Format

This session will be delivered via Zoom on 11 February 2026 from 2pm to 5.30pm. The Zoom link will be emailed to participants the day before the course is due to take place.

Who should attend

This course is a must attend for all auditors and accountants of practices with clients in the Charities sector, as well as for accountants working directly in this sector and Charity Trustees in both the Republic of Ireland and Northern Ireland.

Course overview

Topics to be covered during this course will include:

• The current key Accounting and Auditing issues in the Charities sector in both the Republic of Ireland and Northern Ireland;
• The evolution and new requirements of the Charities SORP 2026 (FRS 102) which came into force for accounting periods beginning on or after 1 January 2026. Examples from Charity financial statements of best practice in financial reporting in this sector will also be included;
• Typical areas for improvement in the audit of Charities, as identified by both the Institute Professional Standards and Practice Consulting teams; and
• From audit planning, to your fieldwork and the completion of the audit, learn how the Institute Charities PQA can help you ensure that your work in this area meets the highest standards.

Don't forget that interaction with the speakers is encouraged during this webinar, allowing you to ask the questions that matter to you.

Key Learning Outcomes

By the end of this course, participants will be able to:

• Understand the key changes to Charities SORP 2026 and their likely impacts;
• Better undertake the audit of charities and address the unique risks faced by this sector; and
• Understand the recent/likely upcoming changes in the regulation of charities.

Speaker Bios

Jeremy Twomey FCA - Jeremy in his role as Head of Practice Consulting works alongside his team to support our member practitioners across our service areas, with a particular focus on compliance support, training and our associated advisory services. Jeremy is a Fellow of the Institute, having trained with Ernst & Young; he has held senior management positions across both financial and professional services, as well as the public sector.

Contact us

If you have any questions regarding this or any other CPD course or requirements, please feel free to contact the team here or call us at (+353) 01 523 3930