CCH Accounts Production Version Release Notes

Transcription

1 CCH Accounts Production Version Release Notes

2 Legal Notice Disclaimer Wolters Kluwer (UK) Limited has made every effort to ensure the accuracy and completeness of these Release Notes. However, Wolters Kluwer (UK) Limited, its staff and agents will not be liable for any errors or omissions and use of the software is subject to the customer s licence with Wolters Kluwer (UK) Limited. These Release Notes should not be relied upon as a detailed specification of the system or the software. Wolters Kluwer (UK) Limited may make changes to these Release Notes from time to time. Copyright These Release Notes may not be copied, altered, edited, disposed of or distributed without the prior consent of Wolters Kluwer (UK) Limited. The content is confidential. Unless indicated otherwise all elements of this software product are owned by Wolters Kluwer (UK) Ltd Wolters Kluwer (UK) Limited Trademark Rights Microsoft, Windows, Windows NT, Windows for Workgroups, Windows 98, 2000, XP, MS- DOS, Windows Vista, Windows 7, Windows 8, Windows 10, Windows Server, Microsoft SQL Server, and Microsoft Office, are either registered trademarks or trademarks of Microsoft Corporation. Novell and NetWare are trademarks of Novell Inc. Citrix MetaFrame is a registered trademark or trademarks of Citrix Systems, Inc. All rights reserved. All other trademarks are the property of their respective owners. Wolters Kluwer (UK) Limited 145 London Road, Kingston Upon Thames, Surrey KT2 6SR VERSION DECEMBER 2017 II

3 Contents Release Highlights 1 Prerequisites 2 1. Legislative & Compliance Updates Overview Limited (FRS 102) Master Pack Consolidated (FRS 102) Master Pack Limited Micro Entity (FRS 105) Master Pack and Limited IFRS Master Pack Limited Liability Partnerships (FRS 102) Master Pack LLP Micro Entity (FRS 105) Master Pack Medical Master Pack Unincorporated Master Pack Charity Master Pack Software Enhancements Accounts Production Job Summary new field added Contact Type FRS 105 Limited - Support for Companies Limited by Guarantee FRS 105 Limited - Support for Audit FRS 105 Limited Position of Notes (ROI Only) ixbrl enhancement Statutory Database fields to populate Other data FRS 102 Limited - Non-distributable retained profits Medical Profit Share Plugin Medical Detailed analysis of officer ranges Quality Improvements General ixbrl Review and Tag Known Issues ixbrl filing issues Other issues System Administrator Configuration Keys 42 Appendix A Audit reporting for FRS III VERSION DECEMBER 2017

4 Release Highlights This release provides a number of enhancements and usability improvements including: New Unincorporated Master Pack (see below) Support for audit report for Limited FRS105 accounts Support for Companies Limited by Guarantee (CLG) for Limited FRS105 accounts Support for separate notes page for ROI FRS 105 accounts Updated Independent Examiners Report for Charity FRS 102 accounts Updates to nine Master Packs (see 1.1) are also provided. Unincorporated Master Pack We have introduced a new master pack for Unincorporated accounts to follow the new accounting framework (FRS 102/105) and generally to bring it up to date with the newer FRS packs in terms of consistency of the chart of account and other features. This new master pack will effectively replace the following four UKGAAP/IEGAAP master packs: Sole Traders Sole Traders Farm Partnerships Partnership Farm This new master pack will be the go forward pack and has (and will have) more features than the legacy packs mentioned above i.e. access to new Working Papers. We will NOT be maintaining the old legacy Sole Trader and Partnership packs indefinitely. However, we expect to make further changes based on client feedback as very few users have seen this pack yet. In addition there are some features that we have not yet implemented that are in the pipeline for this new pack, so please read the Limitations of scope shown below. Because of this, the pack is for limited release only so that we can receive feedback from more users and requires a Configuration key to trial it. If you would like to use it, please angela.coen@wolterskluwer.com who is issuing the Configuration keys, supplying the User Guide and coordinating feedback. Limitations of scope Conversion For this release all previous sub-coded Capital and Current accounts will close off to one main nominal account i.e. there is no support to convert to a sub-coded nominal as the new pack does not contain any sub-codes on client creation. In a future release we will look to enhance the conversion to automatically allocate a sub-code to an officer (partner/sole trader) on conversion. 1 VERSION DECEMBER 2017

5 No support for profit share periods, for this release allocation of profits is by journal only. In a future release support for profit share periods similar to what we are rolling out in our release of our Medical pack. Conversion - No Data conversion directly from VAP. Users will need to convert their VAP data to AP using the old sole trader/partnership master packs, and then convert them into the new Unincorporated entity. Officer allocated subcode with order of officers issue. See User Guide Known Issues for more details Prerequisites Installing CCH Accounts Production This release is installed using the Central Suite Installer. This ensures that all prerequisites are in place and that all the products for which you are licenced are installed in the correct sequence. You can find out more about the Central Suite Installer here: Note: The CLG and Pension master packs will be visible to all users. These master packs are separately licensed and if you wish to use them you should ensure your current license agreement permits you to use them. If you are unsure, or if you have not purchased these master packs, please contact your Account Manager prior to using them. If you create an accounting period using a master pack for which you are not licensed, the following message will be displayed: VERSION DECEMBER

6 1. Legislative & Compliance Updates 1.1 Overview The following master packs have been updated for this release. These are discussed in more detail in the following sections. Limited (FRS 102) packs Consolidated (FRS 102) pack Limited Micro Entity (FRS 105) pack and Limited IFRS pack Limited Liability Partnerships (FRS 102) pack Limited Liability Partnerships (FRS 105) pack 4.00 Medical Pack pack 5.00 Unincorporated pack 2.00 (new Master pack) Charity Master Pack Limited (FRS 102) Master Pack Format Amendments The following formats were amended: Page6is Profit and Loss Account PBI Extend revaluations to intangibles Page7sofp Balance Sheet PBI Amend lines 31 & 42 so that an underline prints where there is only one current asset type. PBI Print note ref on line 13 if SCE PBI Add option to show non-distributable reserves PBI Force Pensions note to print and display if assets/liabilities exist but cancel to nil Page7soce Statement of Changes in Equity PBI Add option to show non-distributable reserves; Apply ColumnFlex formula PBI Extend revaluations to intangibles Note 01 Accounting Policies PBI Amend tax heading and paragraph to deal with ROI and non-roi CLG taxation 3 VERSION DECEMBER 2017

7 Note 10 Operating Profit PBI Amend page setup to show for small company with negative goodwill release Note 12 Employees PBI Trigger note if there are any employee numbers; also changed style of C4 to Body Text B so as to display "0" instead of "-" Note 30 Financial Instruments PBI Suppress non-fv lines in table where reduced disclosure framework is applied. Note 34 Debtors PBI Used new Range DRSNOTE to test whether to print. Note 50 Deferred Taxation PBI Do not exclude from full filing copy. Note 53 Retirement Benefit Schemes PBI Force Pensions note to print and display if assets/liabilities exist but cancel to nil; show balances as b/f and c/f on reconciliations if no movement in year Note 64 Retained Earnings PBI Add option to show non-distributable reserves; also updated keep together on final tab Note 99 Audit Report Information PBI Line 5 and 6 combined and blank line after now prints if line 5/6 prints Note 66 Disposals PBI Flex text for gain/loss on disposal Mgmtdpl2 Detailed Trading And Profit And Loss Account PBI Suppress currency symbol if 1st columns are both empty PBI For period instead of year, change the column headers from #Cd59 to #cd59 (also #cd64) VERSION DECEMBER

8 Mgmtdpl3 Schedule of Distribution Costs and Administration Expenses PBI For period instead of year, change the column headers from #Cd59 to #cd59 (also #cd64) New Formats Added The following new format was added: Note 111 Non-Distributable Reserves Paragraph Amendments The following paragraphs were amended: Accountants Report Introduction (ICAEW) PBI Removed "Total" from "Statement of Total Comprehensive Income" Accountants Report Introduction (ACCA) PBI Removed "Total" from "Statement of Total Comprehensive Income" Accountants Report Introduction (ICAS) PBI Removed "Total" from "Statement of Total Comprehensive Income" Audit Report Introduction (CAI/CPA/IPA) PBI Removed "Total" from "Statement of Total Comprehensive Income" Audit Report Opinion Introduction (UK) PBI Remove option to show page numbers Audit Report Opinion Introduction (ROI) PBI Remove option to show page numbers Audit Report Responsibilities of directors PBI Remove option to show page numbers 5 VERSION DECEMBER 2017

9 Audit Report Opinion on preparation in accordance with Companies Act (UK) PBI Remove the ; and from the end of this paragraph. Audit Report Opinion Qualified Opinion Additional qualifications re limitation of scope (UK) Typo in title Additional Profit and Loss Dormant PBI Changed test to #cd14<>f0 Balance Sheet Small Companies not filing Profit and Loss Account (UK) PBI Replace "have" with #wd20\director\ to display "has" if only one director. Accounting Policies Taxation (CLG) PBI Amend to deal with ROI and non-roi CLG Accounting Policies Investment properties Introduction PBI Surplus/deficit now stated as recognised in "profit or loss" New Paragraph The following paragraph was added: BSheet / SOFP Notes Retained Earnings Non-distributable 1.3 Consolidated (FRS 102) Master Pack Format Amendments The following formats were amended: Page3con Contents PBI Suppress parent and group cash flows only for filing copy or where small exemption or RDF with no override chosen. Page6is Profit and Loss Account PBI Flex owner/owners for All profit / All Total comprehensive income lines. VERSION DECEMBER

10 Page7gsofp Group Balance Sheet PBI Print note ref on line 13 if SCE; replace #sce16 with #sce1 for lines 8-14 PBI For IFRS heading of combined BS, show "statements" not "statement". Page7sofp Company Balance Sheet PBI Print note ref on line 13 if SCE; replace #sce16 with #sce1 for lines Page8cf Group Cash Flow Statement PBI Suppress parent and group cash flows only for filing copy or where small exemption or RDF with no override chosen. PBI Correct -[b,*dircurr]+[b,*dirncurr]") to -[b,*dircurr]-[b,*dirncurr]") in b/f line and borrowings line. Page8pcf Company Cash Flow Statement PBI Suppress parent and group cash flows only for filing copy or where small exemption or RDF with no override chosen. PBI Correct -[b,*dircurr]+[b,*dirncurr]") to -[b,*dircurr]-[b,*dirncurr]") in b/f line and borrowings line. Note 01 Accounting Policies PBI A61-63 changed to reference negative goodwill as well PBI Row 214 changed to use Body text B not H. Note 30 Financial Instruments PBI Suppress blank row 22 where not required PBI Apply RDF to parent only, not group and show additional paragraph to explain "n/a" entries. Note 34 Debtors PBI Used new Range DRSNOTE to test whether to print. Note 50 Deferred Taxation PBI / Corrected format of H7 & I7 in Text tab. Note 65 Acquisitions PBI Mistaken comma removed from C3 2nd tab. 7 VERSION DECEMBER 2017

11 Note 66 Disposals PBI Flex text for gain/loss on disposal. Note 74 Related Party Transactions PBI Apply RDF to parent only, not group PBI Owed by and Owed to merged headings removed. Note 82 Directors Remuneration PBI Change D36 #on to be picked up from group, not parent. Note 85 Cash Generated From Operations PBI Correct -[b,*dircurr]+[b,*dirncurr]") to -[b,*dircurr]-[b,*dirncurr]") in c/f line and creditors line. Note111 Cash Generated - Company PBI Correct -[b,*dircurr]+[b,*dirncurr]") to -[b,*dircurr]-[b,*dirncurr]") in c/f line and creditors line Paragraph Amendments The following paragraphs were amended: Accountants Report Introduction (ICAEW) PBI Removed "Total" from "Statement of Total Comprehensive Income" Accountants Report Introduction (ACCA) PBI Removed "Total" from "Statement of Total Comprehensive Income" Accountants Report Introduction (ICAS) PBI Removed "Total" from "Statement of Total Comprehensive Income" Audit Report Introduction (CAI/CPA/IPA) PBI Removed "Total" from "Statement of Total Comprehensive Income" VERSION DECEMBER

12 Audit Report Opinion Introduction (UK) PBI Remove option to show page numbers Audit Report Opinion Introduction (ROI) PBI Remove option to show page numbers Audit Report Responsibilities of directors PBI Remove option to show page numbers Audit Report Opinion on preparation in accordance with Companies Act (UK) PBI Remove the ; and from the end of this paragraph. Accounting Policies Impairment of tangible and intangible assets Introduction PBI Refer to intangibles only where there is a balance Accounting Policies Investment properties Introduction PBI Surplus/deficit now stated as recognised in "profit or loss" New Paragraph The following new paragraph was added: BSheet / SOFP Notes Financial instruments Non-disclosure 1.4 Limited Micro Entity (FRS 105) Master Pack and Format Amendments The following formats were amended: Page1cvr Front Cover PBI Change headings to remove unaudited if not applicable. Page2inf Company Information PBI Updated to refer to Auditor if applicable 9 VERSION DECEMBER 2017

13 Page3con Contents PBI Provide separate notes page for ROI accounts PBI Updated terminology for implementation of CLG. PBI Updated to add Auditor's report and update Accountants Report row suppression. Page5ac2 Accountants Report PBI Updated print condition, as now we have an Audit option. Page6is Profit and Loss Account PBI Updated for implementation of CLG. Page7sofp Balance Sheet PBI Provide separate notes page for ROI accounts PBI Updated for implementation of CLG. PBI Remove lines for accounting policy #cd PBI Changed suppression of impairments note so it still prints where reversals cancel impairments. PBI Audit Report audit report for UK - Information disclosures, if not including audit report in filing copy. Tidy keep-togethers (KT) from row 6 to end of page into smaller chunks. PBI Suppress appropriate disclosures if audit has been chosen. Mgmtexrep Exception Report PBI Updated Exception Report for introduction of Audit Report. Microdetailedpl Detailed Trading and Profit and Loss Account PBI Correct spelling error in D28 - [a,redun] PBI For period instead of year, change the column headers from #Cd59 to #cd59 (also #cd64) PBI Remove FRS102 management pages New Formats Added The following new formats were added: Page5aud Auditor s Report PBI Support for audit under FRS 105. Mainly for ROI as required if late filing Annual return. VERSION DECEMBER

14 Page8notes Notes to the Accounts (ROI Only) PBI Provide separate notes page for ROI accounts Formats Removed/Deleted The following formats were removed/deleted as they were based on FRS 102 and not FRS 105: Mgmtdpl2 Detailed Trading and Profit and Loss Account Mgmtdpl3 Schedule of Distribution Costs and Administrative Expenses Mgmtvar4 Schedule of Variances in Detailed Trading and Profit and Loss Account Mgmtvar5 - Schedule of Variances in Distribution Costs and Administrative Expenses Mgmtmthlypl6 Monthly Profit and Loss Account Mgmtqtrly7 Quarterly Profit and Loss Account Mgmtmthlyvar8 - Monthly Variance Profit and Loss Account Paragraph Amendments The following paragraphs were amended: Balance Sheet - Company information PBI Replace "have" with #wd20\director\ to display "has" if only one director. Companies Limited by Guarantee (CLGs) The following paragraphs were updated to support Companies Limited By Guarantee PBI : Accountants Report - Introduction (ACCA) Accountants Report - Introduction (CAI/CPA/IPA) Accountants Report - Introduction (ICAEW) Accountants Report - Introduction (ICAS) Accountants Report Responsibilities Balance Sheet - Directors responsibilities (ROI Only) Accounting Policies - Borrowing costs Introduction Accounting Policies - Biological assets - Measurement at cost Accounting Policies - Employee benefits - DB group schemes Accounting Policies - Employee benefits - DB schemes cost Accounting Policies - Financial instruments Impairment Accounting Policies - Financial instruments Derecognition 11 VERSION DECEMBER 2017

15 Accounting Policies - Financial instruments - Transaction costs and interest Accounting Policies - Fixed asset investments Cost Accounting Policies - Impairment Reversal Accounting Policies - Impairment of tangible and intangible assets - Recoverable amount Accounting Policies - Research and development costs Accounting Policies - Share-based payments - Cash settled Accounting Policies - Stock Impairment Accounting Policies - Tangible assets - Gain or loss on disposal Accounting Policies - Financial Instruments Derivatives New Paragraphs Added The following new paragraphs were added: Accounting Policies - Taxation (CLG) PBI Added new paragraph to support CLG. Audit Report FRS 105 The following paragraphs were added to support for audits under FRS 105 PBI : Audit Report - Opinion Introduction (Both UK and ROI) Audit Report - Opinion Opinion (Both UK and ROI) Audit Report - Opinion - Qualified opinion - Qualified opinion title Audit Report - Opinion - Qualified opinion - Qualified opinion (Both UK and ROI) Audit Report - Basis for opinion - Basis for opinion title Audit Report - Basis for opinion - Basis for opinion (Both UK and ROI) Audit Report - Going concern - Going concern title Audit Report - Going concern - Going concern conclusion (Both UK and ROI) Audit Report - Opinion on other matters prescribed by the Companies Act 2006 title (UK Only) Audit Report - Opinion on other matters prescribed by the Companies Act 2014 title (ROI Only) Audit Report - Opinion on other matters prescribed by the Companies Act 2006 (UK Only) Audit Report - Opinion on other matters prescribed by the Companies Act 2014 (ROI Only) Audit Report - Matters on which we are required to report by exception (Both UK and ROI) Audit Report - Responsibilities of directors Audit Report - Auditor's responsibilities for the audit - Auditor's responsibilities VERSION DECEMBER

16 Audit Report - Auditor's responsibilities for the audit - Further description Audit Report - Other matters - Other matters title Audit Report - Other matters - Other matters Audit Report Bannerman (Both UK and ROI) Audit Report - Opinion - Qualified opinion - Additional qualification re limitation of scope Abridged Audit Report Introduction (ROI Only) Abridged Audit Report Responsibilities (ROI Only) Abridged Audit Report - Basis of opinion (ROI Only) Abridged Audit Report Opinion (ROI Only) Abridged Audit Report - Other information (ROI Only) Abridged Audit Report Certify (ROI Only) Audit Report - Auditor's responsibilities for the audit - Further description Audit Report - Opinion - Qualified opinion - Qualified opinion Audit Report - Opinion - Qualified opinion - Additional qualification re limitation of scope Audit Report - Emphasis of matter - Emphasis of matter title Audit Report - Emphasis of matter - Emphasis of matter description Balance Sheet Audit exemptions (ROI Only) Balance Sheet - Abridged Accounts Statement (ROI Only) Balance Sheet Directors responsibilities (Both UK and ROI) Notes - Auditor's Ethical standards - Reliance on PASE (Both UK and ROI) Notes - Audit Information Introduction Notes - Audit Information - Opinion 1.5 Limited IFRS Master Pack Format Amendments The following formats were amended: Page3con Contents PBI Added new rows for separate Directors Responsibilities Statement. Also reduced gap to 3 rows between pages to be consistent with other FRS packs. Page4dir Directors Report PBI Updated conditions on rows 103 to 107 to suppress if separate Directors Responsibilities Statement triggered by #cz VERSION DECEMBER 2017

17 Note66 Disposals PBI Flex text for gain/loss on disposal New Formats Added The following new format was added: Page4drs Director s Responsibilities Statement PBI Added new separate statement for Directors Responsibilities to make it consistent with other FRS packs Paragraph Amendments The following paragraphs were amended: Accounting Policies - Investment properties Introduction PBI Surplus/deficit now stated as recognised in "profit or loss" Audit Report - Opinion Introduction PBI Remove option to show page numbers Audit Report - Responsibilities of directors PBI Remove option to show page numbers 1.6 Limited Liability Partnerships (FRS 102) Master Pack Format Amendments The following formats were amended: Page4mem - Members' Report Row suppression on Statement of disclosure to auditor changed, so it will not print unless paragraph populated. Stat DB default paragraph removed. Page6is - Profit And Loss Account PBI Replace 'charges' with 'expenses' Format 2 cell B17 VERSION DECEMBER

18 Page7sofp - Balance Sheet PBI Show wording for small LLPs regime if any exemptions are being claimed PBI Show pension scheme liability when assets and liabilities net to zero PBI Print note ref on line 13 if SCE PBI Changed print condition on rows A110 and A111 to cater for #size1. PBI Added missing data regulate to Intangible Assets, row 13. Note12 Employees PBI Trigger note if there are any employee numbers; also changed style of C4 to Body Text B so as to display "0" instead of "-" Note30 - Financial Instruments PBI Suppress non-fv lines in table where reduced disclosure framework is applied Note34 Debtors PBI Used new Range DRSNOTE to test whether to print Note53 - Retirement Benefit Schemes PBI Show pension scheme liability when assets and liabilities net to zero Note56 - Loans and other debts due to members PBI Changed print condition to suppress for small companies unless disclosing security. Note66 Disposals PBI Flex text for gain/loss on disposal Mgmtdpl2 - Detailed Trading And Profit And Loss Account PBI For period instead of year, change the column headers from #Cd59 to #cd59 (also #cd64) Mgmtdpl3 - Schedule Of Distribution Costs And Administrative Expenses PBI For period instead of year, change the column headers from #Cd59 to #cd59 (also #cd64) 15 VERSION DECEMBER 2017

19 1.6.2 Paragraph Amendments The following paragraphs were amended: Accountants Report - Introduction (ACCA) PBI Removed "Total" from "Statement of Total Comprehensive Income" Accountants Report - Introduction (ICAEW) PBI Removed "Total" from "Statement of Total Comprehensive Income". PBI Removed carriage return from end of 2nd paragraph. Accountants Report - Introduction (ICAS) PBI Removed "Total" from "Statement of Total Comprehensive Income" Accounting Policies - Investment properties Introduction PBI Surplus/deficit now stated as recognised in "profit or loss" Audit Report - Opinion on preparation in accordance with Companies Act PBI Remove the ; and from the end of this paragraph. BSheet/ SOFP - Small Limited Liability Partnership Regime Reconciliation of Members Interests - Debt ranking PBI Moved to balance sheet notes Audit Report - Opinion - Introduction PBI Remove option to show page numbers Audit Report - Responsibilities of members PBI Replace 'company' in the final paragraph with 'limited liability partnership' PBI Remove option to show page numbers VERSION DECEMBER

20 1.7 LLP Micro Entity (FRS 105) Master Pack Format Amendments The following formats were amended: Microdetailedpl - Detailed Trading and Profit and Loss Account PBI Correct spelling error in D28 [a,redun] PBI Remove FRS102 management pages. Rename DPL. PBI For period instead of year, change the column headers from #Cd59 to #cd59 (also #cd64) New Formats Added The following new formats were added within the Management Collection - PBI Introduce new Management Schedules. iasch - Schedule Of Intangible Assets casch - Schedule Of Current Assets preaccsch - Schedule Of Prepayments And Accrued Income crlysch - Schedule Of Creditors Due Within One Year crmysch - Schedule Of Creditors More Than One Year provliabsch - Schedule Of Provisions For Liabilities accdefincsch - Schedule Of Accruals And Deferred Income Formats Removed/Deleted The following formats were removed/deleted as they were based on FRS 102 and not FRS 105 PBI : Mgmtdpl2 Detailed Trading and Profit and Loss Account Mgmtdpl3 Schedule of Distribution Costs and Administrative Expenses Mgmtvar4 Schedule of Variances in Detailed Trading and Profit and Loss Account Mgmtvar5 - Schedule of Variances in Distribution Costs and Administrative Expenses Mgmtmthlypl6 Monthly Profit and Loss Account Mgmtqtrly7 Quarterly Profit and Loss Account Mgmtmthlyvar8 - Monthly Variance Profit and Loss Account 17 VERSION DECEMBER 2017

21 1.8 Medical Master Pack Format Amendments The following formats were amended: page6mie - Income And Expenditure Account PBI Amend page breaks and column widths PBI Change duplicated ref on line 37 from NHS3 to NHS4 notem80 - Intangible Assets PBI Amend page breaks and column widths; changed paragraph style to Body text E and merged cells. notem81 - Tangible Assets PBI Amend page breaks and column widths; changed paragraph style to Body text E and merged cells. notem82 - Investment Properties PBI Amend page breaks and column widths; changed paragraph style to Body text E and merged cells. notem100 - Capital Accounts PBI Amend page breaks and column widths; Force b/fwd to display if there is a c/fwd balance; change line suppression of row 5 to remove extra blank line. notem102 - Current Accounts PBI Amend page breaks and column widths; force b/fwd to display if there is a c/fwd; update for new PSR plug in notem103 - Detailed Allocation Of Net Income PBI Apply new profit grid notem104 - Partners' Drawings PBI Allow for roundings within the profit share; revise Keep together notem105 - Detailed Drawings Schedule VERSION DECEMBER

22 PBI Ptr 11 to 15, cell D7 formula corrected to refer to ; revise Keep together notem106 - Fixed Asset Investments PBI Amend page breaks and column widths; changed paragraph style to Body text E and merged cells. detailedtp&l - Detailed Trading P & L PBI Set up title rows; Replace *TO with *TOTREV fiveyearratios - Five year ratios PBI Set up title rows fiveyearsummary - Five year summary PBI Set up title rows The following formats were amended for page breaks and column widths - PBI page1cvr - Front Cover page2inf - Partnership Information page3con - Contents page5acc - Accountants' Report page7mani - Allocation Of Net Income page7bs - Balance Sheet note01 - Accounting Policies notem01 - GMS Income notem02 - PMS Income notem03 - PCO Administered Income notem04 - Spare Fee And Allowance Gp 1 notem05 - Spare Fee And Allowance Gp 2 notem06 - Spare Fee And Allowance Gp 3 notem07 - Spare Fee And Allowance Gp 4 notem08 - Spare Fee And Allowance Gp 5 notem09 - Spare Fee And Allowance Gp 6 notem10 - Spare Fee And Allowance Gp 7 notem11 - Spare Fee And Allowance Gp 8 notem12 - Spare Fee And Allowance Gp 9 19 VERSION DECEMBER 2017

23 notem13 - Enhanced Services notem14 - Spare Fee And Allowance Gp 10 notem15 - Quality And Outcomes notem16 - Spare Fee And Allowance Gp 11 notem17 Premises notem18 - Information And Management Technology notem19 - Dispensing And Personal Administration notem20 - Spare Fee And Allowance Gp 12 notem21 - Dispensing Account notem22 - Outside Appointments NHS notem23 - Spare NHS Income Gp 1 notem24 - Spare NHS Income Gp 2 notem25 - Spare NHS Income Gp 3 notem26 - Spare NHS Income Gp 4 notem27 - Community Contracts notem28 - Reimbursement Of Expenses - NHS Income notem29 - Other NHS Income Gp 1 notem30 - Other NHS Income Gp 2 notem31 - Other NHS Income Gp 3 notem32 - Other NHS Income Gp 4 notem33 - Other NHS Income Gp 5 notem34 - Employer's Superannuation notem35 - Private Medical notem36 - Reimbursement Of Expenses - Non NHS Income notem37 - Outside Appointments - Non NHS notem38 - Spare Non NHS Income Gp 1 notem39 - Spare Non NHS Income Gp 2 notem40 - Spare Non NHS Income Gp 3 notem41 - Spare Non NHS Income Gp 4 notem42 - Spare Non NHS Income Gp 5 notem43 - Spare Non NHS Income Gp 6 notem44 - Spare Non NHS Income Gp 7 notem45 - Spare Non NHS Income Gp 8 notem46 - Spare Non NHS Income Gp 9 notem47 - Spare Non NHS Income Gp 10 VERSION DECEMBER

24 notem48 - Other Income notem49 - Drugs Costs notem50 - Medical Expenses notem51 - Medical Spare Group 2 notem52 - Medical Spare Group 3 notem53 - Staff Costs notem54 - Premises Costs notem55 - Administration Costs notem56 Finance notem57 - Spare Practice Expense Gp 1 notem58 - Spare Practice Expense Gp 2 notem59 - Spare Practice Expense Gp 3 notem60 - Spare Practice Expense Gp 4 notem61 Depreciation notem83 - Debtors And Prepayments notem84 - Bank And Cash notem85 - Current Liabilities notem86 - Long Term Liabilities New Formats Added The following new formats were added to the Management Collection: capexp1 - Capital Accounts Detail curexp1 - Current Accounts Detail drawexp - Drawings Detail Formats Removed/Deleted The following formats were removed/deleted: notem103b - Allocation Of Net Income - 8 Pt Font notem111 - Partner Nominal Balances notem121 - Capital Accounts 1 notem122 - Capital Accounts 2 notem123 - Current Accounts 1 notem124 - Current Accounts 2 CAPEXP - Capital Accounts Export 21 VERSION DECEMBER 2017

25 1.9 Unincorporated Master Pack 2.00 As mentioned in the release highlights, this is a new pack. It was made available to a few clients in and since then a few amendments have been made as follows: Format Amendments The following formats were amended: page7sofp - Balance Sheet PBI Removed name ranges where no codes in chart G14, I14, F20, F21 removed rows for Government grants as decided to use other deferred income. note19 Drawings Minor amendment to column width Other changes We have updated the Home page Errors and exceptions panel to append based on the Central Contact Type, Other Person or Partnership to append whether the accounting period is an Unincorporated Sole Trader or Partnership. In addition we have added the Central Contact Type field to the Accounts Production Job Summary. See section 2.1 for more details VERSION DECEMBER

26 1.10 Charity Master Pack Independent Examiners Report The Charity Commission in England and Wales has issued new guidance on the independent examination of charity accounts. This guidance is mandatory for accounts signed on or after 1 December However, at the moment, this is not applicable to charities only registered in Scotland, see below for more details. For more information, the Charity Commission guidance: CC32 Independent examination of charity accounts: direction and guidance for examiners can be found: -_Independent_Examination_of_Charity_Accounts-Sept_2017_v1.1.pdf The software has been enhanced in this release as follows: The layout changes to the report itself are sufficiently extensive that we have introduced a new a variant format tab in the independent examiners format for the new report on a similar basis to the new format established for the revised audit report. As with that report, new database fields have been established for the revised paragraphs alongside the existing paragraphs. The changes apply only to charities registered in England and Wales, the Scottish regulator has not issued equivalent amended guidance. However, the England and Wales guidance covers cross-border charities. Whereas the existing formats use the concept of a primary registration, and then within that whether the charity is cross-border, we believe that all cross-border charities should now follow the new requirements in the English guidance, while charities which only have a Scottish registration need not follow the new requirements at this stage. By default charities registered in Scotland only will use the old formats, all other charities will use the new formats. Format changes and statutory database changes for independent examiner s report (page5ind) Two new sheets added, a Control and New2017, original sheet renamed as Old. In the statutory database, a new section has been added, using new statutory items #cy997 to #cy1015, in turn linked to new standard paragraphs. Auditor s Report Changes to the new audit report to comply with the wording suggested in the ICAEW/AAF Helpsheet Preparing an audit report for a charity. Changes have been made to all relevant standard paragraphs. Format changes The row suppression in rows 38 and 39 of the Full2016 sheet have been amended, these lines should not appear if a Charities Act audit is undertaken. We have added a calculation to the related node in the database so that this is also suppressed where not required, i.e. where the 23 VERSION DECEMBER 2017

27 audit is not under the Companies Act, this applies to the heading Opinion on other matters prescribed by the Companies Act and to the node attached to #cy978 which we have renamed as Reporting by exception of misstatements. We have added a new line under the various statements made under Nothing to report on which appears under Matters on which we are required to report by exception. (Within the database a new note has been established as #cy1016 named Matters - small company exemption re-strategic report ). We have also added a new line (and a blank line beneath it) to cater for the required statement of the authority under which the audit is conducted which arises where the audit is not completed under the Companies Act. Within the database this is catered for with a new node #cy1017. Finally we have added a new line at the foot of the page to give the required statement where a non-companies Act audit is completed concerning the eligibility of the auditors. Other changes In the Trustees Report we have removed duplicate codes so that: #cd159 is replaced with cy1018; and #cd160 is replaced with cy1019 VERSION DECEMBER

28 2. Software Enhancements 2.1 Accounts Production Job Summary new field added Contact Type We have added a new Central field Contact Type for this release. It can be re-positioned, or moved to the field chooser by the individual user as required. It has been introduced primarily for the new Unincorporated Master Pack as the Central Contact Type Other Person or Partnership distinguishes as to whether it is a Sole Trader or Partnership. We are planning on introducing a report which can show users the analysis of how many entity/contact types there are in the practice. 2.2 FRS 105 Limited - Support for Companies Limited by Guarantee In Master Pack 10.0, we have extended support for Companies Limited By Guarantee to FRS 105. To implement CLGs (Statutory Database Item #clg1), within the statutory database access; General>Client Preferences>Companies Limited by Guarantee (CLGs): We have updated the Contents, Profit and Loss and Balance sheet formats to refer to CLG terminology i.e. Income and Expenditure rather than Profit and loss and Reserves rather than Capital and Reserves. In addition we have edited various paragraphs to refer to Income and Expenditure, Companies Limited by Guarantee and used new statutory database items #profit and #loss to automatically refer to surplus and deficit rather than profit and loss. 2.3 FRS 105 Limited - Support for Audit This option has been added primarily for our Republic of Ireland users, as under ROI legislation they are required to perform an audit for two years if they are late filing the company s annual return. 25 VERSION DECEMBER 2017

29 Although an audit on FRS 105 will be considered extremely rare for our UK users, there are some scenarios where either the members of the company request an audit or legislation permits this option. Note we are only supporting Audit Report 2016 Regulations which are applicable for accounting periods commencing on or after 17 June However, early adoption is applicable for periods commencing 1 January The format of this new FRS 105 audit report is based on Wolters Kluwer (CCH) interpretation, so this is subject to change when guidance is available from the Financial Reporting Council (FRC) or one of the accounting bodies. Therefore users should use some caution and their professional judgement when using this new option. More detail on this option is shown in Appendix A. 2.4 FRS 105 Limited Position of Notes (ROI Only) As at mid-november 2017, the CRO has rejected some FRS 105 financial statements where the notes are shown before the directors' signatures, i.e. as part of the balance sheet itself. The CRO has indicated that it expects the notes to follow the signed balance sheet, unlike the standard FRS 105 presentation. We are therefore providing an option to present the financial statements in either way, with the default presentation following the current CRO advice. Background The alternative presentations arise because FRS 105 departs from the standard presentation of a signed balance sheet followed by notes. FRS 105 states unambiguously: 3.9 A complete set of financial statements of a micro-entity shall include the following: (a) a statement of financial position as at the reporting date with notes included at the foot of the statement; and (b) an income statement for the reporting period. In the United Kingdom, this has been universally interpreted as treating the notes as part of the balance sheet, with the directors signatures shown after the notes. In the Republic of Ireland, accountancy bodies initially followed this same presentation but more recently some have published a variation whereby the notes come after the directors signatures. Although this appears to conflict with the wording of FRS 105, the position of the directors signatures is not specifically referred to in FRS 105 except in the context of the required exemption statements. Guidance issued by the CRO has not addressed this issue directly, but Information leaflet 23 includes a sample set of financial statements which does not show the notes at all but does imply on the contents page that the notes will follow the balance sheet. VERSION DECEMBER

30 2.5 ixbrl enhancement Statutory Database fields to populate Other data Although in previous release we have provided warning messages about missing tags for users of Review and Tag, we have enhanced the Statutory Database in this release, to allow users to enter additional information required by HMRC or Companies House. This information may not be required to disclose in the statutory paper full/members accounts or the paper filed accounts. Under the Client Preferences node in the Statutory Database, we have added a question node Submitting these accounts via ixbrl? (Hint search for #cd for quick lookup). If you click Yes then some other nodes become available (Please click on the + symbol to expand the node selection). Under heading Extra items required for Review & Tag, you will see an additional paragraph node or nodes depending on FRS 105 or FRS 102 entity: FRS 105 Limited Principal activity in plain text - a free format text field where the user can enter a brief explanation of the principal activity that is required for electronic filing at HMRC. This is required where the Principal Activity is not disclosed in the accounts submitted to HMRC. The text in this field populates the Other Data section in the ixbrl submission and cannot contain any Rich Text Format (RTF), so any bullet points, bold, underlines etc are not allowed. Note: We have not added these nodes to FRS 105 LLP as this is not applicable for HMRC electronic filing FRS 102 Limited 27 VERSION DECEMBER 2017

31 Principal activity in plain text - details apply as above re FRS 105. Small Companies Reduced Filing This field is to be used when an unqualified full audit report is not being filed at Companies House. The user may be using the accounts option to use the Audit Opinion note (Note 99) but this does not contain the wording required for submission. We recommend the user adds of copies and pastes the unqualified opinion removing any bullets points (see below). The text in this field populates the Other Data section in the ixbrl submission and cannot contain any Rich Text Format (RTF), so any bullet points, bold, underlines etc are not allowed. FRS 102 LLP Similar to FRS 102 Limited but only Small LLP Reduced filing Unqualified opinion is required as we are only concerned with electronic filing at Companies House, not HMRC. 2.6 FRS 102 Limited - Non-distributable retained profits There is no requirement in FRS 102 or the Companies Act to split the retained profits between distributable and non-distributable elements. However, many clients wish to show this. The Master Pack now has two options, allowing the user to show the split in two ways. Nominal chart entries For both options, the user makes contra adjustments between the following nominal codes: 9901 CY Profit transferred to 9907 non distributable 9902 PY Profit transferred to 9908 non distributable 9907 Non distributable CY profit from Non distributable PY profit from 9902 The range remains the full retained profits range, with set up as a range for recording the non-distributable element and 9908 close off to 9906 Non distributable retained earnings b/fwd / 9908 would normally be used once, to transfer the non-distributable profits to date. From that point onwards, the current year profits or losses would be transferred. As an example, the current year might commence with the balances: 9900 Retained earnings brought forward (100,000) credit This might include 20,000 non-distributable profits. The journal needed to separate this out is: VERSION DECEMBER

32 9902 PY Profit transferred to 9908 non distributable 20,000 debit 9908 Non distributable PY profit from 9902 (20,000) credit If the profits during the year included a further 3,000 non-distributable, then: 9901 CY Profit transferred to 9907 non distributable 3,000 debit 9907 Non distributable CY profit from 9901 (3,000) credit At the end of the year, non-distributable profits of 23,000 are shown, and these roll forward into Statutory database options There is an option within balance sheet presentation: The option above allows the user to choose between: - a simple analysis within the main retained profits note (this is the default) - a split throughout the formats, affecting balance sheet, statement of changes in equity, retained profits and a separate non-distributable reserve note. This effectively treats the balance as a separate reserve rather than a sub-analysis of the retained profits. There are further options enabling users to apply their own wordings for the headings and descriptions, including on the balance sheet and statement of changes in equity: and also in the notes: 29 VERSION DECEMBER 2017

33 2.7 Medical Profit Share Plugin Previous to this master pack, profits after prior allocations could be allocated via a large grid in the statutory database. This has now been replaced with an extendable plugin which has no limits to the number of periods or number of partners. Under General there are two new nodes: 1. Profit Share Periods This screen used to set the profit periods The screen above also permits the user to override the calculated profit split (which is calculated based on the length of the period). An entry in the override column will be used instead of the calculated figure. These profits for the period are carried forward to the next node: VERSION DECEMBER

34 In this screen, the profit ratios or percentages (or actual shares) are entered for each period, in the Ratio columns. Where the rounded figures give an overall rounding difference, this is adjusted for in the Round column. Remaining differences are highlighted on the screen. The formats will pick up the current year figures from the new plugin. Where the prior year was produced using the old grid, figures will be picked up from there. If the prior year is upgraded, figures will still be picked up from the old grid unless entries are made in the new grid for that prior year. 2.8 Medical Detailed analysis of officer ranges Within the management pages there are three formats which provide a detailed breakdown of all codes for all partners in the following ranges: Capital accounts Current accounts Drawings For capital and current accounts the options in the statutory database are similar: The user has the option to include the format within the management accounts printed output, or to leave it as a standalone format to be printed or exported separately. There is a further option to choose which of the active capital accounts to include. Capital and current accounts will normally fit onto one page width but will otherwise wrap onto the next page. 31 VERSION DECEMBER 2017

35 For drawings there are options relating to the format of the output: Again, the user has the option to include the format within the management accounts printed output, or to leave it as a standalone format to be printed or exported separately. The user can choose the font size, which changes the number of columns that will show on one page. Excess columns will wrap to a new page. The export option provides up to 75 columns (over 70 drawings types) which can be exported to a spreadsheet. VERSION DECEMBER

36 3. Quality Improvements 3.1 General CCH Reporting showed an incorrect value for Number of Employees Under UK GAAP, the number of employees was field #cd95. Under FRS102, the field is a Statutory Range; AVEMP. CCH Reporting was still showing the value of #cd95 even on FRS102 clients. This has now been corrected. 3.2 ixbrl Review and Tag Additional Exception Report guidance Following on from feedback we have included additional guidance on the exception report tabs. To advise which items need to be cleared depending on where the accounts are to be filed? Each tab has individual guidance as below Malformed XML errors resolved in HTML outputs Online filing issues have occurred when multiple tags were applied to a paragraph and there were breaks within the tagging. Also, when a Boolean tag was applied to a paragraph with bullet points in. The file is rejected and an error is returned stating Malformed.xml. These items have now been resolved Companies House submissions.xml access denied process improvements When submitting files to Companies House full read/write access to the file submissions.xml is required to store the submission details. We have made some changes to the process to ensure that the submissions database is recording the correct information. 1) If a user does not have full access rights to the submissions.xml file a warning will be given explaining that access will need to be granted before online filing will be processed. 33 VERSION DECEMBER 2017

37 2) If running on a network and multiple users attempt to file with Companies House at the same time we were seeing on occasions that the first filing attempt wrote to the submissions.xml but subsequent filings were not being logged correctly as the submissions.xml file was locked by the first user. To overcome this we have extended the hold time on writing to the submissions.xml file for subsequent filings to 60 seconds. You may see the submission process takes a few seconds longer than usual but this is to ensure that the details are written correctly to the file Companies House filing with DPL taxonomies not switching correctly If producing accounts to be filed at Companies House from Accounts Production containing a DPL. When the submit to Companies House was selected the incorrect message was being displayed for FRS102/FRS101/FULL-IFRS taxonomies. This resulted in users having to manually change to the standard non DPL taxonomy in other data before submission was successful. We have resolved this process to switch to the correct taxonomy and display the correct messages depending on the base taxonomy in use FRS105 filing copy appended name changed to Filing FRS105 filing copy accounts when sent to Review & Tag from Accounts Production were creating the file name appended with FULL.xml this has been updated to read Filing.xml. VERSION DECEMBER

38 3.2.6 Double bullet points on HTML outputs when Accounts Produced in Accounts Production Where accounts have been produced in Accounts Production we were seeing in certain circumstances that bullet points were being duplicated on the HTML output for online filing. We have updated the outputs to remove these additional bullet points ixbrl enhancement Statutory Database fields to populate Other data Although in previous release we have provided warning messages about missing tags for users of Review and Tag, we have enhanced the Statutory Database in this release, to allow users to enter additional information required by HMRC or Companies House. This information may not be required to disclose in the statutory paper full/members accounts or the paper filed accounts. Under the Client Preferences node in the Statutory Database, we have added a question node Submitting these accounts via ixbrl? (Hint search for #cd for quick lookup). If you click Yes then some other nodes become available (Please click on the + symbol to expand the node selection). Under heading Extra items required for Review & Tag, you will see an additional paragraph node or nodes depending on FRS 105 or FRS 102 entity (see 2.5 for more details). 35 VERSION DECEMBER 2017

39 4. Known Issues 4.1 ixbrl filing issues PBI FRS105 ixbrl tagging Error When producing FRS105 accounts, there is no requirement to file the Directors Report at Companies House: When the accounts are viewed in CCH Review & Tag, the following error will be displayed: VERSION DECEMBER

40 You should resolve this as follows: 1. Double click on the XBRL error message 2. Drag the Name of Entity officer tag onto the Director s Name at the bottom of the Balance Sheet 3. On the Edit Tag box tick the box for the Entity Officer Dimension 4. Click OK and the error message will no longer be displayed PBI LLP FRS102 Audited Full accounts ixbrl submission errors If submitting Full LLP FRS102 Audited accounts to Companies House in ixbrl, you may receive an error regarding missing mandatory items if these are not tagged within the accounts. The following items below will need to be manually tagged within Review & Tag. Profit/Loss for Period Opinion Auditors on Entity (Audit 2016 report) Name of Senior Statutory Auditor/Name Entity Auditor Please ensure that these items are tagged within the accounts prior to submission as the exception report in certain circumstances will not show these. However upon filing you will receive an error response as follows: 37 VERSION DECEMBER 2017

41 4.1.3 PBI IFRS / FRS101 Accounts Status dimension required For IFRS / FRS101 accounts produced in Accounts Production the Account Status dimension may not be automatically assigned. If you receive the following exception when loaded in Review & Tag To correct this error, open the Other Data Box and click on the Account status VERSION DECEMBER

42 On the Edit Tag box, tick Audited and select OK ROI FRS105 ixbrl Accounts The filing of Micro Entity accounts in ixbrl is not mandatory due to thresholds set by the Revenue Ireland. We have not included any automatic tags for FRS105 accounts. If you would like to voluntarily submit in ixbrl we suggest to use the IE-FRS102 taxonomy and manually tag these within CCH Review and Tag FRS 105 Audited small companies reduced filing Companies House ixbrl submission For Audited FRS 105 Micro accounts where small companies reduced filing is selected for the financial statements. If you are wanting to submit these to Companies House we recommend that these are filed on paper and not in ixbrl through Review & Tag as there is no guidance from Companies House on the mandatory tags that should be incuded in this individual case. 4.2 Other issues Out of memory issues Some clients have reported a System.OutOfMemoryException error message while using CCH Accounts Production. These messages may be preceded by a System.NullReferenceException in Financial Statements. At present, we are investigating possible solutions to include in a future release. If you do receive one of these errors then exit Central completely and go back in again. Just logging off and back in again without completely closing Central is unlikely to help. If you are affected by these issues there are also steps you can take to minimise the memory usage: Avoid opening multiple Clients at the same time. Avoid having multiple instances of Central open at the same time. If you are still getting these errors despite these steps, exit Central completely and go back in both before and after performing certain memory-intensive operations, i.e. Travelling out a client or going into Review ixbrl. A KnowledgeBase article KB9063 has been created so that we can update you of changes as we learn more Error 49 on upgrade When logging into Central following a release, the error message error code 49 is shown. 39 VERSION DECEMBER 2017

43 This indicates that the Central database and the Document Store database are no longer in sync. Please contact CCH Support for assistance Transferring fixed assets from AP to Corporation Tax for IFRS The link from AP to CT for Tangible Fixed Assets does not work for IFRS clients. The data must be entered manually in Corporation Tax Import from Xero unexpected error has occurred There are two known reasons that trigger this message when importing transactions from Xero; i. Bank account codes in Xero do not have a specific nominal code assigned to them ii. A nominal code description in Xero has a trailing space Workaround to correct the data in Xero is by either: i. Define a nominal code for the bank codes ii. Remove trailing spaces from nominal code descriptions Unable to travel images Any images stored in the Image Library will not be available in the travelled database. CCH will investigate providing this ability in a future release Unable to load accounting period if server data format is MM/DD/YY An issue has been identified that prevents CCH Accounts Production from loading the Accounting Period if the date format in your environment is not dd/mm/yyyy. There is no solution to this at present, other than to amend your Date/Time settings in Windows FRS 102 Countries that are incorporated in region 3 We have an issue with the Directors Report and Investment Property note not printing correctly. The majority of users are unaffected as accounting periods incorporated in England and Wales, Scotland and Northern Ireland are all set to region 1. Republic or Ireland and Eire are set to VERSION DECEMBER

44 region 2. Other countries fall into region 3 and there may be a format issue caused by the print condition or row conditions incorrectly testing on either region 1 or region Reconciliation of Members Interests (Page7romi and Note55) We have an issue with headings not printing in the scenario where we have a heading in a merged field but the column is being suppressed, not hidden. Examples are the words Equity, Debt and also the longer heading underneath Members' other interests and Loans and other debts due to members less any amounts due from members in debtors. The work-around is to make the format local and use the Split Cells (right click) in these merged fields. Then cut and paste the wording into the appropriate cell that is print, or re-merge over 2 columns Text entered in to paragraph is more than one page in length We have an issue where text entered into a paragraph node in the statutory database does not print correctly if it is more than one A4 page in length. The bottom of the text falls off the A4 page and is not continued on the following A4 page. The workaround is to split the text across two or more nodes, or if that is not possible, enter the text directly into the format cell and make the format local Charities FRS102 Statement of Cash Flow node in statutory database We have an issue where Use small charities exemption from preparing a cash flow statement (#cy949), is set to yes, the statement of cash flow parent node is still available rather than being a red no-entry symbol: The Statement of Cash Flow format is supressed, just not the statutory database field. 41 VERSION DECEMBER 2017

45 5. System Administrator 5.1 Configuration Keys Configuration keys to access specific entities Some of the master packs available within the application are hidden unless a certain configuration key is entered. This may be done in Maintenance > User Defined > Configuration. Once entered, you must log off and back in to Central to activate the new configuration. The following Master Packs are controlled in this way: IFRS (create configuration key AccountsShowIFRSEntity, Value = 1) Medical (create configuration key AccountsShowMedicalEntity, Value = 1) Pension (create configuration key AccountsShowPensionEntity, Value = 1) FRS102 Consolidation (create configuration key AccountsShowConsolidationFRS102Entity, Value = 1) FRS102 Charity (create configuration key AccountsShowCharityFRS102Entity, Value = 1) VERSION DECEMBER

46 Appendix A Audit reporting for FRS 105 As mentioned in the Software Enhancements section (2.2) of these release notes, this option has been primarily added for our Republic of Ireland customers, but it can be used by all if required. Similar to FRS 102, in order to trigger the audit option the user must select Exempt for Audit (#cd22) Non-exempt Audit Report. Alternatively you can type #cd22 in the Statutory Database Search field and select this option. Note: By default on client creation an FRS 105 client will default to Accountants Report Republic or Ireland users If your country of registration is Republic or Ireland, Ireland or Eire a Late Filing Annual Return (#cd195) question is shown under Client Preferences. If you are late filing the Annual return you are required to perform an Audit for the next 2 years. Users MUST select Non-Exempt Audit (as shown above) or else a Warning will be shown in the Home page Errors and Exceptions. Format changes A number of formats have been updated to cater for Audit status, these include: Front Cover - amended to remove unaudited if not applicable Company Information reference to Auditor or Accountants Contents Add Auditors Report 43 VERSION DECEMBER 2017