Law-Regulation/latest-employment-law-updates-from-adare-hrm---july-2015.pdf?sfvrsn=0

Personal Insolvency (Amendment) Act 2015
See more at: http://www.cpaireland.ie/docs/default-source/Technical-Resources/Law-Regulation/personal-insolvency-(amendment)-act-2015-nbsp-.pdf?sfvrsn=0

Technical Resources - Taxation

Useful Articles & Links
See more at: http://www.cpaireland.ie/members/technical-resource/taxation/useful-articles-and-links

Revenue Guides & Finance Acts
http://www.cpaireland.ie/members/technical-resource/taxation/revenue-guides-finance-acts

CPA Taxation Sub-committee

CPA SL proposes to set up Taxation sub-committee. If you are interested in getting involved, please contact Mr Daya Jayasinghe for more information.

Purpose
To assist in the implementation of the strategies and policies of the Institute in relation to taxation practices.

Technical Resources - Auditing

Auditing standards
The standards below are effective for audits of financial statements for periods ending on or after 15 December 2010.

Auditing standards for audits of financial statements include objectives for the auditor, together with requirements and related application and other explanatory material.

The International Standards on Auditing (International) (ISAs (International)) and International Standard on Quality Control (International) (ISQC (International)) are based on the International Standards on Auditing (ISAs) and International Standard on Quality Control (ISQC) of the same titles that have been issued by the International Auditing and Assurance Standards Board (IAASB), published by the International Federation of Accountants (IFAC) in 2009, and are used with the permission of IFAC.

Click on title to download:
Handbooks, Standards, and Pronouncements
http://www.ifac.org/publications-resources/2013-handbook-international-quality-control-auditing-review-other-assurance-a

Click on to download:
CPA Guidance: Sample Auditor’s Reports Effective for accounting Periods commencing on or after 1 st October, 2012
http://www.cpaireland.ie/docs/default-source/Technical-Resources/Auditing/sample-audit-reports-effective-for-financial-periods-commencing-on-or-after-1st-october-2012.pdf?sfvrsn=0

Bulletin 1(I): Compendium of Illustrative Auditor’s Reports on Irish Financial Statements
https://www.frc.org.uk/getattachment/eb37efe5-cac8-45f1-81df-f2bb05e6944b/Bulletin-1(I)-Compendium-of-Illustrative-Auditor-s-Reports-on-Irish-Financial-Statements.aspx

INCREASE IN SMALL COMPANY AND AUDIT EXEMPTION THRESHOLDS

http://www.cpaireland.ie/docs/default-source/Technical-Resources/Auditing/information-sheet-from-ccab-i-on-increase-in-small-company-amp-audit-exemption-thresholds.pdf?sfvrsn=0

International Standard on Auditing 260 Communication with those charged with governance
https://www.frc.org.uk/Our-Work/Publications/Audit-and-Assurance-Team/ISA-(UK-and-Ireland)-260-Communication-with-those.aspx

International Standard on Auditing 265 Communicating deficiencies in internal control to those charged with governance and management
https://www.frc.org.uk/Our-Work/Publications/Audit-and-Assurance-Team/265-Communicating-deficiencies-in-internal-control.pdf

International Standard on Auditing 300 Planning an audit of financial statements
https://www.frc.org.uk/Our-Work/Publications/Audit-and-Assurance-Team/300-Planning-an-audit-of-financial-statements.pdf

INTERNATIONAL STANDARD ON AUDITING MATERIALITY IN PLANNING AND PERFORMING AN AUDIT
https://frc.org.uk/Our-Work/Publications/APB/ISA-320-Materiality-in-planning-and-performing-an.pdf

International Standard on Auditing 500 Audit evidence
https://www.frc.org.uk/Our-Work/Publications/Audit-and-Assurance-Team/500-Audit-evidence.pdf

INTERNATIONAL STANDARD ON AUDITING 501 AUDIT EVIDENCE—SPECIFIC CONSIDERATIONS FOR SELECTED ITEMS
https://frc.org.uk/Our-Work/Publications/APB/ISA-501-Audit-evidence-specific-considerations-for.pdf

INTERNATIONAL STANDARD ON AUDITING 505 EXTERNAL CONFIRMATIONS
https://frc.org.uk/Our-Work/Publications/APB/ISA-505-External-confirmations.pdf

INTERNATIONAL STANDARD ON AUDITING 510 INITIAL AUDIT ENGAGEMENTS—OPENING BALANCES
https://frc.org.uk/Our-Work/Publications/APB/ISA-510-Initial-audit-engagements-opening-balances.pdf

INTERNATIONAL STANDARD ON AUDITING 520 ANALYTICAL PROCEDURES
https://frc.org.uk/Our-Work/Publications/APB/ISA-520-Analytical-procedures.pdf

INTERNATIONAL STANDARD ON AUDITING 530 AUDIT SAMPLING
https://frc.org.uk/Our-Work/Publications/APB/ISA-530-Audit-sampling.pdf

INTERNATIONAL STANDARD ON AUDITING 540 AUDITING ACCOUNTING ESTIMATES, INCLUDING FAIR VALUE
https://frc.org.uk/Our-Work/Publications/APB/ISA-540-Auditing,-accounting-estimates,-including.pdf

INTERNATIONAL STANDARD ON AUDITING 550 RELATED PARTIES
https://www.frc.org.uk/Our-Work/Publications/Audit-and-Assurance-Team/550-Related-parties.pdf

INTERNATIONAL STANDARD ON AUDITING 560 SUBSEQUENT EVENTS
https://frc.org.uk/Our-Work/Publications/APB/ISA-560-Subsequent-events.pdf

INTERNATIONAL STANDARD ON AUDITING 570 GOING CONCERN
https://frc.org.uk/Our-Work/Publications/APB/ISA-570-Going-concern.pdf

INTERNATIONAL STANDARD ON AUDITING 570 GOING CONCERN (REVISESD)
https://www.frc.org.uk/Our-Work/Publications/Audit-and-Assurance-Team/ISA-(UK-and-Ireland)-570-Going-concern.aspx

INTERNATIONAL STANDARD ON AUDITING 705 MODIFICATIONS TO THE OPINION IN THE INDEPENDENT AUDITOR’S REPORT
https://www.frc.org.uk/Our-Work/Publications/Audit-and-Assurance-Team/ISA-(UK-and-Ireland)-705-Revised-October-2012.pdf

INTERNATIONAL STANDARD ON AUDITING 706 EMPHASIS OF MATTER PARAGRAPHS AND OTHER MATTER PARAGRAPHS IN THE INDEPENDENT AUDITOR’S REPORT
https://www.frc.org.uk/Our-Work/Publications/Audit-and-Assurance-Team/ISA-(UK-and-Ireland)-706-Revised-October-2012.pdf

INTERNATIONAL STANDARD ON AUDITING 710 COMPARATIVE INFORMATION - CORRESPONDING FIGURES AND COMPARATIVE FINANCIAL STATEMENTS
https://www.frc.org.uk/Our-Work/Publications/APB/ISA-710-Comparative-information-corresponding-figu.pdf

INTERNATIONAL STANDARD ON AUDITING 720 SECTION A – THE AUDITOR’S RESPONSIBILITIES RELATING TO OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS
https://www.frc.org.uk/Our-Work/Publications/Audit-and-Assurance-Team/ISA-(UK-and-Ireland)-720-Section-A-Revised-October.pdf

INTERNATIONAL STANDARD ON AUDITING 720 SECTION B – THE AUDITOR’S STATUTORY REPORTING RESPONSIBILITY IN RELATION TO DIRECTORS’ REPORTS
https://www.frc.org.uk/Our-Work/Publications/APB/ISA-720B-The-auditor-s-statutory-reporting-respons.pdf

Technical Resources - Company Law

COMPANIES ACTS OF SRI LANKA LEGISLATIONS

Sri Lanka Companies Acts No 17 1982

Sri Lanka Companies Acts No 7 2007

See more at: http://www.drc.gov.lk/app/comreg.nsf/Act?OpenPage

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