Northern Ireland. Face to Face CPD Events. Practical Workshops. Online Courses Accountancy and Tax training local to you.

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1 Northern Ireland 2015 Accountancy and Tax training local to you Face to Face CPD Events from 65 plus VAT Practical Workshops from 65 plus VAT Courses from 29 plus VAT

2 Your training. Your way. Not only do you have access to a high quality CPD training programme at a venue near to you, there is also a choice of various online options. You can pick and mix the courses you would like to attend or to watch sitting at your desk. Face to Face > > Practical Workshops Face to Face > > PAYG Face to Face > > Core CPD Face to Face> > Membership Specialist Courses In-house From 65 per place or 29 online From 175 per professional member of staff From 1,400 per event See pages 10 and 11 for more details Do you have any questions?... Would you like help putting a programme together for your team? Do you have any questions about membership or pay as you go options? Feel free to get in touch with one of our training event managers below: Brian Mailey brian.mailey@merciaireland.com Tel Marguerite Hughes marguerite.hughes@merciaireland.com Tel Kay Sanders kay.sanders@mercia-group.co.uk Tel

3 Over 50 locations nationwide......and 3 in your local programme ROI programmes also available Index CPD course programme 4 Specialist Courses 5 Practical Workshop programme 6 City Hotel, Dunsilly Hotel New UK and Irish GAAP online modules 7 Courses 8-9 Options and Prices Ramada Plaza Hotel How to Book 12 Course Outlines CPD Specialist CPD Practical Workshops CPD Speaker Profiles 18 More Than Just Training Technical Manuals 22 Marketing Support

4 CPD course programme Page No Course 13 Accountancy Update and Current Issues 24 Mar 23 Mar 25 Mar 13 Audit and Assurance Update 24 Mar 23 Mar 25 Mar 13 Spring Tax Update - Including the Budget 29 Apr 28 Apr 30 Apr 14 Employment Taxes: Current Issues 29 Apr 28 Apr 30 Apr 14 Companies Act Refresher 13 May 12 May - 14 Charities: The New SORP and Other Accounting Issues 13 May 12 May - 15 Finance Act Sep 29 Sep 1 Oct 15 Capital Allowances - A Current Perspective 30 Sep 29 Sep 1 Oct 15 FRS Emerging Issues 21 Oct 20 Oct - 16 Adding Value to Audits 21 Oct 20 Oct - 16 Topical Tax Issues 18 Nov 17 Nov 19 Nov 16 VAT Roundup 18 Nov 17 Nov 19 Nov Venues and timings CPD courses marked with an ACCA logo have been included by ACCA as part of its NI CPD Programme for Ramada Plaza Hotel 117 Miltown Road Shaws Bridge BT8 7XP Tel: am courses: 9.30am pm pm courses: 1.45pm pm City Hotel Queens Quay BT48 7AS Tel: am courses: 9.30am pm pm courses: 1.45pm pm Dunsilly Hotel 20 Dunsilly Road Ballymena BT41 2JH Tel: am courses: 9.30am pm pm courses: 1.45pm pm See pages 13 to 16 for course outlines >>> Cancellations: No refund will be made where cancellation is received less than 14 days before the date of the course. All other cancellations will be subject to a 20% administration charge. All cancellations must be in writing. Transfers and late bookings: If you wish to transfer and attend an alternative venue, 7 working days notice must be given in writing. When shorter notice is given, Mercia reserve the right to charge a 25 plus VAT administrative fee or refuse the request. Mercia reserves the right to vary the published programme. Prices 1-5 places 125* 6-9 places 77.50* 10+ places 65* For membership options see pages 10 and 11. * plus VAT per place 4

5 Specialist CPD courses Our specialist course programme is designed to provide you with a selection of highly topical and specialist courses which will not usually be found in our local CPD course programmes. Our presenters are highly experienced and knowledgeable professionals and their delivery is always from a practical perspective. We don t just inform you about the facts but aim to interpret rules and regulations and explain how they will affect you and your clients. MembershipPLUS firms can attend at no extra fee and members receive a 25% discount. See pages 10 and 11 for details on membership. Season ticket option not available. Specialist CPD course programme Page No Course Duration 17 IR35 - Fact or Fiction? pm* 21 Apr - 17 Back to Basics: Trusts full day - 18 Jun 17 Share & Business Valuations pm 7 Oct - 18 Business Structures - Tax Issues pm 26 Nov - Cancellations: No refund will be made where cancellation is received less than 14 days before the date of the course. All other cancellations will be subject to a 20% administration charge. All cancellations must be in writing. Transfers and late bookings: If you wish to transfer and attend an alternative venue, 7 working days notice must be given in writing. When shorter notice is given, Mercia reserve the right to charge a 25 plus VAT administrative fee or refuse the request. Mercia reserves the right to vary the published programme. Venues and timings Ramada Plaza Hotel 117 Miltown Road Shaws Bridge BT8 7XP Tel: pm courses: 1.45pm pm * 2.00pm pm Dunsilly Hotel 20 Dunsilly Road Ballymena BT41 2JH Tel: full day courses: 9.30am pm See pages 17 to 18 for course outlines >>> 5

6 Practical Training Workshops programme Our practical training workshops programme is designed to teach the basic principles of accounting, auditing, taxation, IT and personal skills as required in a professional office and to develop these skills as more experience is gained. Page No Course Accounting 19 The Audit & Accountancy Update / Refresher online Duration 1 day 21 Apr New starters will be immediately effective in the office On the job training time is kept to a minimum Senior staff can concentrate on chargeable work Bookkeeping: The Principles ** Bookkeeping: The Next Stage ** 1 day 14 Sep 1 day 15 Sep 20 Bookkeeping Case Study ** 2 days Sep To help you allocate your staff on relevant courses we have shaded the course programme as follows: Taxation 21 Introduction to VAT ** am 18 Sep For those who are new to the discipline For those who have a good understanding of the topic and are looking to extend knowledge The workshops include case studies and exercises to ensure participants have the opportunity to practice the new skills they are taught. 21 General Tax Update for Accounts Staff Professional Skills 21 Professional Skills: Making the Right Start with Colleagues and Clients ** ** May be purchased as part of a 5 day induction course for 600 plus VAT Venue and timings 1 day 20 Oct pm 18 Sep Ramada Plaza Hotel, 117 Miltown Road, Shaws Bridge,, BT8 7XP Tel: am courses: 9.30am pm pm courses: 1.30pm pm Prices Individual Workshops from 65* The cost of attending each course is shown above each course outline detailed on pages 19 to 21. For membership and membershipplus, practical training workshops are included in your annual membership subscription. * plus VAT per place NO CHARGE FOR MEMBERS SEE PAGE 10 AND 11 FOR DETAILS See pages 19 to 21 for workshop outlines >>> Cancellations: No refund will be made where cancellation is received less than 14 days before the date of the course. All other cancellations will be subject to a 20% administration charge. All cancellations must be in writing. Transfers and late bookings: If you wish to transfer and attend an alternative venue, 7 working days notice must be given in writing. When shorter notice is given, Mercia reserve the right to charge a 25 plus VAT administrative fee or refuse the request. Mercia reserves the right to vary the published programme. 6

7 New UK and Irish GAAP Transition Library To help you and your entire team get ready to implement New UK and Irish GAAP we have developed a suite of 30 easy reference FRS 102 e-learning modules. from January 2015 Try it today for FREE NEW In depth comparisons Background Test me Practical examples Viewable on all devices Try me for FREE! To demonstrate just how great this library is we are giving away one of the modules FREE. Visit the web page below and experience it for yourself. Share with your team too. Unlimited access for your whole team Per module* FAQs * 50% Discount for members, FREE for membershipplus Full library* Sole practitioner partners partners 100 1, partners 200 2, partners 300 3, or more - POA Visit: today.

8 Courses - access for your whole firm......and can be viewed on all devices and platforms. Whether you are looking for a regular update, a CPD course or some training for your junior staff we can help. All of our core CPD online courses include a video of the speaker, not just a voiceover, and our practical workshops are engaging and interactive. Specialist topics are covered in one hour webinars. Prices Core CPD and Practical Training Workshops Sole Practitioner 75* 2-4 partners 170* 5-9 partners 325* 10 or more partners 650* Specialist Courses 75* per course for firm wide access For membership options see pages 10 and 11. * plus VAT Core CPD Three hour courses 12 popular CPD courses are available and include the following: A video of the courses as well as slides and comprehensive notes Formatted so you can watch in bite size chunks Simple navigation makes it easy to find the section or topic you are looking for in your firm s online library to view indefinitely Includes an MP3 version of the audio for those of you who prefer to listen when on the move on disc for an additional 10 per course 2015 Programme Implementing the New FRS VAT Update and Specific Business Sector Issues PAYE, Benefits and NI Update Audit and Assurance Update Accountancy Update and Current Issues Spring Tax Update View in Bite Size Chunks Jan Feb Mar Apr May Jun Close Company Healthcheck Family Tax Planning Interaction Between Tax and Accounts Under the New UK and Irish GAAP Finance Act 2015 Money Laundering Update Topical Tax Issues Jul Aug Sep Oct Nov Dec Quarterly Updates Watch two of our knowledgeable lecturers talking about current issues in either tax or audit and accounts. Approximately one hour in length the updates are released quarterly. Tax Updates Q1, Q2, Q3, Q4 Accountancy & Audit Updates Q1, Q2, Q3, Q4 8

9 Courses Practical Training Workshops Our Practical Training Workshops are designed to teach the basic principles of accounting, auditing and taxation as required in a professional office and to develop these skills as more experience is gained. Engaging and interactive Specialist Topics One hour webinars Some examples of forthcoming specialist online courses are listed below. These events are planned throughout the year so keep an eye on our website for the latest list. Intuitive and easy to use Recognition when course is completed Accounts Introduction to Money Laundering Bookkeeping: The Principles Bookkeeping: The Next Stage Preparing Company Accounts Company Size Issues Fraud and the Accountant Related Parties Audit How to Audit: An Introduction Understanding Analytical Procedures Fraud and the Accountant Auditing Accounting Estimates Related Parties Tax Introduction to PAYE and NI Calculating Personal Tax Introduction to VAT Calculating Trade Profits - Addbacks Capital Allowances - The Basics Capital Allowances - The Next Stage Business Tax - Commencement and Cessation Rules Calculating Corporation Tax Employment Benefits VAT Issues for Accounts Staff Interactive Trusts: IHT Charges and Computations Trusts: Aspects of Capital Gains Tax Pitfalls and Opportunities of CGT Reliefs Construction Industry Scheme Research and Development Tax Credits FRS 102 Audit Issues Making the Most of Capital Allowances Assurance Review Engagements FRS 102 and Pension Scheme Accounts FRS 102 and Limited Liability Partnership Accounts Working from Home: The Tax Issues Group Reorganisations: The Accounting Implications The Charities SORP New UK and Irish GAAP Transitional Library 30 easy reference FRS 102 e-learning modules from 20 per module or 250 for the complete library See page 7 to find out more 9

10 Options and Prices Pay as you go CPD Season ticket prices 1-5 places places places 65 Practical Workshops 65 per half day Plus VAT per place Face to Face Membership Training for your whole team Exceptional value for money Fixed monthly payments Discounts on other products and services Option 3 includes access to ALL training Options 1 and 2 focus on face to face training complemented by online courses Bespoke In-house From one-off events to a complete in-house programme From 1,400 per event Plus VAT Option 1 Option 2 Option 3 CPD Membership Membership MembershipPLUS Fee per firm Fee per partner and senior member of staff* Fee per trainee and junior member of staff* Sole Practitioners Rate**** CPD Included in your membership Local CPD courses Access to notes and slides 12 CPD courses Quarterly online updates Practical Training Workshops (PTWs) Local PTWs - PTWs - Specialist Courses Specialist courses - face to face 25% discount** 25% discount Specialist Conferences 25% discount** 25% discount *** specialist courses 25% discount** 25% discount New UK and Irish GAAP Transition Library 50% discount 50% discount Other Products and Services Quarterly Audit and Tax Newsletter Discounts on other products and services Discounts on Quorum courses for you and your clients - 10% discount 10% discount - * All staff involved in chargeable work should be included and not just those who will be attending courses. Any staff working 20 hours or less per week should be included as a half. Partners / principals / directors are treated as full time regardless of the number of hours worked. 10

11 Options and Prices Membership training for your whole team Exceptional value for money Fixed monthly payments Discounts on other products and services Option 6 includes access to ALL online courses Options 4 and 5 focus on core online training needs Pay as you go CPD/PTW courses Sole Practitioner partners partners or more partners 650 Specialist Courses 75 per course for the whole office Plus VAT Option 4 Option 5 Option 6 CPD Membership Membership MembershipPLUS Fee per firm Fee per partner and senior member of staff* Fee per trainee and junior member of staff* Sole Practitioners Rate**** Included in your membership CPD 65 per place 65 per place 65 per place Local CPD courses Access to notes and slides 12 CPD courses Quarterly online updates Practical Training Workshops (PTWs) Local PTWs - PTWs Specialist Courses - 25% discount 25% discount Specialist courses - face to face - 25% discount 25% discount Specialist Conferences 25% discount 25% discount specialist courses 50% discount 50% discount % discount 10% discount - New UK and Irish GAAP Transition Library Other Products and Services Quarterly Audit and Tax Newsletter Discounts on other products and services Discounts on Quorum courses for you and your clients ** 25% discount vouchers for places on our specialist courses, conferences and online specialist courses. The number of vouchers will be equal to the number of partners and seniors. *** There will be a 50 charge where lunch is included. **** The definition of a Sole Practitioner is a Partner with no staff members. 11

12 How to Book The pull-out Booking Form can be found in the middle of the brochure. Book online at Send your requests to Phone Call a member of our enrolments team on Post Complete the pull-out booking form and return by post to Mercia NI Ltd Unit 9 Cloughoge Business Park Newry Co Down BT35 8WL The Small Print After processing your course booking we will send you an to confirm the places we have reserved on your behalf. If you have not received confirmation within 10 days of making your booking please call us to make sure your booking has been received. Where appropriate an invoice will be sent covering the course fee. Our payment terms are 30 days. Places are limited on all courses. Places are allocated on a strict first come, first served basis. If you wish to transfer and attend an alternative venue, 7 working days notice must be given in writing. When shorter notice is given, Mercia reserves the right to charge a 25 administrative fee or refuse the request. Refunds will be subject to a 20% administrative charge. Where notice of cancellation is received less than 14 days prior to the course on which you have booked a place, no refund will be made. Tea, coffee and biscuits are provided during morning and afternoon breaks of all CPD courses. The course fee does not include lunch, except where shown or indicated on the joining instructions. Course documentation can only be provided to those who book to attend the course concerned. Where the course is presented by a Mercia member of staff, copies of the course notes can be purchased. We reserve the right to cancel, or make changes to, any course shown without prior notice. In the event of Mercia cancelling or postponing a course or workshop, our liability will be limited to a full refund of the course fee. Mercia cannot be held responsible for any personal belongings left at any course venue. All prices are plus VAT, where applicable. Ts & Cs for online courses If you purchase an online course you will receive a link to view it through your online library up until the date specified, after which the recording will no longer be available to view. The content of recorded online courses is the content as at the time of recording and neither Mercia nor its presenters are liable for any errors or omissions in that content. Mercia reserves its copyright in the online courses and all materials and recordings associated with them, and no licence is hereby granted for you or others in your organisation to copy or distribute, whether as a commercial activity or otherwise any recording of it, or the materials associated with it, including all links to such recordings and materials that may be sent to you. 12

13 Membership Application Form Please photocopy this form if there is not enough space. Firm Address Staff Names Partners/Principals/ Directors Please include all staff who are involved in chargeable work. Those working on a part time basis (less than 20 hours per week) should be included as 0.5 (not applicable to Partners/Principals/Directors). Tel No Main Contact Main Enrolment Contact Enrolment Managers/ Senior Staff (Those for whom CPD courses are relevant) Membership Options - please select CPD Membership Membership Trainees (Those for whom Practical Training Workshops are relevant) MembershipPLUS Fees CPD Membership Per firm fee 150 No. of Partners/Managers/Senior staff x 405 Membership Per firm fee 150 No. of Partners/Managers/Senior staff x 405 No. of Trainees/Junior staff x 275 Other Junior Staff (Those for whom Practical Training Workshops are relevant) Total No. of Staff MembershipPLUS Per firm fee 300 No. of Partners/Managers/Senior staff x 505 No. of Trainees/Junior staff x 275 plus 20% TOTAL Paying By Credit Card: Visa, Mastercard or Delta Accepted Cardholder No Security Code Card Expiry Date Cardholder Name & Initials Cardholder Address (Inc. Postcode) The fee will be invoiced in advance but can be paid in 12 monthly instalments. A Direct Debit Mandate will be sent to you on receipt of your application. Please note that credit card payments must be made in full. Please return with completed course booking form to: Mercia NI Ltd, Unit 9, Cloughoge Business Park, Newry, Co Down, BT35 8WL Mercia NI Ltd is a company registered in Northern Ireland with company number NI Registered office: Unit 9, Cloughoge Business Park, Newry, Co Down, BT35 8WL

14 CPD Course Booking Form Please photocopy this form if there is not enough space. I would like to book the following courses: Venue Date am/pm (where applicable) No of Places Delegate Names Personal Details (Required for all bookings, including members, unless details given on the membership application form) Firm Address Payment Details Total 65 if 10 or more places booked Total if 6-9 places booked Total 125 if 1-5 places booked plus 20% TOTAL (Cheque enclosed payable to Mercia NI Ltd) Tel No Fax No Contact Please return by post or fax to the address below Paying By Credit Card: Visa, Mastercard or Delta Accepted Cardholder No Security Code Card Expiry Date Cardholder Name & Initials Cardholder Address (Inc. Postcode) Mercia NI Ltd, Unit 9, Cloughoge Business Park, Newry, Co Down, BT35 8WL t f enquiries@merciaireland.com Cancellations: No refund will be made where cancellation is received less than 14 days before the date of the course. All other cancellations will be subject to a 20% administration charge. All cancellations must be in writing. Transfers and late bookings: If you wish to transfer and attend an alternative venue, 7 working days notice must be given in writing. When shorter notice is given, Mercia reserve the right to charge a 25 plus VAT administrative fee or refuse the request. Mercia NI Ltd is a company registered in Northern Ireland with company number NI Registered office: Unit 9, Cloughoge Business Park, Newry, Co Down, BT35 8WL

15 Practical Training Workshops Booking Form Please photocopy this form if there is not enough space. Course Title Date Venue Delegate Names Cost Personal Details (Required for all bookings, including members, unless details given on the membership application form) Firm Address Payment Details There is no need to complete the following details if applying for membership or membershipplus. Sub total plus 20% TOTAL (Cheque enclosed payable to Mercia NI Ltd) Tel No Fax No Contact Please return by post or fax to the address below Paying By Credit Card: Visa, Mastercard or Delta Accepted Cardholder No Security Code Card Expiry Date Cardholder Name & Initials Cardholder Address (Inc. Postcode) Mercia NI Ltd, Unit 9, Cloughoge Business Park, Newry, Co Down, BT35 8WL t f enquiries@merciaireland.com If you have any queries or would like to discuss your training needs please contact Marguerite Hughes on or marguerite.hughes@ merciaireland.com Cancellations: No refund will be made where cancellation is received less than 14 days before the date of the course. All other cancellations will be subject to a 20% administration charge. All cancellations must be in writing. Transfers and late bookings: If you wish to transfer and attend an alternative venue, 7 working days notice must be given in writing. When shorter notice is given, Mercia reserve the right to charge a 25 plus VAT administrative fee or refuse the request. Mercia NI Ltd is a company registered in Northern Ireland with company number NI Registered office: Unit 9, Cloughoge Business Park, Newry, Co Down, BT35 8WL

16 Membership Application and Course Booking Form Please photocopy this form if there is not enough space. Firm Tel No Address Main Contact Main Membership Options - please select To purchase individual courses Course Title Cost CPD Membership Membership MembershipPLUS Fees CPD Membership Per firm fee 250 No. of Partners/Managers/Senior staff x 175 Sole Practitioner x 355 Membership Per firm fee 250 No. of Partners/Managers/Senior staff x 175 No. of Trainees/Junior staff x 175 MembershipPLUS Per firm fee 450 No. of Partners/Managers/Senior staff x 360 No. of Trainees/Junior staff x 175 Sole Practitioner x 730 Sub total plus 20% TOTAL Payment Details Sub total plus 20% TOTAL (Cheque enclosed payable to Mercia NI Ltd) The fee will be invoiced in advance but can be paid in 12 monthly instalments. A Direct Debit Mandate will be sent to you on receipt of your application. Please note that credit card payments must be made in full. Paying By Credit Card: Visa, Mastercard or Delta Accepted Cardholder No Security Code Card Expiry Date Cardholder Name & Initials Cardholder Address (Inc. Postcode) Please return to: Mercia NI Ltd, Unit 9, Cloughoge Business Park, Newry, Co Down, BT35 8WL Mercia NI Ltd is a company registered in Northern Ireland with company number NI Registered office: Unit 9, Cloughoge Business Park, Newry, Co Down, BT35 8WL

17 Accountancy Update and Current Issues Speaker: John Selwood, Revolution Solutions Ltd 125 plus VAT per place From 65 plus VAT (season ticket) On completion of the course, participants will understand the practical impact of the FRC s Future of UK and Irish GAAP project on all sizes of companies and be aware what has to be done by different types of entities and by when. Content may change as a result of developments but is likely to include: The implementation of the FRC s Future GAAP project in the UK and Ireland specifically FRSs 100, 101 and 102 and of their proposals for small entities Other current developments and issues in UK and Irish GAAP, including the options available for accounting and reporting by incorporated micro-entities, together with the impact of, and opportunities arising from, changes in audit exemption Developments in money laundering including feedback on the ICAEW s AML benchmarking exercise and of the latest EU Anti ML Directive Accounting and reporting areas where frequent mistakes are discovered Developments in specialist areas including the revised SORPs Regulatory changes and QAD feedback on Practice Assurance CPD HOURS: 3 (Audit related: 3) Audit and Assurance Update Speaker: John Selwood, Revolution Solutions Ltd 125 plus VAT per place From 65 plus VAT (season ticket) We are now into the fifth year of conducting audits under the clarified ISA regime. It is therefore imperative that audit files demonstrate an understanding of, and compliance with, the requirements of the clarified ISAs. This course will look at the most recent changes affecting auditing in the UK and their practical implications for the planning and execution of audits. The course is aimed at partners, managers and senior staff involved in audit. Feedback from the main Regulators (QAD/ ACCA/AQR) and the FRC annual report Ongoing preparations for FRS Audit implications Update on assurance review engagements Continuing problem areas - a reminder (including scepticism, estimates and fraud) A summary of the auditing standards, practice notes, technical releases and other audit pronouncements issued since the previous audit and assurance update course Latest guidance on owner managed business audits Recent and likely future developments affecting auditing in the UK (including the Sharman proposals and audit report proposals) CPD HOURS: 3 (Audit related: 3) CPD course outlines Spring Tax Update - Including the Budget Speaker: Tim Palmer, Palmer Training Ltd 125 plus VAT per place From 65 plus VAT (season ticket) The course will update participants on the latest developments in direct taxes, particularly those that give rise to planning opportunities, and the pitfalls that they and their clients need to avoid. Full coverage will be made of all relevant changes to legislation and HMRC guidance and practice, as well as the most recent case law decisions and key points arising from the Budget. The emphasis will fall heavily on the practical ways in which accountants can help their clients to exploit the opportunities and avoid the pitfalls. Personal Tax Employee Tax National Insurance Business Income Tax Corporation Tax Capital Gains Tax Inheritance Tax CPD HOURS: 3 24 Mar 25 Mar 24 Mar 25 Mar 29 Apr 30 Apr 23 Mar 23 Mar 28 Apr 13

18 CPD course outlines Employment Taxes: Current Issues Speaker: Tim Palmer, Palmer Training Ltd 125 plus VAT per place From 65 plus VAT (season ticket) To review the current practice and procedures relating to PAYE, NIC responsibilities and P11D completion for employers. Additionally to review the taxation of employees and NIC implications. PAYE and NIC refresher, pitfalls and planning Benefits in kind tax planning P11D completion and case study Tax and NIC efficient extraction of funds from the family company The proposed changes to dispensations and the 8,500 P11D benefits exemption Third party benefits PAYE settlement agreements Employed or self employed, and IR35 refresher Employees travel Impact of recent cases in this area Case studies General overview CPD HOURS: 3 Companies Act Refresher Speaker: Phil Frost, Mercia Group Ltd 125 plus VAT per place From 65 plus VAT (season ticket) From time to time, issues pertaining to company law occur which, whilst not mainstream, cause us to try to remember something, somewhere in the Companies Act. This course will explore typical issues - ensuring that practitioners are aware of any pitfalls which may arise when dealing with clients and their accounts. Areas covered will include: Directors - who are they and what are their duties Dealing with minorities Directors advances, credits and guarantees Procedural matters - such as constitution, name and statement of capital Company records - including recent changes to registers Striking off and restorations Reduction of share capital and financial assistance Purchase and redemption of shares Audit matters CPD HOURS: 3 (Audit related: 1) Charities: The New SORP and Other Accounting Issues Speaker: Phil Frost, Mercia Group Ltd 125 plus VAT per place From 65 plus VAT (season ticket) Accounting for charities is subject to requirements set out in both legislation and the Charities Statement of Recommended Practice (SORP). This course will review the latest position in relation to legislative requirements; the key changes resulting from the revised Charities SORPs; as well as addressing common accounting problems in charity accounts. The new Charities SORPs: Changes to the trustees report Changes to the financial statements resulting from revised UK and Irish GAAP Other changes to the financial statements resulting from the current sorp including changes to the headings within the sofa and the new modular approach adopted by the sorp Differences between sorp (frs102) and the sorp (frsse) The legislative requirements: Accounting, scrutiny and filing requirements Key accounting and disclosure issues including: Fund accounting Recognition and classification of income Recognition of resources expended and allocation of support costs Disclosure of trustees remuneration and expenses Other related party transactions The content of the trustees report CPD HOURS: 3 29 Apr 30 Apr 13 May - 13 May - 28 Apr 12 May 12 May 14

19 Finance Act 2015 Speaker: Mark Morton, Mercia Group Ltd 125 plus VAT per place From 65 plus VAT (season ticket) This course will cover all of the major clauses in the Finance Act and will concentrate on the practical implications for accountants and their clients. Personal Tax Business and corporate tax changes Employee Tax Capital taxes changes VAT and SDLT Other legislative changes CPD HOURS: 3 Capital Allowances - A Current Perspective Speaker: Mark Morton, Mercia Group Ltd 125 plus VAT per place From 65 plus VAT (season ticket) This course will provide attendees with a review of the system for relief of capital expenditure by businesses. It will consider practical problem areas and current topical issues. Identifying capital expenditure and the meaning of repair Plant and machinery - meaning and eligibility Claiming plant and machinery allowances, including the AIA and integral features Specific issues with capital expenditure on plant Recent developments CPD HOURS: 3 CPD course outlines FRS Emerging Issues Speaker: Jeremy Williams, Mercia Group Ltd 125 plus VAT per place From 65 plus VAT (season ticket) UK and Irish GAAP is undergoing a radical overhaul. Companies will be required to adopt the new standards for accounting periods commencing on or after 1st January 2015, restating their comparatives as appropriate. You will gain a full understanding of: The major differences between FRS 102 and current UK and Irish GAAP The mechanics of the transition process to FRS 102 The form and presentation of company financial statements under FRS 102 The recognition and measurement requirements under FRS 102 in key areas The impact which the changes have on small and micro entities In particular the course will cover: FRS Application of Financial Reporting Requirements - an overview - what entities are required to or can choose to do An overview of FRS Reduced Disclosure Framework (for those adopting IFRS) FRS What the new requirements are and the key differences from current UK and Irish GAAP Sample primary financial statements Investment properties, property plant and equipment, intangibles including goodwill Leases Financial Instruments Other changes in treatment and disclosures Case studies illustrating the transition process of first time adoption CPD HOURS: 3 (Audit related: 3) 30 Sep 1 Oct 30 Sep 1 Oct 21 Oct - 29 Sep 29 Sep 20 Oct 15

20 CPD course outlines Adding Value to Audits Speaker: Jeremy Williams, Mercia Group Ltd 125 plus VAT per place From 65 plus VAT (season ticket) The introduction of clarified ISAs presented fresh challenges for audit teams. Many firms of accountants and auditors are not good at demonstrating that the accounts production or audit has been a valuable exercise. Many clients will therefore still view their annual audit as a statutory nuisance. Are there ways to both improve the firm s profitability and increase the value the client receives? The course considers how to add value for the audit firm not just its clients. This course also explores ideas for ways in which the client s both actual and perceived value of assignments can be improved. On completion of the course participants will have had an opportunity to reflect on all relevant areas where they could provide greater benefit. Adding value - where to start? Knowing enough about the client Value of our work - what we do and what we could do? The role of non-audit services - ethics and commercial imperatives Reducing the risk of fraud Planning for effective review and completion Communication with clients Analytical procedures and benchmarking Adding value for us - assignment and resource control Implementation CPD HOURS: 3 (Audit related: 3) Topical Tax Issues Speaker: Pat Nown, Mercia Group Ltd 125 plus VAT per place From 65 plus VAT (season ticket) The course will aim to make participants aware of developments in direct taxation over the last six to twelve months and issues of current concern, together with highlights of the tax planning opportunities available. The course will review developments and planning points under the following headings: Business and corporate tax Personal tax Employment issues Capital taxes Administration and other taxes Developments in case law, HMRC practice and changes currently under discussion will also be included. CPD HOURS: 3 VAT Roundup Speaker: Gwen Ryder 125 plus VAT per place From 65 plus VAT (season ticket) In addition to reviewing general VAT changes in the last 12 months, this course will provide you with an insight into the hot topics HMRC are currently looking at in the VAT arena, so that you can identify pertinent clients and add some value to your services. Review of VAT changes in the previous 12 months Summary of the more far reaching cases of the last year Topical input tax Topical output tax What are the areas within VAT that are currently peaking HRMC s interest? CPD HOURS: 3 (Audit related: 1) 21 Oct - 18 Nov 19 Nov 18 Nov 19 Nov 20 Oct 17 Nov 17 Nov 16

21 IR35 - Fact or Fiction? Speaker: Mark Morton, Mercia Group Ltd Back to Basics: Trusts Speaker: Pat Nown, Mercia Group Ltd Specialist CPD course outlines Share & Business Valuations Speaker: Jenny Nelder, Bruce Sutherland & Co 140 plus VAT per place 25% discount for members hipplus The rules known as IR35 were first introduced in 2000 but there have been a number of changes since then. These include a re-write of the legislation and some subtle changes, including changes in FA The objective of the course is to examine the legislation in detail and to provide participants with an understanding of the recent changes. This course will consider the legislation in some detail and will include: Conditions for liability Calculation of the deemed payment A review of the status issue Recent cases Recent developments Recent HMRC guidance CPD HOURS: plus VAT per place 25% discount for members hipplus To introduce the basic principles of trusts and the computations necessary for trust tax compliance. This course does not cover tax planning ideas using trusts. The course will include: Types of trusts and their uses Income tax computations for different types of trust Capital Gains Tax occasions of charge and computation aspects CGT reliefs and trusts Types of trust for IHT Occasions of charge for IHT Principal and exit charges Administration Case studies Participants should bring a calculator. CPD HOURS: plus VAT per place 25% discount for members hipplus To provide an understanding of the fundamental concepts of valuation, issues arising, the differences in approach for tax & other purposes and how to minimise your risk. Valuation principles and methodologies Factors affecting valuation The role of the valuer Approaches to giving advice to minimise risk Valuing different sizes of shareholdings The difference between valuation for commercial and fiscal purposes Principles from statute & case law, for tax and other valuations Valuations for tax purposes: -- Negotiating with HMRC - Shares and Assets Valuation --The information standard --Valuation of employment related securities -- Valuing shares at 31 March 1982 or other base dates Goodwill on incorporation CPD HOURS: 3 21 Apr 18 Jun 7 Oct Timings vary according to the course. See page 5 for details. 17

22 Specialist CPD course outlines Business Structures - Tax Issues Speaker: Martyn Ingles, Ingles Tax & Training Ltd 140 plus VAT per place 25% discount for members hipplus The best structure for start-up businesses is not necessarily appropriate as the business grows and it will often be necessary to review and possibly revise the structure in the future. The business structure chosen will also have an impact on the tax treatment of the eventual sale or exit from the business. You should gain an understanding of the most appropriate tax structure at various times in the life cycle of a business and the need for a periodic review of the most appropriate structure. The course will consider in particular the anti-avoidance measures targeting partnerships and LLPs with non-individual members that were introduced in Finance Act The course will include: Tax advantages of limited companies Tax treatment of partnerships and LLPs Incorporation of the partnership - comparison of company with LLP Hybrid structures involving corporate members and service companies Anti-avoidance targeting the use of corporate partners by partnerships and LLP The extension of the loans to participators rules to LLPs Tax consequences of forming a group or joint venture Tax implications of demerging the business Selling the business - tax implications of different structures CPD HOURS: 3 CPD speaker profiles Phil Frost BA ACA Phil started lecturing in 1983 having qualified with Coopers & Lybrand in his home town, Sheffield. He was the Midlands regional director of Financial Training before joining Mercia in He lectures to the accounting profession and to those in industry and commerce on accounting, auditing, and related legal and regulatory topics as well as specialising in charity and property accounting and international accounting standards. Martyn Ingles FCA CTA Martyn qualified as a Chartered Accountant in 1982 and trained in taxation with an international firm. He has been a partner in a medium-sized firm of accountants and now runs his own tax consultancy. In addition to being a highly-experienced presenter, Martyn has written many articles for tax publications. Mark Morton BA CTA ATT Mark joined HMRC in 1989 and undertook their full training exams. In 1996 he was made Deputy District Inspector for the Derby area and had detailed experience of all types of Revenue enquiries. Mark joined Mercia as an experienced lecturer and now provides a wide variety of CPD training around the country. He is also a well known contributor to professional publications and provides technical consultancy to the accountancy profession. Jenny Nelder BA FCA FTII Jenny is a partner in Bruce Sutherland & Co, an independent firm of unquoted company share and business valuation specialists. She has been involved in valuing shares and businesses for many different purposes since She lectures on the subject for a number of professional bodies. Pat Nown ACA CTA ATT Pat joined Mercia in 2008 as a tax lecturer, bringing a wealth of experience with her. She worked for many years with FTC Kaplan where she was Tax Product Director for the Midlands and has been a tax lecturer for many years, both for exam based training and for the profession in general. Pat also continues to be actively involved in the Association of Taxation Technicians, where until recently she served as a council member for twelve years. Tim Palmer CTA ATT Tim Palmer lectures all over the UK, several times a week on a wide variety of taxation and NIC subjects. He also writes regular magazine articles for the leading taxation publications. Tim provides specialist tax advice on the Construction Industry Scheme, most areas of Corporation Tax and Stamp Duty Land Tax. He was previously a senior taxation manager with Clark Whitehill, and a member of the Group Tax Department of P&O. Gwen Ryder BA (Hons), CTA, AIIT Gwen has been a VAT and customs duty specialist and lecturer for her entire career. She worked in HM Revenue and Customs for nine years before joining the Big 5. She subsequently became the VAT and Customs Partner in a top 20 firm, and then formed her own consultancy practice in Gwen is an Associate of, and former examiner for, the Institute of Indirect Tax, and a member of the Customs Practitioners Group and The VAT Practitioners Group. Gwen advises a wide range of clients on all matters of VAT and Customs duty as it applies in the UK and internationally. John Selwood ACA John is a chartered accountant and independent training consultant. He lectures on money laundering, auditing and financial reporting. He also writes technical material for publishers. Previously, he has been the technical partner for a top thirty firm of accountants and head of Charter Group the accountancy network. Jeremy Williams ACA Jeremy joined Mercia in 2000 as an audit and accounts lecturer, having qualified with KPMG in Leicester. As well as lecturing on a wide variety of audit and accounting topics, Jeremy is responsible for FCA-related products as well as providing technical support and developing our online PTW courses. 26 Nov 18

23 Practical Training Workshops The Audit and Accountancy Update / Refresher 130 plus VAT per place (except CPD members) WHO SHOULD ATTEND The course will be essential for those who need to keep their technical knowledge up to date (semi-senior level and above) who would value a practical update and refresher of both auditing and accounting. The programme will be changed annually, thus enabling participants to attend in consecutive years. At the end of the course participants will be aware of the current position relating to auditing and accounting. The course will cover new and emerging issues such as: Small entity reporting including micro-entities FRS Other financial reporting and regulatory changes Common accounting problems Developments in other specialist areas Audit exemption Common audit file review issues Ethical standards Accounting estimates and related parties Analytical review Fraud, scepticism and management override Audit regulation In addition, the course will include a refresher on topical issues from accounting and auditing standards. Attention will be given to common areas of difficulty encountered by accountants and auditors and will comprise a combination of lecturing and practical case studies to enable a full understanding to be gained. Bookkeeping: The Principles 130 plus VAT per place (except CPD members) WHO SHOULD ATTEND The course is essential for anyone who is new to accounting and wishes to understand bookkeeping and accounts preparation. A must for all new starters! Students who have already attended an introductory bookkeeping course provided as part of their examination studies may not benefit from attending this course, but should instead attend Bookkeeping: The Next Stage and Bookkeeping Case Study. At the end of the course participants will be familiar with the basic principles of double entry bookkeeping, and will have prepared trial balances, profit and loss accounts and balance sheets to a basic level. The day commences with an introduction to double-entry bookkeeping and consideration of accounting records, types of business and methods of bookkeeping. Participants will be shown how to: Open accounts for individual transactions Post entries to T-accounts Record cash and credit transactions Extract a trial balance Preparation of a profit and loss account and balance sheet CPD HOURS: 6 Bookkeeping: The Next Stage 130 plus VAT per place (except CPD members) WHO SHOULD ATTEND The course is relevant for anyone who is new to accounting and wishes to understand bookkeeping and accounts preparation. It is ideally combined with Bookkeeping: The Principles, but is also an excellent standalone course for those with an existing basic knowledge of double entry. By the end of the course participants will be able to make common period-end adjustments. Participants will be introduced to: Accruals Prepayments Bad debts Depreciation Fixed asset disposals Stock Lecture sessions will be illustrated with examples and short exercise questions. CPD HOURS: 6 CPD HOURS: 6 Option If you cannot attend a live event, the following online workshop may be of interest: Bookkeeping: The Principles see page 9 for details >>> Option If you cannot attend a live event, the following online workshop may be of interest: Bookkeeping: The Next Stage see page 9 for details >>> 21 Apr 14 Sep 15 Sep 19

24 Practical Training Workshops Bookkeeping Case Study 260 plus VAT per place (except CPD members) WHO SHOULD ATTEND The course is relevant for anyone who is new to accounting and wishes to understand how manual bookkeeping and accounts preparation works in practice. It builds on the theory covered in Bookkeeping: The Principles and Bookkeeping: The Next Stage and is ideally combined with these courses, although it also serves as an excellent standalone unit for those who have grasped the principles but would appreciate a more practical demonstration of the techniques involved. Daybooks By the end of the course participants will have had practical exposure to daybooks by completing two months of transactions for a fictional client, Wanda of Whetstone. Participants will gain experience of manual bookkeeping through writing up: Sales daybook from sales invoices Purchase daybook from purchase invoices Cashbook receipts from paying-in slips and BACS remittance advices Cashbook payments from cheque book stubs and BACS submission reports Petty cash book from vouchers and bank receipts In addition, participants will be taken through bank reconciliation procedures. Ledgers By the end of the course participants will have had practical exposure to the sales and purchase ledgers by completing two months of transactions for a fictional client, Wanda of Whetstone. Participants will gain experience of manual bookkeeping through: Writing up sales ledger from sales daybook and cashbook receipts Writing up purchase ledger from purchase daybook and cashbook payments Balancing off sales and purchase ledgers Extracting lists of balances As well as exposure to manual bookkeeping, participants will also be shown how ledgers appear when accounts preparation packages such as Sage are used. Balancing Off By the end of the course participants will have had practical exposure to control accounts and trial balances by completing two months of nominal ledger postings for a fictional client, Wanda of Whetstone. Participants will gain experience of manual bookkeeping through: Posting from daybooks into the nominal ledger Balancing off account Reconciling control accounts with sales and purchase ledger balances Extracting a preliminary trial balance ETB, Journals and Final Accounts By the end of the course participants will have had practical exposure to the preparation of journals for period-end adjustments (including accruals, prepayments, correction of posting errors, depreciation, a disposal and stock) and completion of an extended trial balance, balance sheet and profit and loss account for a fictional client, Wanda of Whetstone. Participants will gain experience of manual bookkeeping through: Preparing journals for periodend adjustments Calculating accruals and prepayments Extending a trial balance Drafting a trading and profit and loss account and balance sheet As well as exposure to manual bookkeeping, participants will also be shown how daybooks appear when accounts preparation packages such as Sage are used. CPD HOURS: Sep 20

25 Practical Training Workshops Introduction to VAT 65 plus VAT per place (except CPD members) WHO SHOULD ATTEND This course is suitable for those participants who have little or no experience in this area. As a guideline it is suitable for people who have up to 12 months experience in the profession. Participants will be expected to be familiar with basic bookkeeping entries. To familiarise participants with the basic scope of VAT and the bookkeeping entries necessary to record the VAT element of business transactions. The course will include: Scope of VAT Accounting for VAT The VAT return Case study - completion of a VAT return CPD HOURS: 3 General Tax Update for Accounts Staff 130 plus VAT per place (except CPD members) WHO SHOULD ATTEND Audit and accounts staff who have a good working knowledge of the main taxes and who have already attended other practical training workshops and wish to be kept up to date with the recent legislative changes. This course is NOT intended for anyone who has attended the 2015 CPD Finance Act session. By the end of the course staff will have been given an overview of recent changes in legislation in particular those areas relevant to accounts staff. The course will review developments under the following headings: Business and corporate tax Personal tax Employment issues Capital taxes Administration and other taxes Case study questions will be included throughout the course to illustrate current topical issues Participants will be expected to have a basic understanding of the main tax rules. Professional Skills: Making the Right Start with Colleagues and Clients 65 plus VAT per place (except CPD members) WHO SHOULD ATTEND This course is aimed at junior staff in their first year working in a professional environment. It is suitable for both technical and support staff at this level. It is vital when starting work that people are aware of the importance of projecting the right image both in the office and when dealing with clients. This course introduces the principles of good communication both when dealing with people face to face and on the telephone. The course will cover: Presenting a professional image to both colleagues and clients Importance of good communication skills Body language basics Telephone tips This course will be highly interactive, comprising a mixture of group discussions, exercises and role-plays. CPD HOURS: 3 CPD HOURS: 6 Option If you cannot attend a live event, the following online workshop may be of interest: Introduction to VAT see page 9 for details >>> 18 Sep 20 Oct 18 Sep 21

26 Technical Manuals and Support Whether you need an audit or compliance manual, a file review or you want practical advice from our experienced team, we are here to help. Manuals for client work Compliance manuals File reviews Audit and Specialist Manuals We can save you hours of research and keep you up-to-date with relevant rules and regulations: Academies Assurance Audit Exemption Charities Clubs (NI Version) Friendly & Industrial & Provident Societies FCA - Designated Investment Firms FCA - Mortgage and General Insurance Intermediaries Limited Liability Partnerships (LLP) Pension Schemes Property Professionals Registered Social Housing Providers Solicitors Accounts Regulations (NI Version) Content includes engagement letters, example reports, pro-forma accounts, practical checklists and detailed work programmes. Specialist Assignment Manuals from 200 plus VAT per manual. Annual Updates available. Mercia Audit Manual from 250 plus VAT per manual. Paperless options also available Compliance Manuals All the help you need to ensure your firm is getting it right on compliance matters: Practice Assurance 250 plus VAT Annual update fee 99. Money Laundering 250 plus VAT Annual update fee 99. DPB Compliance Manual 128 plus VAT Annual update fee 65. Audit File Reviews Our reviews can be done either at your offices or you can send the files to us. Our on site reviewers provide a detailed debrief of our findings and will also outline our recommendations. Prices from 295 plus VAT Any questions If you would like to discuss any of our audit and accountancy or compliance technical manuals in more detail or have ideas about other ways in which we can help, please contact Marguerite Hughes at marguerite.hughes@ merciaireland.com or call her on

27 Marketing Support We provide a range of time-saving, cost-effective solutions to market your practice, whatever your internal resource and expertise. Websites Responsive, cutting edge websites for accountants, viewable across all modern devices. We specialise in designing and building websites for accountancy firms. Our solution combines modern designs, first-class content and cuttingedge technology with excellent value for money. For just 99 plus VAT per month, and no set up fee, we can work with you to deliver an enviable mobile responsive website for your practice. Client Communications Client Newsletters It s important to keep in touch with your clients on a regular basis. To help you, we produce a quarterly client newsletter, detailed briefings, and a monthly business newswire. Printed and digital formats available. Client Letters Client letters are produced in response to what is happening in the business world. Once purchased you are entitled to unlimited usage and make ideal content for your website. Client Factsheets Relevant & useful information with up-to-date content - there are over 80 titles in areas such as general business, tax and pensions. TaxApps A personalised TaxApp for your practice is an excellent tool to: Differentiate your practice from your competition Put your branding on your clients phones Communicate with your clients in today s mobile environment Our TaxApp LITE and TaxApp PLUS options prices from 750 Budget and Tax Rates Products Budget summaries and tax rates that are concise and easy to understand, written with your clients in mind by our in-house team of renowned tax lecturers and technical consultants. Our product range includes: 16 page A4 and A5 printed summaries Tax Rates cards in choice of three sizes PDF and HTML summaries Any questions If you are not sure which products would best suit your objectives, have any queries or special requirements please our Marketing Support Team at marketing.support@mercia-group.co.uk or call them on

28 Specialist one day conferences A range of essential conferences which focus on specialist areas in more detail. Gain a wider appreciation of the factors affecting your clients. Over 100 online courses An extensive programme of one hour specialist courses, three hour CPD courses, quarterly updates, practical workshops and new for 2015 New UK and Irish GAAP modules, all available online. Mercia NI Ltd, Unit 9, Cloughoge Business Park, Newry, Co Down, BT35 8WL t f enquiries@merciaireland.com Mercia NI Ltd is a company registered in Northern Ireland with company number NI Registered office: Unit 9, Cloughoge Business Park, Newry, Co Down, BT35 8WL