Training Programme 2015

Transcription

1 Solent Accountancy Training Ltd. Training Programme 2015 Face to Face CPD Events from 55 plus VAT Practical Workshops from 62 plus VAT Online Courses from 75 plus VAT in partnership with

2 Welcome Welcome to your 2015 Training Programme! Delivered in conjunction with Mercia Group Ltd, you ll find details inside of our extensive, high quality courses, available in a variety of formats to suit your requirements. Face to Face CPD Your CPD update courses are provided in two locations: Bournemouth and Whiteley. By using our Pay As You Go or Flexible Season Ticket options you can pick and mix between the two. Practical Training Workshops Choose from an extensive range of Practical Training Workshops running in. Designed especially for your trainees to complement their studies, our balanced programme of accounts, tax and skills courses is just the thing to help them progress. Online training From 3 hour core CPD courses, to quarterly updates in both Tax and Audit and Accounts, 1 hour specialist webinars and online practical training workshops, training from your desktop has never been easier. See pages 8 & 9 for full details. Membership Already a member or interested in Solent s membership offering? Membership gives your firm unrestricted access to all of the face to face training in this brochure, along with a broad range of specialist technical webinars, management courses and online practical training workshops. See page 26 for details. If you need any further help or advice please contact Jane Finch or Jill Upton on , by at jane.finch@bdo.co.uk and jill.upton@bdo.co.uk. Alternatively, you can speak to Hannah Howe at Mercia Group Ltd on or by hannah.howe@mercia-group. co.uk. And finally, if you have any comments about the courses, venues or administration, or indeed suggestions for future programmes, please let me know. please let me know. Tim Bentall FCA Administrator November in partnership with

3 Over 50 locations nationwide......and 2 in your local programme Index Summary and Prices 4 CPD course programme 5 Practical Workshop programme 6-7 Online Courses 8-9 Course Outlines CPD CPD Speaker Profiles 14 Course Outlines Practical Workshops Membership 26 Members Only Courses Practical Workshop Guide and Planner )Bournemouth Village Hotel Whiteley Solent Hotel The training programme provided each year meets the CPD requirements of our staff while keeping them interested and engaged Kerry Daly, Compass Accountants. Fantastic value for all our CPD requirements Stephen Sellers, Grant Sellers. 3

4 Meeting your 2015 training needs Not only do you have access to a high quality CPD training programme near to you, there is also a programme of practical training for all members of your team. CPD Courses Pay as you go options You can purchase a flexible season ticket or attend courses on an ad hoc basis. The season ticket is very flexible, you can send one person on 10 courses, 10 people on one course or any other combination the choice is yours. You can even attend any venue! Flexible season tickets 10 or more places 55 plus VAT per place 6-9 places 60 plus VAT per place Practical Training Workshops These courses are designed to teach the basic skills required in a professional office and whilst they will generally be more suitable for trainees and other junior members of staff, some of the courses will be relevant for more experienced members of staff. See page 6 for more details. 62 plus VAT per half day 124 plus VAT per full day Membership Interested in becoming a member? See page 26 for further details. If you would like to apply to become a member please contact Tim Bentall on A season ticket option is not available for our Practical Training Workshops or any of our specialist courses. Individual courses Our CPD courses can be attended on an ad hoc basis whereby you only pay for the courses you book. Please note that specialist courses cannot be included in the flexible season ticket. CPD courses from 100 plus VAT per place Specialist CPD courses from 140 plus VAT per place To enrol on any of our CPD or Practical Training Workshops please use the booking form at the back of the brochure or alternatively visit our website and book online. 4 in partnership with

5 CPD course programme Page No Course Available Online Bournemouth Whiteley 10 Accountancy Update and Current Issues Available Online 11 Feb (am) 5 Mar (am) 10 Audit and Assurance Update Available Online 4 Mar (am) 12 Feb (am) 10 Family Tax Planning Available Online 20 Apr (am) 29 Apr (am) Ways to Add Value to Your Client Relationships 3 Jun (am) 14 May (am) 11 Finance Bill & 24 Jun (am) 11 & 25 Jun (am) 11 FRS Are You Ready? Available Online 13 Oct (am) 28 Oct (am) 12 Topical Tax Issues Available Online 5 & 13 Nov (am) 27 Nov (am) 12 VAT Update and Problem Areas Available Online 16 Dec (am) 2 Nov (am) Specialist CPD course programme Page No 13 Course Interaction Between Tax and Accounts Under the New UK GAAP Available Online Bournemouth Available Online - 13 Laws and Regulations for the Practising Accountant - 13 Charities: Current Issues - Whiteley 16 Apr (am) 22 Sep (am) 19 Nov (am) Venues and timings Bournemouth The Village Hotel Wessex Fields Deansleigh Road Bournemouth BH7 7DZ Tel: am courses: 9.30am pm Whiteley Solent Hotel Rookery Avenue Whiteley Fareham PO15 7AJ Tel: am courses: 9.30am pm 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, Solent Accountancy Training reserves the right to charge a 25 plus VAT administrative fee or refuse the request. Solent Accountancy Training and Mercia reserve the right to vary the published programme. See pages 10 to 13 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. The workshops include case studies and exercises to ensure participants have the opportunity to practice the new skills they are taught. See our Practical Training Workshop Guide and Planner on pages 31 to 37 to help you plan a balanced training programme. 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 Course programme Page No Course Auditing and Accounting Duration 16 How to Audit: An Introduction am 19 Jan 15 How To Audit: Case Study 2.5 days Jan 16 The Audit & Accountancy Update / Refresher 1 day 11 Feb 16 Understanding Group Accounts 1 day 12 Feb 17 Solicitors' Accounts: SRA Accounts Rules - A Practical Refresher am 18 Mar 17 Charities: Approaching the Charity Audit pm 18 Mar 17 Preparing and Finalising Accounts 1 day 23 Apr 18 Bookkeeping: The Principles 1 day 7 Sep 18 Bookkeeping: The Next Stage 1 day 8 Sep 19 Bookkeeping Case Study 2 days 9-10 Sep 20 How to Audit: The Next Stage 1 day 17 Sep 20 Practical Accounting Problems 1 day 3 Nov 20 Practical Auditing Problems 1 day 4 Nov 6 in partnership with

7 Taxation 21 Taxation of Individuals 2 pm 9 Feb 21 Payroll Update am 10 Feb & 4 Mar 21 Understanding Capital Allowances pm 10 Feb 22 Essential Aspects of Partnership and LLP Tax pm 27 Feb 22 Employment Benefits pm 4 Mar 22 General Tax Update for Accounts Staff 1 day 6 Oct 23 Taxation of Businesses 2 pm 14 Oct 23 Introduction to Taxation of Individuals 1 day 8 Dec 23 Taxation of Businesses 1 1 day 9 Dec Professional Skills 24 Professional Skills: Managing Yourself 1 day 22 Jan 24 Professional Skills: Managing Others 1 day 27 Apr 24 Professional Skills: Making the Right Start with Colleagues and Clients am 11 Sep IT Skills 25 Excel 2010: Short Cuts, Formulae and Presentation 1 day 5 Mar 25 Sage 50: Report Designer Module am 8 Oct 25 Sage 50: Data Extraction Using Excel pm 8 Oct 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, Solent Accountancy Training reserves the right to charge a 25 plus VAT administrative fee or refuse the request. Solent Accountancy Training and Mercia reserve the right to vary the published programme. Venue and timings Ibis West Quay Road Western Esplanade SO15 1RA Tel: am courses: 9.30am pm pm courses: 1.30pm pm Prices Individual Workshops from 62* The cost of attending each course is shown above each course outline detailed on pages 15 to 25. For membership practical training workshops are included in your annual membership subscription. * plus VAT per place NO CHARGE FOR MEMBERS SEE PAGE 26 FOR DETAILS See pages 15 to 25 for workshop outlines >>> 7

8 Online 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 Online Courses 75* per course for firm wide access For membership options see page 26. * 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 Available 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 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 Special members price 50 for full suite Jan Feb Mar Apr May Jun Close Company Healthcheck Family Tax Planning Interaction Between Tax and Accounts Under the New UK 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 in partnership with

9 Online 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 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 Interactive One hour webinars Specialist Topics 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. Webinars are available for 3 months from the braodcast date. 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 New Charities SORP** New UK GAAP Transitional Library 30 easy reference FRS 102 e-learning modules from 20 per module or 250 for the complete library To find out more contact kay.sanders@mercia-group.co.uk ** Included in membership Employment Benefits VAT Issues for Accounts Staff 9

10 CPD course outlines Accountancy Update and Current Issues Speaker: Phil Frost or David Smith, Mercia Group Ltd 100 plus VAT per place From 55 plus VAT (season ticket) On completion of the course, participants will understand the practical impact of the FRC s Future of UK 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 Republic of Ireland specifically FRSs 100, 101 and 102 and of their proposals for small and micro entities Other current developments and issues in UK 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) Available Online Audit and Assurance Update Speaker: David Smith or Phil Frost, Mercia Group Ltd 100 plus VAT per place From 55 plus VAT (season ticket) With changes to accounting standards imminent and compliance with ISA requirements still causing issues, 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 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 going concern and audit reporting) CPD HOURS: 3 (Audit related: 3) Available Online Family Tax Planning Speaker: Amanda Fisher, AJF Taxation 100 plus VAT per place From 55 plus VAT (season ticket) This course is designed as a refresher and update on family tax planning opportunities. It will consider the relevant taxes affecting individuals in their personal and related business transactions at various lifecycle stages so that clients tax affairs are handled in the most tax efficient manner. The course aims to encourage a more pro-active approach when dealing with clients, in looking at their current and potential exposure to tax, and shows ways in which we can assist our clients to maximise tax saving opportunities. The course will include a review of relevant tax cases to consider when planning, and will include examples and illustrations to make this a practical and informative course. The key features of the session will include: Children s income and gains Family provision - in a practical and tax efficient manner Husband and wife tax planning Settlements legislation avoiding being caught by the anti-avoidance legislation Tax implications of separation and divorce Residences - tax planning for the family home and other property Income and capital tax planning considerations for the business IHT mitigation for succession - including wills and trusts CPD HOURS: 3 Available Online Bournemouth 11 Feb (am) Whiteley 5 Mar (am) Bournemouth 4 Mar (am) Whiteley 12 Feb (am) Bournemouth 20 Apr (am) Whiteley 29 Apr (am) 10 in partnership with

11 20 Ways to Add Value to Your Client Relationships Speaker: John Sharkey, Mercia Group Ltd 100 plus VAT per place From 55 plus VAT (season ticket) One of the best ways to achieve positive differentiation from your competitors is to add value to key client relationships. Adding value will help you retain and develop further business from your clients, reduce fee pressures and significantly increase your referral rates. This course will provide practitioners with practical advice on how this can be done. What does adding value really mean? How well have you repositioned your firm from being technical experts to added value advisors? Gaining a better understanding of your clients needs and what they want from the relationship Developing a relationship based on trust, respect and rapport Clarifying and managing service expectations Improving communication avoiding the pitfalls Providing proactive advice that is valued easier said than done! Educating your client and their team for mutual benefit Using review meetings to keep in touch and develop business Sharing networks and referrals Obtaining and using feedback effectively CPD HOURS: 3 Finance Bill 2015 Speaker: Mark Morton or Norman Allison Mercia Group Ltd 100 plus VAT per place From 55 plus VAT (season ticket) This course will cover all of the major clauses in the Finance Bill and will concentrate on the practical implications for accountants and their clients. Personal tax Employee tax and NI Corporate and business tax Capital taxes CPD HOURS: 3 CPD course outlines FRS Are You Ready? Speaker: Jeremy Williams, Mercia Group Ltd 100 plus VAT per place From 55 plus VAT (season ticket) UK 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 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 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) Available Online Bournemouth 3 Jun (am) Whiteley 14 May (am) Bournemouth 10 Jun (am) 24 Jun (am) Whiteley 11 Jun (am) 25 Jun (am) Bournemouth 13 Oct (am) Whiteley 28 Oct (am) 11

12 CPD course outlines Topical Tax Issues Speaker: Norman Allison, Mercia Group Ltd or Tim Palmer, Palmer Training Ltd 100 plus VAT per place From 55 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 Available Online VAT Update and Problem Areas Speaker: Malcolm Greenbaum, Greenbaum Training & Consultancy Ltd 100 plus VAT per place From 55 plus VAT (season ticket) This course will update practitioners on recent legislative and case law changes to VAT law and will examine common areas or misunderstanding for both clients and accountants. Finance Act 2015 changes Proposed changes in Autumn Statement (if available) Recent case law decisions affecting general practitioner clients Cross-border transactions a perennial area of misunderstanding and error Basic property transactions Flat Rate Scheme issues CPD HOURS: 3 (Audit related: 1) Available Online Bournemouth 5 Nov (am) 13 Nov (am) Whiteley 27 Nov (am) Bournemouth 16 Dec (am) Whiteley 2 Nov (am) 12 in partnership with

13 Interaction Between Tax and Accounts Under the New UK GAAP Speaker: Bill Telford, Telford Financial Training 140 plus VAT per place This course will assist tax partners and managers to understand the key changes to UK GAAP that will impact on: Current tax computations Deferred tax computations HMRC correspondence Tax disclosures in the financial statements Record keeping The development and application of the general principles What is GAAP for tax? How does GAAP interact with tax? How is a changing GAAP going to change tax? What does the cash basis of accounting mean in practice? Update on tax and accounting case law Aggressive tax planning, accounts and auditors Key current issues in accounts and tax The tax computation in a year of change adjustment income or expense Dealing with HMRC on accounting matters Accounting for tax changes in treatment and disclosure of current and deferred tax CPD HOURS: 3 (Audit related: 3) Available Online Laws and Regulations for the Practising Accountant Speaker: Louise Dunford, LD Consultancy Ltd 140 plus VAT per place This course provides a general update on all the most important legal issues affecting small and medium sized accountancy firms and their SME clients, with the emphasis on practical advice. Company Law Update of cases in the last 12 months including employment status and directors Knight, wrongful trading Mond v Bowles Employment Law Employment status update in particular self-employed/ir35, zero hour contracts An overview of Minimum Wage - in particular on-call time, Working Time - in particular holidays and overtime and Family Friendly Rights Settlement Offers practical advice on handling these and the most recent developments on TUPE, and the new Health and Work Advisory Assessment Service Professional Negligence All the important cases in the last 12 months including Mehjoo and why engagement letters matter Free advice, fixed fees and appropriate caveats and the reasonableness of limitation clauses what is the appropriate level? Miscellaneous Legal professional privilege the Supreme Court clears this up for accountants Data Protection changes pending a summary CPD HOURS: 3 Specialist course outlines Charities: Current Issues Speaker: Phil Frost, Mercia Group Ltd 140 plus VAT per place Accounting for charities is subject to continual change. Recent developments include the revised SORP as well as regulatory developments. This course will consider the impact on charity accounts that arises from these changes. It will also address key auditing issues. Recent legal and regulatory developments and charity commission consultations and publications Accounting issues including the revised SORPs including the impact of changes resulting from FRS 102 The impact of changes in charity funding and public sector involvement on trustees reports and accounts Charitable structures including charitable incorporated organisations Audit and assurance issues including independent examinations, whistle blowing and clarified ISAs Tax issues including changes to gift aid CPD HOURS - 3 (Audit related: 3) Bournemouth Whiteley 16 Apr (am) Bournemouth Whiteley 22 Sep (am) Bournemouth Whiteley 19 Nov (am) 13

14 CPD speaker profiles Norman Allison FCCA Before returning to Mercia Norman was at H&R Block Inc for nearly 10 years dealing with the tax affairs of a wide range of clients and managing a national project with Barclays Bank as well as presenting throughout Eastern Europe. In the last two years he was a Senior Tax Manager at Target in the heart of the City of London dealing with the tax affairs for a number of High Net Worth clients. Louise Dunford Louise Dunford has since 1987 been continuously involved in training and consultancy, both for professional firms and for commercial organisations. Until recently she also worked as an associate senior lecturer at the University of Portsmouth where she was mainly engaged on postgraduate teaching on the MBA, MA Personnel Management and MA Business Law, and she retains an active relationship with the University, having taught on their IPD courses in Grand Cayman and Guernsey. Louise specialises mainly in aspects of practical employment law, company law and on professional negligence, and has published widely in leading academic and professional journals. Amanda Fisher CTA ATT TEP Amanda began her career with HM Revenue and Customs and later moved over into practice and qualified with Grant Thornton, where she gained considerable experience dealing with private tax clients and their trusts and estates. Since becoming self employed in 2004, Amanda continues to build her own tax and accountancy practice of private clients and regularly deals with inheritance tax planning and trusts work for them, alongside her other freelance work as a consultant to local firms, lecturer, examiner and author. Amanda is also a committee member for ATT and STEP. 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. Malcolm Greenbaum Malcolm is a director at Greenbaum Training and Consultancy Limited. He is a UK Chartered Accountant and Chartered Tax Advisor winning the John Wood Medal in the November 1995 CIOT sitting for the best paper on business taxation. He was previously Director of Finance and Taxation Programmes at BPP Professional Education and has delivered IFRS, UK GAAP, US GAAP, UK Tax and VAT training (at all levels from an introduction to the complexities of IAS 39) to a multitude of organisations world-wide since 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. John Sharkey BA(Econ) ACA John is Director of Mercia s Management Training Division and specialises in management and professional skills training for accountants in practice. He joined the Mercia lecturing team in 1998, having previously worked as Managing Director of a training consortium looking after the training and technical needs of independent accountancy practices. His presentations are renowned for their energy, enthusiasm and practical relevance and for challenging participants. David Smith FCCA Prior to joining Mercia in 2010, David managed a varied portfolio of audit and accounts clients at Grant Thornton. In addition to his lecturing commitments, he is editor of the Mercia Audit Manual, chair of Mercia s Audit Manual Committee and responsible for the Mercia Academies Specialist Assignment Manual. David is also a member of the ICAEW s Academies Working Group. Bill Telford BA FCA Bill runs Telford Financial Training but prior to this was a partner in Baker Tilly, where he was responsible for their national training programme. Bill is a very experienced trainer and prior to joining Baker Tilly in 2000 had spent many years on the CPD circuit, including a four year period with Mercia in the late 90 s. 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. 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. 14 in partnership with

15 Practical Training Workshops How to Audit: Case Study 310 plus VAT per place This course is designed to put theory into practice. It is ideal for anyone who has recently become involved or is about to become involved in audits and has at least 3 months in the profession. Knowledge of the principles of bookkeeping is assumed. The course is also suitable for any member of staff wishing to revise basic techniques and learn about current auditing methodologies. How to Audit Bank and Cash How to Audit Debtors How to Audit Creditors How to Audit Fixed Assets How to Audit Stock Participants will have reviewed the audit evidence available for bank and cash and made effective use of it to prove the audit objectives. Participants will understand the various methods available to test debtors and the suitability of each in differing circumstances. Participants will understand the objectives which need to be proved when testing creditors and the ways to gather sufficient evidence. Participants will gain an understanding of the audit objectives to be proved and the evidence available for fixed asset testing. Participants will cover the key issues concerning stock and how to effectively gather evidence to gain assurance on those areas. Introduction to cash and bank, objectives of the section and main audit areas. Review of the various sources of audit evidence available. Audit of bank reconciliation. Discovery of windowdressing and therefore an adjustment is required. Covers how to deal with adjustments and points for partners attention. Consideration of audit work on other accounts (deposit account, loan account, foreign currency and petty cash). Introduction to debtors, objectives of the section and main audit areas. Review of the possible analytical procedures which could be used in connection with debtors. Debtors circularisation. Participants reconcile circularisation replies using sales invoice listing, cash received after date and information on credit note provisions and bad debts. Participants complete the debtors confirmation working paper and the confirmation results summary. Introduction to audit of bad debts, consideration of cut off, credit note provision, other debtors and prepayments. Completion of trade debtors schedule, lead schedule, cross-referencing of whole section and completion of Audit Programme. Introduction to creditors, objective of the section and main audit areas. Review of the possible analytical procedures which could be used in connection with creditors. Creditors statement reconciliation. Participants reconcile statements to the client s manual purchase ledger and complete the creditors reconciliation working paper, summarise their results and draw a conclusion. Working papers for the following areas are already on the participant s files and the audit work is discussed regarding cut-off, search for unrecorded liabilities, accruals and other creditors. Leases and hire purchase. Explanation of the treatment under FRSSE via an example. Introduction to fixed assets, objectives of the section and main audit areas. Participants are given the client s fixed asset lead schedule, working papers and relevant invoices plus extractions from the minutes and the repairs and maintenance account, and physical verification schedule. They are required to audit the section updating the fixed asset register in the process. Several errors are discovered giving further experience in scheduling of potential adjustments. Review of case study and any points arising. Introduction to the audit of stock, objectives of the section and audit work. Emphasis is placed on the high risk nature of the audit area. Stock-take attendance. Participants have the completed documentation for WJK Ltd on file and the procedure is discussed. Participants will be given the results of a stock-take attendance and are expected to follow these through to the final sheets, investigating any errors. Valuation. A short talk is given on valuation methods and audit work required. The case study will then be used to apply the appropriate method. Use will be made of lecture examples and practical work based on a case study. CPD HOURS: Jan Please note: This course starts in the afternoon on the first day. 15

16 Practical Training Workshops How to Audit: An Introduction 62 plus VAT per place The course is an essential introduction to the purpose and principles of auditing. The course is suitable for anyone who has recently become or is about to become involved in auditing and has at least 3 months in the profession. Knowledge of the principles of bookkeeping is assumed. Participants will understand the basic principles of auditing including the requirements of the International Standards on Auditing (UK and Ireland). The course will provide an overview of the key aspects of the audit process. What is an audit and why do we audit? Discussion of the FRC definition of an audit (including ethical aspects of auditor independence and integrity) and the reasons why audits are conducted. Explanations of the following areas (matching reference to the applicable auditing standards): Planning, controlling and recording Accounting systems and internal controls Audit evidence (including how to gather and record it) Reporting The course will be a mixture of lecturing, discussions and exercises to ensure the participants understand the practical principles involved. CPD HOURS: 3 The Audit and Accountancy Update / Refresher 124 plus VAT per place 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. CPD HOURS: 6 Understanding Group Accounts 124 plus VAT per place This course is essential for anyone new to the preparation of group accounts or requires a refresher as to the mechanics of the consolidation process. The relevance of the course will depend upon the participants level of experience in this area. Generally, it will be most appropriate for staff with 24 to 48 months experience in the profession. Alternatively, staff who will be preparing consolidated financial accounts who have not been involved in such assignments for some time, should attend. The focus of the course is on understanding the mechanics of the consolidation and the implications for the audit of group accounts. At the end of the day participants will have developed skills in the following areas: Production of consolidated accounts under the acquisition method Understanding of exemptions from preparing group accounts and the exclusion of subsidiaries from the consolidated financial statements Disposals, acquisitions and piecemeal acquisitions. Accounting for associates and joint ventures The audit of group financial statements The course follows a workshop style format with a mixture of formal lecturing supplemented with case studies / questions to ensure understanding of the following areas: Types of investment and subsequent treatment in the consolidated financial statements Intra group balances, fair value adjustments and goodwill Changes to group structures including disposals and piecemeal acquisitions Problem areas with the audit of group financial statements CPD HOURS: 6 19 Jan (am) 11 Feb 12 Feb 16 in partnership with

17 Practical Training Workshops Solicitors Accounts Rules - A Practical Refresher 62 plus VAT per place The course is aimed at those who undertake the work on Solicitors records. It is suitable for people who are involved in the fieldwork on these assignments and is designed to act as a refresher/update on the Solicitors Accounts Rules. It will be a combination of formal lecturing and case studies/quizzes to illustrate the key points. It is not suitable for people with no prior experience of SAR as a basic understanding of Solicitors Accounts Rules is required. People seeking an introduction to the Rules are advised to attend An Introduction to Solicitors Accounts Rules. The report required by the Solicitors Regulation Authority under the Solicitors Accounts Rules 1998 is one of the more onerous tasks of the independent accountancy practice. The SRA have confirmed that for the foreseeable future an independent report under the SRA Accounts Rules 2011 will continue to be required for most firms of solicitors holding clients money. This course will ensure participants are aware of the current position. Further changes are expected in April 2015 and course materials will be updated as appropriate. It is also common for firms to have only a small number of these assignments so a refresher on a regular basis is likely to be of benefit to staff undertaking these assignments. The course will be a combination of formal lecturing and practical case studies which will cover the key aspects of the current Solicitors Accounts Rules. CPD HOURS: 3 Charities: Approaching the Charity Audit 62 plus VAT per place The course is aimed at those who wish to understand what is involved in the audit of a charity. It is suitable for people who already have some experience of charities work and who, therefore, have a grasp of the basic principles. It will not be suitable for those who have extensive current experience of such assignments, who should consider attending our CPD course Charities: Current Issues. The course is designed to identify key areas associated with charity audits for those who have so far had limited exposure to this specialist area. We will also review practical problems encountered by charity auditors in applying current legislative, accounting and auditing requirements. How the International Standards on Auditing affect charity work Documentation - what should we have on the permanent file? The audit of income Common problems encountered on charity file reviews The course will be a combination of lecturing, case studies and discussions. Reference will be made to Charity Commission publications, operating guidance, inquiry reports and other publications where appropriate. It will also incorporate extracts from our Specialist Assignment Manual (SAM). CPD HOURS - 3 Preparing and Finalising Accounts 124 plus VAT per place Preparing and finalising accounts from source records is fundamental to all accounts staff. The course is suitable for anyone who has knowledge of the principles of bookkeeping and has been involved in accounts preparation assignments for between 3 and 9 months. The course is intended to ensure any basic problems or misunderstandings are eliminated at an early stage and give a complete overview of the assignment from start to finish. This course is NOT suitable for those who have already attended Accounts Preparation Skills or Accounts Finalisation and Interviewing Skills. At the end of the day participants will have developed skills in these main areas: Producing a set of accounts together with supporting working papers Interpreting accounts, including the identification of problem areas Interviewing clients in order to gain information and resolve queries Establishing the journals required to finalise a set of accounts and completing a final sense check of the accounts There will be little formal lecturing on this course. Most of the day revolves around a case study incorporating both individual and group work Participants will be presented with parts of the records including extracts of day books, invoices, cheque book stubs etc. They are then required to participate in the creation of a work plan and follow elements of this through in order to prepare the accounts Participants will review the draft accounts (before any adjustments have been posted) to identify unusual items. Relevant adjustments will then be calculated and issues noted for discussion with the client Following discussions with the client, all adjustments will be written up as journals CPD HOURS: 6 18 Mar (am) 18 Mar (pm) 23 Apr 17

18 Practical Training Workshops Bookkeeping: The Principles 124 plus VAT per place 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 Bookkeeping: The Next Stage 124 plus VAT per place 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 Record cash and credit transactions Extract a trial balance Preparation of a profit and loss account and balance sheet CPD HOURS: 6 7 Sep 8 Sep 18 in partnership with

19 Practical Training Workshops Bookkeeping Case Study 248 plus VAT per place 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 19

20 Practical Training Workshops How to Audit: The Next Stage 124 plus VAT per place The course is aimed at those who already have a basic understanding of the main auditing concepts and are starting to get involved in more complex areas. It may also be of use if you have had a break from auditing and are in need of a refresher. This course contains elements of our previous titles Planning an Effective Audit and Effective Use of Analytical Procedures. The main areas which will be addressed are planning and risk assessment, audit fieldwork primarily focussing on the profit and loss account and an overview of the completion process. The course will include: General overview and revision of International Standards on Auditing (UK and Ireland) and Ethical Standards Planning, including: Appointment Risk assessment procedures Audit approach Fieldwork, primarily focusing on the profit and loss account: Tests of control Analytical procedures Other substantive tests: tests of detail Completion Case studies and exercises will be used throughout. CPD HOURS: 6 Practical Accounting Problems 124 plus VAT per place Meeting the accounting and disclosure requirements for limited company accounts can be particularly difficult in two situations. These are where either there are changes in company law and accounting standards or where the company undertakes a transaction which, though not rare, only occurs occasionally. This course is designed to highlight the common problem areas so as to ensure less time is wasted on real client assignments. The course will be suitable for staff involved with the preparation of company accounts. It would be most beneficial to participants who have been involved in such assignments for between 18 and 36 months. This course assumes a basic understanding of company financial statements. The course highlights common problems with completeness and adequacy of disclosure. The course consists of a mixture of formal lecturing, case studies and discussions designed to highlight a range of common disclosure and accounting errors. These would include situations such as a revaluation in the year, disposal of a revalued asset, prior year adjustments, provisions, leases and directors interests and remuneration. The course also covers: Companies Act, SSAP and FRS disclosure requirements Small company exemptions and the FRSSE Provisions and contingencies Director disclosures and other related party disclosures Revenue recognition CPD HOURS: 6 Practical Auditing Problems 124 plus VAT per place This course is intended for those staff who have a basic knowledge of auditing and who are at the stage where they have to make decisions as to how to obtain sufficient audit evidence to prove a particular assertion or assertions. The course will be suitable for audit assistants and seniors who have responsibility for preparing audit files up to manager review stage, and will generally be appropriate for those who have completed between 12 and 36 months in the profession. It is unlikely to be useful for managers and staff who have a greater experience in audit fieldwork. While many areas of audit fieldwork are routine, this course will cover the common weaknesses encountered as well as the methods and techniques to be employed in more complex and unusual cases (including some from specialist areas). The course consists of a mixture of formal lecturing, case studies and discussions designed to highlight a range of common problem audit areas such as: Fixed assets (including tangible, intangible and investments as well as impairment reviews) Stock and work in progress Income recognition and completeness of income testing Debtors and creditors (including debt factoring and intra-group issues) Directors and related party transactions Provisions, share capital and reserves Going concern and subsequent events CPD HOURS: 6 17 Sep 3 Nov 4 Nov 20 in partnership with

21 Practical Training Workshops Taxation of Individuals 2 62 plus VAT per place This course will be suitable for those participants who already have a basic working knowledge of personal tax and who wish to extend that knowledge to cover more complex personal tax issues. This course is NOT suitable for those who have not attended the Personal Tax 1 (also known as Introduction to Taxation of Individuals) course or equivalent study. Relevance will depend upon experience, but as a guideline this course will be more suitable for someone who has been working for between 12 and 24 months. This course is NOT suitable for those who have already attended Personal Tax 2. By the end of the course participants will have consolidated and updated their existing knowledge and will be able to prepare personal tax computations and advise clients on their liabilities. A review of taxable income including property income and allowable expenses Reliefs including the treatment of pension payments and charitable giving Payment of tax including payments on account Tax computations Case study questions CPD HOURS: 3 Payroll Update 62 plus VAT per place This course is suitable for those participants who have a reasonable working knowledge of payroll issues. To ensure participants are aware of current payroll issues and forthcoming changes. Recent and forthcoming changes in legislation affecting PAYE and NIC An update on RTI procedures and penalties Pensions Auto enrolment payroll issues An update on statutory payments and leave Case studies may be used as appropriate. CPD HOURS: 3 Understanding Capital Allowances 62 plus VAT per place This course is suitable for those participants who have experience of completing tax computations for corporate and unincorporated clients. This course is not suitable for participants who have no experience of capital allowances and as a guideline is appropriate for those with at least 24 months in the profession. To review capital allowance principles, including a look at some of the key areas with a view to maximising clients allowances. The course will include: Assets and expenditure qualifying for capital allowances Computation of capital allowances including: Annual Investment Allowance considerations Short and long life assets Cars Case studies will be used throughout. CPD HOURS: 3 9 Feb (pm) 10 Feb (am) 4 Mar (am) 10 Feb (pm) 21

22 Practical Training Workshops Essential Aspects of Partnership and LLP Tax 62 plus VAT per place The workshop is suitable for a variety of members of staff including those who have, or at least in the past have had, a basic understanding of partnership taxation. The course is relevant to staff who need a refresher or who are seeking to expand their core taxation knowledge and skills into additional areas of expertise. The course will not generally be suitable for those who are new to either the profession or to tax as an understanding of the main tax principles is required. This workshop focuses on the essential taxation aspects of the partnership business medium. Many common tax features apply to the various forms of partnership including Limited Liability Partnerships, but differences will be highlighted. The workshop is therefore specifically focused at those who have an understanding of the main principles of business and capital taxes but who have either not previously dealt with partnerships or have not recently been involved with partnerships. Some basic planning considerations for the general partnership will be covered but the course is not aimed at detailed planning strategies. Types of partnership and partner Tax administration matters Income tax Special points on adjustment of profit Trading and non-trading profits allocation and assessment Personal expenses Losses Partnership changes Joiners and leavers Cessation and incorporation Capital gains tax SPD12 and partnerships including disposals and partnership changes Entrepreneurs Relief Selected points affecting IHT and partnerships CPD HOURS: 3 Employment Benefits 62 plus VAT per place This course is suitable for those participants who have little or no knowledge of employment benefits and P11D completion. As a guideline it will be suitable for those who have worked between 12 and 24 months in the profession or those who have not recently completed P11Ds. To familiarise participants with the calculation of common benefits together with the tax and NI implications. Calculation and treatment of the main benefits eg: company cars, beneficial loans, reimbursed expenses etc National insurance PAYE settlement agreements Administration and penalties Case study CPD HOURS: 3 General Tax Update for Accounts Staff 124 plus VAT per place 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. CPD HOURS: 6 27 Feb (pm) 4 Mar (pm) 6 Oct 22 in partnership with

23 Practical Training Workshops Taxation of Businesses 2 62 plus VAT per place This course is aimed at members of staff who require a good understanding of the main concepts of corporation tax. As a guide it will be suitable for those who have worked between 12 and 24 months in the profession. This course is NOT suitable for those who have already attended Corporation Tax 1. By the end of the course participants will have a better understanding of current rules regarding corporation tax computations. Basic charging provisions Corporation tax calculations The implications of overdrawn directors loan accounts Corporation tax administration Case studies will be used throughout. The case studies assume a basic understanding of both trading profit and capital allowance calculations. CPD HOURS: 3 Introduction to Taxation of Individuals 124 plus VAT per place This course is suitable for those participants who have little or no existing tax knowledge or experience in this area. As a guideline it will be suitable for those who have worked between 3 and 15 months in the profession. It will not normally be suitable for those participants who are studying and have sat their first professional tax exam. This course is NOT suitable for those who have already attended Personal Tax 1. By the end of the course participants will be familiar with the basic principles of calculating an individual s income tax liability. Review of the different sources of income Determination of tax credits/tax deducted at source Tax rates and allowances Income tax computations and payment National insurance contributions Case studies CPD HOURS: 6 Taxation of Businesses plus VAT per place This course is suitable for those participants who have little or no existing tax knowledge or experience in this area. As a guideline it will be suitable for those who have worked between 3 and 15 months in the profession and it will help if they are familiar with a set of accounts. It will not normally be suitable for those participants who are studying and have sat their first professional tax exam. This course is NOT suitable for those who have already attended Business Tax 1. By the end of the course participants will be familiar with the basic rules governing the calculation of taxable profits for a selfemployed client and a company. General principles of allowable/disallowable expenditure Calculation of plant and machinery capital allowances Trading income computation General principles of corporation tax CPD HOURS: 6 14 Oct (pm) 8 Dec 9 Dec 23

24 Practical Training Workshops Professional Skills: Managing Yourself 124 plus VAT per place This course is aimed at staff that have been working for 1-2 years and are starting to have more responsibility for their own workload and more interaction with clients. As people start to have more control over their own workload and pressures on their time increase it is vital that they appreciate the importance of good time management. This will involve organisation and prioritisation skills but also the ability to deal assertively with clients and colleagues. Written communication skills are also likely to be more important as their responsibilities increase. This course is designed to help people make the transition from a junior to semi-senior role. The course will cover: The importance of good time management Consideration of time wasters and what can be done about them Prioritisation of task with reference to importance and urgency Using assertive behaviour to handle situations how to say No when necessary The importance of good written communication Aspects of business writing including letters, reports and s The course will be highly interactive, comprising a mixture of group discussions, exercises and role-plays. CPD HOURS: 6 Professional Skills: Managing Others 124 plus VAT per place This course is aimed at staff that have been working for 3-4 years and are starting to take responsibility for more junior colleagues. They will also have increasing exposure to clients and have to deal with a variety of situations. As people move into the traditional role of senior not only do their technical skills develop but they also need to be able to act as a role-model and mentor for less experienced colleagues. This course explores the qualities of a good senior and equips participants with the skills they will need. The course will cover: Qualities of a good senior What makes an effective briefing Delegation and feedback Working as part of a team Handling difficult situations with colleagues and clients The course will be highly interactive, comprising a mixture of group discussions, exercises and role-plays. CPD HOURS: 6 Professional Skills: Making the Right Start with Colleagues and Clients 62 plus VAT per place 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. This course is NOT suitable for those who have already attended Communication: The Essential Skills. 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 22 Jan 27 Apr 11 Sep (am) 24 in partnership with

25 Practical Training Workshops Excel 2010: Short Cuts, Formulae and Presentation 124 plus VAT per place All staff who need to improve Excel productivity and expand their Excel knowledge. It will also be of benefit to users who are self-taught or who need a refresher. This course covers a wide variety of useful Excel features. These particular items have been selected with the dual purpose of increasing productivity and also to introduce some of the more advanced Excel functions. Refresher Some short cuts and other speed tips Essentials Relative, Absolute and mixed cells Rounding / precision Range names Formulae IF SUMIF Vlookup Conditional formatting Data Validation Database and Pivot Table tools Presentation Custom Headers/Footers and Custom number formats Charts CPD HOURS: 6 Numbers limited to 12 participants Sage 50: Report Designer Module 62 plus VAT per place All staff who need to be able to edit and create reports and layouts. This hands-on half day course is designed for the more experienced Sage user who is likely to be involved in providing assistance to clients in terms of using the Report Designer. The course covers both editing existing reports/ layouts and creating new reports. It introduces the basic features as well as looking at some of the more advanced report designer features. Navigation File Extensions and File Formats Expression and Filter editors New Report Design Wizard Importing reports from older versions Join editor Toolbox and Properties options Report Design Projects CPD HOURS: 3 Numbers limited to 12 participants Sage 50: Data Extraction Using Excel 62 plus VAT per place Participants should be familiar with Sage 50 and be reasonably proficient at using the core modules (Customers/Suppliers/Nominal and Financials) and menu options. Experience of using Sage in a client environment would also be useful and a good basic knowledge of Excel is also required. Applications used on this course - Sage 50 latest version and Excel v The course will provide staff who use worksheets to analyse client data, and other staff, to better understand the Excel database, pivot tables and Data Query modules. Export Sage 50 data to Excel Using the Sage 50 report designer to change sort orders and adding filters Using Sage filters and search options Export data directly to Excel Export to Excel via.csv Excel Database - AutoFilter and Advanced Filter Excel Pivot Tables Creating Excel ODBC links to Sage 50 data and using MS-Query CPD HOURS: 3 Numbers limited to 12 participants 5 Mar 8 Oct (am) 8 Oct (pm) 25

26 Membership Membership of Solent Accountancy Training allows you to send as many staff as you wish on any of the courses at the venues included in this brochure without any additional cost. You can pay by fixed monthly payments and can join at any time the fee will be pro rated to reflect the courses you have missed. Your 2015 training programme includes: Face to Face CPD A broad range of both core and specialist CPD topics at your choice of Solent venue Management A programme of members-only management development courses Practical training workshops for your trainees covering accounting, audit, tax and professional skills Online 6 one-hour specialist webinars per year (see page 9) 6 practical training workshops (see page 9) Access to monthly three-hour CPD courses plus quarterly tax and A&A updates for the special members price of just 50 for the year Other great benefits In addition to your core benefits above, our partnership with Mercia Group entitles you to: 25% discount for every place booked on Mercia s specialist courses and conferences 10% discount on Mercia s other products and services, from file reviews and technical manuals to marketing products Attend any CPD course in Mercia s local programmes at the season ticket rate of 55 plus VAT per place. Fees SAT operates on a non-profit making basis. The membership fee for 2015 is 355 plus VAT per member of practice staff for full members and 390 plus VAT for Associate Members, payable in monthly instalments. Full members make a contribution to working capital, which is refundable should they cease to be a member. Practice staff includes all partners and staff excluding those working less than 20 hours per week and those wholly involved in an administrative capacity, corporate recovery or financial planning work. All relevant staff should be included. How to apply Solent Accountancy Training Ltd welcomes enquiries from firms with at least 5 practice staff. There are two levels of membership: Firms with more than 15 practice staff are eligible for Full Membership. They receive a share in the company and, through representation on the Board of Directors, help shape the direction of the business and the course programmes. Firms with between 5 and 15 practice staff are eligible for Associate Membership. Individually they are not expected to make an active contribution to the consortium but collectively they are able to elect Board representatives. To apply to be become a member or for more information please contact Tim Bentall on in partnership with

27 Members Only Courses Management Courses Page No Level 1 - Preparing to Manage Eastleigh 29 Communicating Effectively full day 25 Mar 29 Introduction to Management full day 13 Oct Level 2 - Managing Performance 29 Delivering Service Excellence full day 13 May 30 Influencing and Rapport Building Skills full day 18 Nov Level 3 - Managing and Developing the Practice 30 Developing Business Through Understanding Your Clients Needs full day 17 Nov Timings 9.30am pm Venue Eastleigh Holiday Inn - Eastleigh, Leigh Road, Eastleigh, Hampshire, SO5 5PG Tel: 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, Solent Accountancy Training reserves the right to charge a 25 plus VAT administrative fee or refuse the request. Solent Accountancy Training and Mercia reserve the right to vary the published programme. Management Course Guide This guide is designed to help you allocate staff to the courses on offer. Duration Partners Managers Seniors Tax Specialists Trainees - Tax Trainees - Accounts Payroll Staff Support Staff Communicating Effectively 1 day Introduction to Management 1 day Delivering Service Excellence 1 day Influencing and Rapport Building Skills 1 day Developing Business Though Understanding Your Clients Needs 1 day Webinars Page No Course 28 Assurance Review Engagements Available 1 Jan to 30 Jun 28 FRS 102 Limited Liability Partnership Accounts Available 1 Jan to 30 Jun 28 The New Charities SORP Available 19 Jan to 30 Jun 27

28 Specialist course outlines Webinars Assurance Review Engagements Speaker: David Smith, Mercia Group Ltd As the demand for audit services continues to change, are you looking at alternative ways to give credence to your clients accounts? This webinar provides an overview of the requirements and practicalities of providing a review engagement as a cost effective and proportionate assurance service. Specifically the content will include: Relevant standards and guidance for review engagements including ISRE 2400 (Revised) Engagements to Review Historical Financial Statements and ICAEW TECH 09/13 Assurance Review Engagements on Historical Financial Statements Independence and quality control requirements for review engagements Understanding the client and assessing materiality for the review Mandatory review enquiries and testing under ISRE 2400 (Revised) Designing and performing effective review procedures Additional testing when material misstatements may exist Drawing conclusions, completion and reporting FRS 102 and Limited Liability Partnership Accounts Speaker: Bill Telford, Telford Financial Training LLP s are increasingly being used to provide limited liability while retaining the tax benefits of partnerships. Two important changes will impact of the accounts of LLPS: 1. FRS 102 and the revised SORP; 2. Changes in the taxation treatment of some members This webinar is designed to ensure that delegates can identify implications of these changes, in this webinar Bill Telford will cover The implications of FRS 102 and the requirements of the revised SORP Debt and equity understanding the treatment of capital and other monies contributed by / due to members Treatment of remuneration due to members Analysis of members interests Implications of changes in tax treatment of some members Accounting problem areas Audit problem areas The New Charities SORP Speaker: Phil Frost, Mercia Group Ltd The Financial Reporting Council has issued revised Charities SORPs; one based on the FRSSE and the other based on FRS 102. This webinar will cover all main aspects of the revised SORPs. Changes to the Trustees Report in both SORPs Changes to the financial statements in both SORPs including the revised SOFA formats and other accounting disclosures The impact of FRS 102 changes The decision for small charities regarding whether to adopt the FRSSE SORP or the FRS 102 SORP At your desk Available 1 Jan to 30 Jun At your desk Available 1 Jan to 30 Jun At your desk Available 19 Jan to 30 Jun Future Webinars The webinar programme is intended to be flexible and enable us to react to developments by running timely, topical sessions. There will be 3 additional webinars in the autumn. Details, including release dates, will be circulated as they are planned and will be available from Jane or Jill. Timings vary according to the venue. See page 8 for details. 28 in partnership with

29 Communicating Effectively Speaker: Sally Hutchings, Mercia Group Ltd Introduction to Management Speaker: John Sharkey, Mercia Group Ltd Management Courses Delivering Service Excellence Speaker: John Sharkey, Mercia Group Ltd To develop the ability of participants to: Overcome the day-to-day barriers to communication at work Use effective communication to build relationships with colleagues Enhance their confidence and capabilities at getting their message across in a variety of situations. Identifying and overcoming the barriers to effective communication Inform, instruct and influence Confidence and self projection Developing the skills Assertiveness and handling difficult situations Developing and building relationships with colleagues CPD HOURS - 6 Numbers limited to 14 participants To give participants an understanding of the key skills and disciplines required in becoming an effective manager. Role of manager - key challenges and strong performers Managing/leading/supervising - what s the difference? Managing yourself - personal organisation, minimise quantity and maximise quality of time Successful task achievement - on time, within budget and to agreed quality standards Commercial aspects of management - how and why to manage costs, improve recovery rates, reduce write-offs CPD HOURS: 6 Numbers limited to 14 participants To enable participants to: Develop the key skills and disciplines required in delivering service excellence What is Service Excellence and why is it fundamental to the success of the firm Managing client expectations key drivers of service excellence Recognising the importance of managing internal clients in the context of managing external clients Adding value and developing client referrals Setting service standards and managing the service process Developing and building relationships internal and external Flexing your approach with different clients Handling areas of difficulty including client objections Meeting skills agendas, summarising, next steps is there anything else? CPD HOURS: 6 Numbers limited to 14 participants Eastleigh 25 Mar Eastleigh 13 Oct Eastleigh 13 May 29

30 Management Courses Influencing and Rapport Building Skills Speaker: John Sharkey, Mercia Group Ltd To enable participants to: Build rapport more easily with clients and colleagues and thereby develop stronger and longer lasting relationships Develop their influencing skills through an improved understanding of different communication styles Gain insights into emotional intelligence and its role in persuading and influencing others Demonstrate confidence and capability in handling challenging situations and people in a variety of professional and personal situations Understanding the importance of influencing and rapport building in achieving business and personal success Developing the core skills The critical importance of active listening and questioning in building trust, empathy and rapport Differentiating facts, feelings, motivations and values Using emotional intelligence to improve your influencing skills When, and when not, to persuade, influence or negotiate Handling challenging situations CPD HOURS: 6 Numbers limited to 14 participants Developing Business Through Understanding your Clients Needs Speaker: John Sharkey, Mercia Group Ltd To enable participants to: Understand and apply the consultative selling process and learn how to close sales effectively Gain more business through effective selling techniques To increase the likelihood that, given the chance to sell, business will be gained Recognise behaviours that help or hinder the process of converting an enquiry into a satisfied client Develop personal business development plans Marketing and selling what s the difference? An introduction to effective networking skills Building a network Identifying prospects and following up leads Turning prospects into clients The process of consultative selling Developing the key skills Presenting the price and dealing with objections Personal business development plans CPD HOURS: 6 Numbers limited to 14 participants Eastleigh 18 Nov Eastleigh 17 Nov An excellent, thoughtprovoking course Boosting Your Profits by Building Your People Jane Yeadon Princecroft Willis Limited 30 in partnership with

31 Practical Training Workshop Guide Practical Training Workshop Guide This guide is designed to help you allocate the right people to the relevant course. Auditing and Accountancy Courses Duration Partners Managers Seniors Tax Specialists Trainees - Tax Trainees - Accounts Payroll Staff Support Staff How to Audit: An Introduction ½ day How To Audit: Case Study 2½ days The Audit & Accountancy Update / Refresher 1 day Understanding Group Accounts 1 day Solicitors' Accounts: SRA Accounts Rules - A Practical Refresher ½ day Charities: Approaching the Charity Audit ½ day Preparing and Finalising Accounts 1 day Bookkeeping: The Principles 1 day Bookkeeping: The Next Stage 1 day Bookkeeping Case Study 2 days How to Audit: The Next Stage 1 day Practical Accounting Problems 1 day Practical Auditing Problems 1 day 31

32 Practical Training Workshop Guide Practical Training Workshop Guide This guide is designed to help you allocate the right people to the relevant course. Taxation Courses Duration Partners Managers Seniors Tax Specialists Trainees - Tax Trainees - Accounts Payroll Staff Support Staff Taxation of Individuals 2 ½ day Payroll Update ½ day Understanding Capital Allowances ½ day Essential Aspects of Partnership and LLP Tax ½ day Employment Benefits ½ day General Tax Update for Accounts Staff 1 day Taxation of Businesses 2 ½ day Introduction to Taxation of Individuals 1 day Taxation of Businesses 1 1 day Professional Skills Courses Professional Skills: Managing Yourself 1 day Professional Skills: Managing Others 1 day Professional Skills: Making the Right Start with Colleagues and Clients ½ day IT Skills Courses Excel 2010: Short Cuts, Formulae and Presentation 1 day Sage 50: Report Designer Module ½ day Sage 50: Data Extraction Using Excel ½ day 32 in partnership with

33 Practical Training Workshop Planner Practical Training Workshops Planner This guide is designed to help you plan a balanced training programme It should only be used as a general guide as the ability of individuals will vary based on their office experience and examinations. Year One ACA Trainees ACCA Trainees AAT Trainees and others Bookkeeping: The Principles Bookkeeping: The Principles Bookkeeping: The Principles Bookkeeping: The Next Stage Bookkeeping: The Next Stage Bookkeeping: The Next Stage Bookkeeping: Case Study Bookkeeping: Case Study Bookkeeping: Case Study How to Audit: An Introduction How to Audit: Case Study How to Audit: An Introduction How to Audit: Case Study Professional Skills: Making the Right Start with Colleagues and Clients Introduction to Taxation of Individuals Introduction to Taxation of Individuals Taxation of Businesses 1 Taxation of Businesses 1 Professional Skills: Making the Right Start with Colleagues and Clients Professional Skills: Making the Right Start with Colleagues and Clients 33

34 Practical Training Workshop Planner Practical Training Workshops Planner continued... Year Two ACA Trainees ACCA Trainees AAT Trainees and others Understanding Group Accounts 1 Understanding Group Accounts 1 How to Audit: An Introduction Solicitors Accounts: SRA Acccounts Rules Practical Refresher 1 Professional Skills: Managing Yourself How to Audit: Case Study Preparing and Finalising Accounts Introduction to Taxation of Individuals How to Audit: The Next Stage Taxation of Businesses 1 Taxation of Individuals 2 Professional Skills: Managing Yourself Payroll Update Understanding Capital Allowances Essential Aspects of Partnership and LLP Tax Employment Benefits Taxation of Businesses 2 Professional Skills: Managing Yourself NOTES 1. This is the earliest these courses should be attended. Attendance can be delayed until this type of work is undertaken. 2. Attendance on these courses will depend on the level of technical expertise achieved by the AAT trainees. 34 in partnership with

35 Practical Training Workshops Planner continued... Practical Training Workshop Planner Year Three ACA Trainees ACCA Trainees AAT Trainees and others The Audit and Accountancy Update Refresher Charities: Approaching the Charity Audit Solicitors' Accounts: SRA Acccounts Rules Practical Refresher 1 Preparing and Finalising Accounts Practical Accounting Problems How to Audit: The Next Stage Practical Auditing Problems Taxation of Individuals 2 General Tax Update for Accounts Staff Professional Skills: Managing Others Payroll Update Understanding Capital Allowances Essential Aspects of Partnership and LLP Tax Employment Benefits Taxation of Businesses 2 Professional Skills: Managing Others NOTES 1. This is the earliest these courses should be attended. Attendance can be delayed until this type of work is undertaken. 2. Attendance on these courses will depend on the level of technical expertise achieved by the AAT trainees. 35

36 Practical Training Workshop Planner Practical Training Workshops Planner continued... Year Four ACA Trainees ACCA Trainees AAT Trainees and others The Audit and Accountancy Update/ Refresher Charities: Approaching the Charity Audit Practical Accounting Problems Solicitors' Accounts: SRA Acccounts Rules Practical Refresher 1 Preparing and Finalising Accounts How to Audit: The Next Stage Practical Auditing Problems Taxation of Individuals 2 General Tax Update for Accounts Staff Payroll Update Understanding Capital Allowances Employment Benefits Taxation of Businesses 2 Professional Skills: Managing Others NOTES 1. This is the earliest these courses should be attended. Attendance can be delayed until this type of work is undertaken. 2. Attendance on these courses will depend on the level of technical expertise achieved by the AAT trainees. 36 in partnership with

37 Practical Training Workshops Planner continued... Practical Training Workshop Planner Year Five Onwards ACA Trainees ACCA Trainees AAT Trainees and others 2 The Audit and Accountancy Update/ Refresher Understanding Group Accounts 1 Charities: Approaching the Charity Audit Practical Accounting Problems Practical Auditing Problems Essential Aspects of Partnership and LLP Tax General Tax Update for Accounts Staff NOTES 1. This is the earliest these courses should be attended. Attendance can be delayed until this type of work is undertaken. 2. Attendance on these courses will depend on the level of technical expertise achieved by the AAT trainees. 37

38 Pay As You Go 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) Firm Address Payment Details Sub total plus 20% TOTAL (Cheque enclosed payable to Solent Accountancy Training Ltd) Tel No Fax No Contact Please return by , post or fax to the address below Solent Accountancy Training Ltd, Arcadia House, Maritime Walk, Ocean Village, SO14 3TL Tel: (023) Fax: (023) jane.finch@bdo.co.uk 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, Solent Accountancy Training reserves the right to charge a 25 plus VAT administrative fee or refuse the request. 38 in partnership with

39 Pay As You Go 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) Firm Address Payment Details Total 55 if 10 or more places booked Total 60 if 6-9 places booked Total 100 if 1-5 places booked Total places Specialist CPD 140 per place plus 20% Tel No Fax No TOTAL (Cheque enclosed payable to Solent Accountancy Training Ltd) Contact Please return by , post or fax to the address below Solent Accountancy Training Ltd, Arcadia House, Maritime Walk, Ocean Village, SO14 3TL Tel: (023) Fax: (023) jane.finch@bdo.co.uk 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, Solent Accountancy Training reserves the right to charge a 25 plus VAT administrative fee or refuse the request. 39

40 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. Specialist courses The programmes are designed to provide you with a selection of highly topical and specialist courses. CPD Specialist Course Programme A range of courses focusing on specialist topics and niche areas Autumn Prices from 105 plus VAT 25% Discount for Members Many courses free for MembershipPLUS 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 GAAP modules, all available online. Experience one yourself at: Solent Accountancy Training Ltd. Arcadia House, Maritime Walk, Ocean Village, SO14 3TL Tel: (023) Fax: (023)