Midlands (East) Face to Face CPD Events. Practical Workshops. Online Courses. Accountancy and Tax training local to you.

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1 Midlands (East) 2015 Accountancy and Tax training local to you Face to Face CPD Events from 55 plus VAT Practical Workshops from 62 plus VAT Courses from 29 plus VAT

2 Your training. Your way. Not only do you have access to a high quality CPD training programme at a venue near to you, there is also a choice of various online options. You can pick and mix the courses you would like to attend or to watch sitting at your desk. Face to Face > > Practical Workshops Face to Face > > PAYG Face to Face > > Core CPD Face to Face> > Membership Specialist Courses Inhouse Over 50 locations nationwide......and 8 in your local programme Index CPD course programme 4 5 Practical Workshop programme 6 7 Courses 8 9 Options and Prices How to Book 12 New UK GAAP online modules 13 Course Outlines CPD Practical Workshops CPD Speaker Profiles 28 More Than Just Training Technical Manuals 30 Marketing Support 31 From 55 per place or 29 online From 175 per professional member of staff From 1,300 per event (15) Racecourse (15) Novotel East Midlands (16) County Football Club (13) Holiday Inn West (1) The Belfry (1) Menzies Hotel & Golf Club Thoroughly engaging and probably the best course we have ever been on Topical Tax Issues, Chris Henrick, Keens Shay Keens MK LLP. See pages 10 and 11 for more details Do you have any questions?... Would you like help putting a programme together for your team? Do you have any questions about membership or pay as you go options? Feel free to get in touch with one of our training event managers on or them at the addresses below: (14) Best Western Stage Hotel (14) City Football Club (11) Park Inn (32) Imperial War Museum Extremely well presented and very informative General Tax Update for Accounts Staff, Stephen Crane, FOTAS. Emily Bailey Hannah Howe Kay Sanders (12) Park Hotel & Spa emily.bailey@merciagroup.co.uk hannah.howe@merciagroup.co.uk kay.sanders@merciagroup.co.uk

3 CPD course programme Page No Course 14 Audit and Assurance Update 14 Employment Taxes: Current Issues 14 Family Tax Planning Accountancy Update and Current Issues Interaction Between Tax and Accounts Under the New UK GAAP 15 Spring Tax Update 16 Business Structures Tax Issues 16 Finance Act FRS 102 Are You Ready? 17 VAT Update and Problem Areas 17 Topical Tax Issues 17 Detecting Fraud and Advising on Preventing Fraud 17 Feb 1 26 Feb 2 17 Mar 2 25 Mar 1 (am & pm) 6 May 1 21 May 2 16 Jun 1 8 Sep 2 17 Sep 1 22 Oct 2 18 Nov 2 8 Dec 1 2 Mar 2 9 Mar 1 13 Apr 1 23 Apr 2 2 Jun 1 24 Jun 2 23 Sep 1 (am & pm) 5 Oct 2 10 Nov 1 30 Nov 1 (am & pm) 16 Feb 1 24 Feb 1 16 Mar 1 24 Mar 1 10 Jun 1 14 May 1 17 Jun 2 17 Sep 1 8 Sep 2 27 Oct 1 3 Nov 2 9 Dec 1 4 Mar 2 12 Mar 2 16 Apr 2 29 Apr 2 1 Jun 2 30 Jun 1 30 Sep 2 12 Oct 1 18 Nov 2 24 Nov 1 4 Mar 12 Mar 16 Apr 27 Apr 20 May 8 Jun 23 Jun 24 Sep 14 Oct 18 Nov 3 Nov 2 Dec 11 Mar 23 Feb 14 Apr 23 Mar 18 May 18 Jun 22 Sep 8 Oct 1 Dec 11 Nov 10 Dec 19 Feb 4 Mar 18 Mar 28 Apr 7 May 4 Jun 29 Jun 7 Sep 30 Sep 22 Oct 23 Nov 25 Feb 17 Mar 23 Mar 16 Apr 14 May 17 Jun 1 Jun 9 Sep 7 Oct 7 Dec 9 Nov 24 Nov 9 Mar 2 24 Mar 1 23 Apr 1 13 Apr 2 16 Jun 1 8 Jun 2 21 Sep 2 9 Sep 2 11 Nov 1 25 Nov 2 24 Feb 10 Mar 21 Apr 26 Mar 12 May 3 Jun 25 Jun 10 Sep 29 Sep 24 Nov 10 Nov 7 Dec Venues and timings 1 City Football Club King Power Stadium Filbert Way LE2 7FL Tel: Best Western Stage Hotel 299 Road Wigston Fields shire LE18 1JW Tel: am courses: 9.15am 12.15pm pm courses: 2.00pm 5.00pm 1 Racecourse Colwick Park NG2 4BE Tel: Novotel East Midlands Bostock Lane Long Eaton NG10 4EP Tel: am courses: 9.15am 12.15pm pm courses: 2.00pm 5.00pm County Football Club ipro Stadium Pride Park Wyvern Link Road DE24 8XL Tel: pm courses: 2.30pm 5.30pm Park Inn, Silver Street NN1 2TA Tel: am courses: 9.15am 12.15pm pm courses: 2.30pm 5.30pm Park Hotel & Spa Parkway NN15 6XT Tel: am courses: 9.15am 12.15pm pm courses: 2.30pm 5.30pm Holiday Inn West Thorpe Wood PE3 6SG Tel: pm courses: 3.00pm 6.00pm 1 Menzies Hotel & Golf Club Bar Hill shire CB23 8EU Tel: The Belfry Cambourne shire CB23 6BW Tel: pm courses: 3.00pm 6.00pm Imperial War Museum Airspace Conference Centre shire CB2 4QR Tel: pm courses: 2.00pm 5.00pm Prices 15 places 100* 69 places 60* 10+ places 55* For membership options see pages 10 and 11. * plus VAT per place Cancellations: No refund will be made where cancellation is received less than 14 days before the date of the course. All other cancellations will be subject to a 20% administration charge. All cancellations must be in writing. Transfers and late bookings: If you wish to transfer and attend an alternative venue, 7 working days notice must be given in writing. When shorter notice is given, Mercia reserve the right to charge a 25 plus VAT administrative fee or refuse the request. Mercia reserves the right to vary the published programme. See pages 14 to 17 for course outlines >>>

4 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. 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 To help you allocate your staff on relevant courses we have shaded the course programme as follows: For those who are new to the discipline For those who have already gained a basic understanding of the topic For those who have a good understanding of the topic and are looking to extend knowledge The workshops include case studies and exercises to ensure participants have the opportunity to practice the new skills they are taught. Prices Individual Workshops from 62* The cost of attending each course is shown above each course outline detailed on pages 18 to 27. For membership and membershipplus, practical training workshops are included in your annual membership subscription. * plus VAT per place workshops also available NO CHARGE FOR MEMBERS SEE PAGE 10 AND 11 FOR DETAILS Page No Course Accounting Duration 18 Bookkeeping: The Principles 1 day 9 Feb 7 Sep 14 Sep 21 Sep 18 Bookkeeping: The Next Stage 1 day 10 Feb 8 Sep 15 Sep 22 Sep 19 Bookkeeping Case Study 2 days Feb 9 10 Sep Sep Sep 18 Preparing and Finalising Accounts 1 day 2 Mar 19 Nov 2 Mar 20 Practical Accounting Problems 1 day 27 Apr 11 May 19 Oct Auditing 20 How to Audit: An Introduction am 26 Jan 10 Jun 3 Mar 21 How To Audit: Case Study 2.5 days Jan Jun 3 5 Mar 20 How to Audit: The Next Stage 1 day 21 May 20 Nov 18 Nov 22 Practical Auditing Problems 1 day 28 Apr 12 May 20 Oct 22 The Audit & Accountancy Update / Refresher 1 day 23 Mar 26 Mar 16 Mar Taxation 22 Introduction to VAT am 13 Feb 11 Sep 18 Sep 25 Sep 23 Introduction to Taxation of Individuals 1 day 11 Nov 16 Feb 19 Feb 23 Taxation of Businesses 1 1 day 12 Nov 17 Feb 20 Feb 23 Employment Benefits am 19 Mar 28 Sep 3 Nov 23 Mar 24 VAT Issues for Accounts Staff pm 19 Mar 28 Sep 3 Nov 23 Mar 24 Understanding Capital Allowances am 20 Mar 29 Sep 4 Nov 24 Mar 24 Taxation of Businesses 2 pm 20 Mar 29 Sep 4 Nov 24 Mar 25 General Tax Update for Accounts Staff 1 day 16 Sep 21 Sep 15 Sep Professional Skills 25 Professional Skills: Making the Right Start with Colleagues and Clients pm 13 Feb 11 Sep 18 Sep 25 Sep 25 Professional Skills: Managing Yourself 1 day 11 May 24 Apr 5 Nov 26 Professional Skills: Managing Others 1 day 2 Jun 18 May 6 Nov IT Skills Sage 50: Core Ledgers and Reconciliation Procedures Excel 2010: Short Cuts, Formulae and Presentation 1 day 9 Mar 9 Jun 19 Feb 1 day 5 Nov 17 Nov 27 Sage 50: Report Designer Module am 14 May 6 Nov 10 Feb 27 Sage 50: Data Extraction Using Excel pm 14 May 6 Nov 10 Feb Venues and timings Ramada Encore 8490 Charles Street LE1 1GE Tel: am courses: 9.30am 12.30pm pm courses: 1.30pm 4.30pm Devonshire Place () Limited 78 London Road LE2 0RA Tel: am courses: 9.30am 12.30pm pm courses: 1.30pm 4.30pm City Football Club King Power Stadium Filbert Way LE2 7FL Tel: am courses: 9.30am 12.30pm pm courses: 1.30pm 4.30pm Antenna 9a Beck Street NG1 1EQ Tel: am courses: 9.30am 12.30pm pm courses: 1.30pm 4.30pm National Ice Centre Bolero Square The Lace Market NG1 1LA Tel: am courses: 9.30am 12.30pm pm courses: 1.30pm 4.30pm Town Football Club Sixfields Stadium shire NN5 5QA Tel: am courses: 9.30am 12.30pm pm courses: 1.30pm 4.30pm Bull Hotel Westgate shire PE1 1RB (Sat Nav PE1 2RU) Tel: am courses: 9.30am 12.30pm pm courses: 1.30pm 4.30pm Holiday Inn West Thorpe Wood PE3 6SG Tel: am courses: 9.30am 12.30pm pm courses: 1.30pm 4.30pm Cancellations: No refund will be made where cancellation is received less than 14 days before the date of the course. All other cancellations will be subject to a 20% administration charge. All cancellations must be in writing. Transfers and late bookings: If you wish to transfer and attend an alternative venue, 7 working days notice must be given in writing. When shorter notice is given, Mercia reserve the right to charge a 25 plus VAT administrative fee or refuse the request. Mercia reserves the right to vary the published programme. See pages 18 to 27 for workshop outlines >>>

5 Courses access for your whole firm... Courses...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* 24 partners 170* 59 partners 325* 10 or more partners 650* Specialist Courses 75* per course for firm wide access For membership options see pages 10 and 11. * plus VAT Core CPD Three hour courses 12 popular CPD courses are available and include the following: A video of the courses as well as slides and comprehensive notes Formatted so you can watch in bite size chunks Simple navigation makes it easy to find the section or topic you are looking for in your firm s online library to view indefinitely Includes an MP3 version of the audio for those of you who prefer to listen when on the move on disc for an additional 10 per course 2015 Programme Implementing the New FRS VAT Update and Specific Business Sector Issues PAYE, Benefits and NI Update Audit and Assurance Update Accountancy Update and Current Issues Spring Tax Update 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 Quarterly Updates Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 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 View in Bite Size Chunks 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 Interactive Specialist Topics One hour webinars Some examples of forthcoming specialist online courses are listed below. These events are planned throughout the year so keep an eye on our website for the latest list. Trusts: IHT Charges and Computations Trusts: Aspects of Capital Gains Tax Pitfalls and Opportunities of CGT Reliefs Construction Industry Scheme Research and Development Tax Credits FRS 102 Audit Issues Making the Most of Capital Allowances Assurance Review Engagements FRS 102 and Pension Scheme Accounts FRS 102 and Limited Liability Partnership Accounts Working from Home: The Tax Issues Group Reorganisations: The Accounting Implications The Charities SORP New UK GAAP Transitional Library 30 easy reference FRS 102 elearning modules from 20 per module or 250 for the complete library See page 13 to find out more Accountancy & Audit Updates Q1, Q2, Q3, Q4 Calculating Corporation Tax Employment Benefits VAT Issues for Accounts Staff

6 Options and Prices Options and Prices Pay as you go CPD Season ticket prices 15 places places places 55 Practical Workshops 62 per half day Plus VAT per place Face to Face Membership Training for your whole team Exceptional value for money Fixed monthly payments Discounts on other products and services Option 3 includes access to ALL training Options 1 and 2 focus on face to face training complemented by online courses Bespoke Inhouse From oneoff events to a complete inhouse programme From 1,300 per event Plus VAT Membership training for your whole team Exceptional value for money Fixed monthly payments Discounts on other products and services Option 6 includes access to ALL online courses Options 4 and 5 focus on core online training needs Pay as you go CPD/PTW courses Sole Practitioner partners partners or more partners 650 Specialist Courses 75 per course for the whole office Plus VAT Option 1 Option 2 Option 3 Option 4 Option 5 Option 6 CPD Membership Membership MembershipPLUS CPD Membership Membership MembershipPLUS Fee per firm Fee per firm Fee per partner and senior member of staff* Fee per trainee and junior member of staff* Fee per partner and senior member of staff* Fee per trainee and junior member of staff* Sole Practitioners Rate**** Sole Practitioners Rate**** CPD Included in your membership Included in your membership CPD Local CPD courses 55 per place 55 per place 55 per place Local CPD courses Access to notes and slides Access to notes and slides 12 CPD courses 12 CPD courses Quarterly online updates Quarterly online updates Practical Training Workshops (PTWs) Practical Training Workshops (PTWs) Local PTWs Local PTWs PTWs PTWs Specialist Courses Specialist Courses Specialist courses face to face 25% discount** 25% discount 25% discount 25% discount Specialist courses face to face Specialist Conferences 25% discount** 25% discount *** 25% discount 25% discount Specialist Conferences specialist courses 25% discount** 25% discount 25% discount 25% discount specialist courses New UK GAAP Transition Library 50% discount 50% discount 50% discount 50% discount New UK GAAP Transition Library Other Products and Services Quarterly Audit and Tax Newsletter Discounts on other products and services Discounts on Quorum courses for you and your clients 10% discount 10% discount 10% discount 10% discount Other Products and Services Quarterly Audit and Tax Newsletter Discounts on other products and services Discounts on Quorum courses for you and your clients * All staff involved in chargeable work should be included and not just those who will be attending courses. Any staff working 20 hours or less per week should be included as a half. Partners / principals / directors are treated as full time regardless of the number of hours worked. ** 25% discount vouchers for places on our specialist courses, conferences and online specialist courses. The number of vouchers will be equal to the number of partners and seniors. *** There will be a 50 charge where lunch is included. **** The definition of a Sole Practitioner is a Partner with no staff members

7 How to Book The Small Print New UK GAAP Transition Library NEW The pullout Booking Form can be found in the middle of the brochure. After processing your course booking we will send you an to confirm the places we have reserved on your behalf. To help you and your entire team get ready to implement New UK GAAP we have developed a suite of 30 easy reference FRS 102 elearning modules. from January 2015 Try it today for FREE Book online at If you have not received confirmation within 10 days of making your booking please call us to make sure your booking has been received. Where appropriate an invoice will be sent covering the course fee. Our payment terms are 30 days. Joining instructions will be sent by to your enrolment or main contact 10 days before the date of the course. These will include venue directions and should be forwarded on to those attending the course. In depth comparisons Send your requests to enrolments@merciagroup.co.uk Phone Places are limited on all courses. Places are allocated on a strict first come, first served basis. If you wish to transfer and attend an alternative venue, 7 working days notice must be given in writing. When shorter notice is given, Mercia reserves the right to charge a 25 administrative fee or refuse the request. Refunds will be subject to a 20% administrative charge. Where notice of cancellation is received less than 14 days prior to the course on which you have booked a place, no refund will be made. Background Practical examples Test me Call a member of our enrolments team on Tea, coffee and biscuits are provided during morning and afternoon breaks of all CPD courses The course fee does not include lunch, except where shown or indicated on the joining instructions. Post Complete the pullout booking form and return by post to Mercia Group Ltd Best House Grange Business Park Enderby Road Whetstone LE8 6EP Course documentation can only be provided to those who book to attend the course concerned. Where the course is presented by a Mercia member of staff, copies of the course notes can be purchased. We reserve the right to cancel, or make changes to, any course shown without prior notice. In the event of Mercia cancelling or postponing a course or workshop, our liability will be limited to a full refund of the course fee. Mercia cannot be held responsible for any personal belongings left at any course venue. All prices are plus VAT, where applicable. Ts & Cs for online courses If you purchase an online course you will receive a link to view it through your online library up until the date specified, after which the recording will no longer be available to view. Try me for FREE! To demonstrate just how great this library is we are giving away one of the modules FREE. Visit the web page below and experience it for yourself. Share with your team too. Unlimited access for your whole team Per module* Full library* Sole practitioner FAQs * 50% Discount for members, FREE for membershipplus 12 The content of recorded online courses is the content as at the time of recording and neither Mercia nor its presenters are liable for any errors or omissions in that content. Mercia reserves its copyright in the online courses and all materials and recordings associated with them, and no licence is hereby granted for you or others in your organisation to copy or distribute, whether as a commercial activity or otherwise any recording of it, or the materials associated with it, including all links to such recordings and materials that may be sent to you. Viewable on all devices 2 4 partners partners 100 1, partners 200 2, partners 300 3, or more POA Visit: today.

8 CPD course outlines CPD course outlines Audit and Assurance Update Speaker: Andrew Güntert, Mercia Group Ltd We are now into the fifth year of conducting audits under the clarified ISA regime. It is therefore imperative that audit files demonstrate an understanding of, and compliance with, the requirements of the clarified ISAs. This course will look at the most recent changes affecting auditing in the UK and their practical implications for the planning and execution of audits. The course is aimed at partners, managers and senior staff involved in audit. Feedback from the main Regulators (QAD/ ACCA/AQR) and the FRC annual report Ongoing preparations for FRS 102 Audit implications Update on assurance review engagements Continuing problem areas a reminder (including scepticism, estimates and fraud) A summary of the auditing standards, practice notes, technical releases and other audit pronouncements issued since the previous audit and assurance update course Latest guidance on owner managed business audits Recent and likely future developments affecting auditing in the UK (including the Sharman proposals and audit report proposals) (Audit related: 3) Employment Taxes: Current Issues Speaker: Pat Nown, Mercia Group Ltd To review the current practice and procedures relating to the taxation of employees and the national insurance implications, with particular focus on recent and impending developments, and potential problem areas. Topical issues and changes ahead on RTI Other PAYE CIS Share schemes A review of NIC topical issues and changes Auto enrolment preparation, process, and frequently asked questions Salary sacrifice Recent tax cases and other points of interest on employment tax matters The provision of key benefits a review of changes and problem areas to include cars and vans Deductible expenses including travel IR35 and status matters P11d completion practical issues and problems A review of other compliance related issues Family Tax Planning Speaker: Amanda Fisher, AJF Taxation 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 proactive approach when dealing with clients, in looking at their current and potential exposure to tax, and shows ways in which you can assist your 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 antiavoidance 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 Accountancy Update and Current Issues Speaker: Phil Frost, Mercia Group Ltd 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 entities Other current developments and issues in UK GAAP, including the options available for accounting and reporting by incorporated microentities, 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 AntiMoney Laundering 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 (Audit related: 3) Interaction Between Tax and Accounts Under the New UK GAAP Speaker: Bill Telford, Telford Financial Training 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 Spring Tax Update Speaker: Norman Allison, Mercia Group Ltd The course will update participants on the latest developments in direct taxes, particularly those that give rise to planning opportunities, and the pitfalls that they and their clients need to avoid. Full coverage will be made of all relevant changes to legislation and HMRC guidance and practice, as well as the most recent case law decisions. The emphasis will fall heavily on the practical ways in which accountants can help their clients to exploit the opportunities and avoid the pitfalls. Personal Tax Employee Tax National Insurance Business Income Tax Corporation Tax Capital Gains Tax Inheritance Tax Accounting for tax changes in treatment and disclosure of current and deferred tax (Audit related: 3) 17 Feb 2 Mar 16 Feb 4 Mar 4 Mar 11 Mar 19 Feb 25 Feb 9 Mar 24 Feb 26 Feb 9 Mar 24 Feb 12 Mar 12 Mar 23 Feb 4 Mar 17 Mar 24 Mar 10 Mar 17 Mar 13 Apr 16 Mar 16 Apr 16 Apr 14 Apr 18 Mar 23 Mar 23 Apr 21 Apr 25 Mar (am & pm) 23 Apr 24 Mar 29 Apr 27 Apr 23 Mar 28 Apr 16 Apr 13 Apr 26 Mar 6 May 10 Jun 20 May 7 May 14 May 12 May 21 May 2 Jun 14 May 1 Jun 8 Jun 18 May 4 Jun 17 Jun 16 Jun 3 Jun Timings vary according to the venue. See page 5 for details. Timings vary according to the venue. See page 5 for details

9 CPD course outlines Business Structures Tax Issues Speaker: Martyn Ingles, Ingles Tax & Training Ltd Finance Act 2015 Speaker: Tim Palmer, Palmer Training Ltd FRS 102 Are You Ready? Speaker: Jeremy Williams, Mercia Group Ltd Membership Application Form Please photocopy this form if there is not enough space. Firm Address Staff Names Partners/Principals/ Directors Please include all staff who are involved in chargeable work. Those working on a part time basis (less than 20 hours per week) should be included as 0.5 (not applicable to Partners/Principals/Directors). Tel No The best structure for startup businesses is not necessarily appropriate as the business grows and it will often be necessary to review and possibly revise the structure in the future. The business structure chosen will also have an impact on the tax treatment of the eventual sale or exit from the business. You should gain an understanding of the most appropriate tax structure at various times in the life cycle of a business and the need for a periodic review of the most appropriate structure. The course will consider in particular the antiavoidance measures targeting partnerships and LLPs with nonindividual members that were introduced in Finance Act The course will include: This course will cover all of the major clauses in the Finance Act and will concentrate on the practical implications for accountants and their clients. Personal Tax Business and corporate tax changes Employee Tax Capital taxes changes VAT and SDLT Other legislative changes 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 microentities Main Contact Main Enrolment Contact Enrolment Membership Options please select CPD Membership Membership MembershipPLUS Managers/ Senior Staff (Those for whom CPD courses are relevant) Trainees (Those for whom Practical Training Workshops are relevant) Tax advantages of limited companies Tax treatment of partnerships and LLPs Incorporation of the partnership comparison of company with LLP Hybrid structures involving corporate members and service companies Antiavoidance targeting the use of corporate partners by partnerships and LLP The extension of the loans to participators rules to LLPs Tax consequences of forming a group or joint venture In particular the course will cover: FRS 100 Application of Financial Reporting Requirements an overview what entities are required to or can choose to do An overview of FRS 101 Reduced Disclosure Framework (for those adopting IFRS) FRS 102 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 Fees CPD Membership Per firm fee 150 No. of Partners/Managers/Senior staff x 405 Membership Per firm fee 150 No. of Partners/Managers/Senior staff x 405 No. of Trainees/Junior staff x 290 Other Junior Staff (Those for whom Practical Training Workshops are relevant) Total No. of Staff Tax implications of demerging the business Selling the business tax implications of different structures Leases Financial Instruments Other changes in treatment and disclosures Case studies illustrating the transition process of first time adoption MembershipPLUS Per firm fee 350 No. of Partners/Managers/Senior staff x 610 No. of Trainees/Junior staff x 290 Paying By Credit Card: Visa, Mastercard or Delta Accepted Cardholder No Security Code (Audit related: 3) Card Expiry Date plus 20% TOTAL Cardholder Name & Initials Cardholder Address (Inc. Postcode) 16 Jun 24 Jun 17 Jun 30 Jun 23 Jun 18 Jun 29 Jun 1 Jun 8 Jun 25 Jun 8 Sep 23 Sep (am & pm) 17 Sep 30 Sep 24 Sep 22 Sep 7 Sep 9 Sep 21 Sep 10 Sep 17 Sep 5 Oct 8 Sep 12 Oct 14 Oct 8 Oct 30 Sep 7 Oct 9 Sep 29 Sep The fee will be invoiced in advance but can be paid in 12 monthly instalments. A Direct Debit Mandate will be sent to you on receipt of your application. Please note that credit card payments must be made in full. Please return with completed course booking form to: Mercia Group Limited, Best House, Grange Business Park, Enderby Road, Whetstone,, LE8 6EP Mercia Group Ltd is a company registered in England and Wales with company number Registered office: 614 Underwood Street, London N1 7JQ Timings vary according to the venue. See page 5 for details. 16

10 CPD Course Booking Form Practical Training Workshops Booking Form Please photocopy this form if there is not enough space. 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 Course Title Date Venue Delegate Names Cost Personal Details (Required for all bookings, including members, unless details given on the membership application form) Firm Address Payment Details Total 55 if 10 or more places booked Total 60 if 6 9 places booked Total 100 if 1 5 places booked Personal Details (Required for all bookings, including members, unless details given opposite) Firm Address Payment Details There is no need to complete the following details if applying for membership or membershipplus. Sub total plus 20% plus 20% TOTAL (Cheque enclosed payable to Mercia Group Ltd) Tel No Fax No Contact Please return by post or fax to the address below TOTAL (Cheque enclosed payable to Mercia Group Ltd) Paying By Credit Card: Visa, Mastercard or Delta Accepted Cardholder No Security Code Card Expiry Date Cardholder Name & Initials Cardholder Address (Inc. Postcode) Mercia Group Ltd, Best House, Grange Business Park, Enderby Road, Whetstone,, LE8 6EP t f enquiries@merciagroup.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, Mercia reserve the right to charge a 25 plus VAT administrative fee or refuse the request. Mercia Group Ltd is a company registered in England and Wales with company number Registered office: 614 Underwood Street, London N1 7JQ Tel No Fax No Contact Please return by post or fax to the address below Paying By Credit Card: Visa, Mastercard or Delta Accepted Cardholder No Security Code Card Expiry Date Cardholder Name & Initials Cardholder Address (Inc. Postcode) Mercia Group Ltd, Best House, Grange Business Park, Enderby Road, Whetstone,, LE8 6EP t f enquiries@merciagroup.co.uk If you have any queries or would like to discuss your training needs please contact Kay Sanders on or kay.sanders@merciagroup.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, Mercia reserve the right to charge a 25 plus VAT administrative fee or refuse the request. Mercia Group Ltd is a company registered in England and Wales with company number Registered office: 614 Underwood Street, London N1 7JQ

11 Membership Application and Course Booking Form CPD course outlines Please photocopy this form if there is not enough space. Firm Address Membership Options please select CPD Membership Membership MembershipPLUS Fees CPD Membership Per firm fee 250 No. of Partners/Managers/Senior staff x 175 Sole Practitioner x 355 Membership Tel No Main Contact Main To purchase individual courses Course Title Cost VAT Update and Problem Areas Speaker: Neil Owen, VAT Advisory Services Ltd VAT is a tax where it is all too easy to get things wrong. Working as it does according to its own rules quite different to those applying to other taxes it is an area where an experienced navigator can be especially helpful in demonstrating how to negotiate the minefield. With this in mind, Neil s aim in this session is to guide delegates through a series of topics of current interest where a correct understanding of the position can make the difference between avoiding the pitfalls and falling into them, or where opportunities exist for the wellinformed. The course content will be taken from the following: Any significant legal developments Key VAT cases in the courts and tribunals Topical Tax Issues Speaker: Mark Morton, Mercia Group Ltd 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. Detecting Fraud and Advising on Preventing Fraud Speaker: Andrew Güntert, Mercia Group Ltd Did the recession fuel a rise in business fraud? Or is it that, when businesses are forced to slim down, more fraudulent activity is exposed? This course has been designed to reflect the increased attention being given to fraud, and also to reflect the changing role of the practitioner given the further increase in audit exemption limits. Although practitioners are generally aware of their role and responsibility in preventing and detecting fraud, their clients and the general public are not. Obviously changes in the money laundering rules and regulations have also increased the importance of this area and highlighted the dangers of getting it wrong. In addition a number of clients, whether or not taking advantage of audit exemption, are asking their accountant or auditor to become more involved in fraud prevention and detection. The course will assess where and how frauds take place and the ways in which practitioners can advise clients on preventing and detecting fraud. Per firm fee 250 No. of Partners/Managers/Senior staff x 175 No. of Trainees/Junior staff x 175 Changes in HMRC practice Update on international services Selected land and property issues Further developments in the penalty regime What is fraud? The work and publications of the Fraud Advisory Panel MembershipPLUS Per firm fee 450 No. of Partners/Managers/Senior staff x 360 No. of Trainees/Junior staff x 175 A selection of topical areas of interest Indicators of fraud and fraudsters and the possible impact of the present economic crisis The requirements of ISA 240 (Fraud), ISA 250 (Laws and Regulations), and the deficiencies detected by QAD, and the impact of the Money Laundering Regulations/POCA Sole Practitioner x 730 Payment Details Assessing the risk of fraud and examples of common frauds Reacting to fraud Sub total plus 20% Sub total plus 20% Advising clients as to their vulnerability for fraud and carrying out fraud surveys (Audit related: 3) TOTAL TOTAL (Cheque enclosed payable to Mercia Group Ltd) The fee will be invoiced in advance but can be paid in 12 monthly instalments. A Direct Debit Mandate will be sent to you on receipt of your application. Please note that credit card payments must be made in full. Paying By Credit Card: Visa, Mastercard or Delta Accepted Cardholder No Security Code Card Expiry Date Cardholder Name & Initials Cardholder Address (Inc. Postcode) Please return to: Mercia Group Limited, Best House, Grange Business Park, Enderby Road, Whetstone,, LE8 6EP Mercia Group Ltd is a company registered in England and Wales with company number Registered office: 614 Underwood Street, London N1 7JQ 22 Oct 10 Nov 27 Oct 18 Nov 18 Nov 1 Dec 22 Oct 7 Dec 11 Nov 24 Nov 18 Nov 30 Nov (am & pm) 3 Nov 24 Nov 3 Nov 11 Nov 23 Nov 9 Nov 25 Nov 10 Nov 8 Dec 9 Dec 2 Dec 10 Dec 24 Nov 7 Dec Timings vary according to the venue. See page 5 for details. 17

12 Practical Training Workshops Practical Training Workshops Bookkeeping: The Principles 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 doubleentry 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 Taccounts Record cash and credit transactions Extract a trial balance Preparation of a profit and loss account and balance sheet Bookkeeping: The Next Stage 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 periodend 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. Preparing and Finalising Accounts 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. 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 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 payingin 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. As well as exposure to manual bookkeeping, participants will also be shown how daybooks appear when accounts preparation packages such as Sage are used. 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. CPD HOURS: 12 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 periodend 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 Option the following online workshop may be of interest: Bookkeeping: The Principles Option the following online workshop may be of interest: Bookkeeping: The Next Stage 9 Feb 7 Sep 14 Sep 21 Sep 10 Feb 8 Sep 15 Sep 22 Sep 2 Mar 19 Nov 2 Mar Feb 9 10 Sep Sep Sep

13 Practical Training Workshops Practical Training Workshops Practical Accounting Problems 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 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. How to Audit: The Next Stage 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. 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. 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 Participants will have reviewed the audit evidence available for bank and cash and made effective use of it to prove the audit objectives. 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). How to Audit Debtors Participants will understand the various methods available to test debtors and the suitability of each in differing circumstances. 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, crossreferencing of whole section and completion of Audit Programme. How to Audit Creditors Participants will understand the objectives which need to be proved when testing creditors and the ways to gather sufficient evidence. 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 cutoff, search for unrecorded liabilities, accruals and other creditors. Leases and hire purchase. Explanation of the treatment under FRSSE via an example. How to Audit Fixed Assets Participants will gain an understanding of the audit objectives to be proved and the evidence available for fixed asset testing. 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. How to Audit Stock Participants will cover the key issues concerning stock and how to effectively gather evidence to gain assurance on those areas. 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. Stocktake attendance. Participants have the completed documentation for WJK Ltd on file and the procedure is discussed. Participants will be given the results of a stocktake 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. Option the following online workshop(s) may be of interest: Company Size Issues Fraud and the Accountant Related Parties Option the following online workshop may be of interest: How to Audit: An Introduction Option the following online workshop(s) may be of interest: Understanding Analytical Procedures Fraud and the Accountant CPD HOURS: Apr 26 Jan 21 May Jan Jun 3 5 Mar 11 May 19 Oct 10 Jun 3 Mar 20 Nov 18 Nov Please note: At all venues, this course starts in the afternoon on the first day

14 Practical Training Workshops Practical Training Workshops Practical Auditing Problems 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 intragroup issues) Directors and related party transactions Provisions, share capital and reserves Going concern and subsequent events The Audit and Accountancy Update / Refresher The course will be essential for those who need to keep their technical knowledge up to date (semisenior 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 microentities 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. Introduction to VAT 62 plus VAT per place This course is suitable for those participants who have little or no experience in this area. As a guideline it is suitable for people who have up to 12 months experience in the profession. Participants will be expected to be familiar with basic bookkeeping entries. To familiarise participants with the basic scope of VAT and the bookkeeping entries necessary to record the VAT element of business transactions. The course will include: Scope of VAT Accounting for VAT The VAT return Case study completion of a VAT return Introduction to Taxation of Individuals 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. 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 Taxation of Businesses 1 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. 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 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 Option the following online workshop(s) may be of interest: Auditing Accounting Estimates Related Parties Option the following online workshop may be of interest: Introduction to VAT Option the following online workshop may be of interest: Calculating Personal Tax Option the following online workshop(s) may be of interest: Calculating Trade Profits Addbacks Capital Allowances The Basics Option the following online workshop may be of interest: Employment Benefits 28 Apr 12 May 20 Oct 23 Mar 26 Mar 16 Mar 13 Feb 11 Sep 18 Sep 25 Sep 11 Nov 16 Feb 19 Feb 12 Nov 17 Feb 20 Feb 19 Mar 28 Sep 3 Nov 23 Mar

15 Practical Training Workshops Practical Training Workshops VAT Issues for Accounts Staff 62 plus VAT per place This course is suitable for those participants who have a basic understanding of VAT. As a guide it will normally be suitable for those participants who have been in practice for between 24 and 36 months. It is not suitable for partners or managers with extensive experience in VAT matters. The aim of the course is to ensure that participants can deal confidently with day to day VAT issues. The course highlights some of the key areas people get wrong when completing or reviewing their clients VAT records. Review of day to day issues, such as credit notes, bad debts, part exchanges, entertaining costs, vehicles and related expenses, etc Review alternative VAT schemes, such as flat rate and cash accounting Case studies and quizzes may be used to illustrate key areas 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. 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. 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 General Tax Update for Accounts Staff Audit and accounts staff who have a good working knowledge of the main taxes and who have already attended other practical training workshops and wish to be kept up to date with the recent legislative changes. This course is NOT intended for anyone who has attended the 2015 CPD Finance Act session. By the end of the course staff will have been given an overview of recent changes in legislation in particular those areas relevant to accounts staff. The course will review developments under the following headings: Business and corporate tax Personal tax Employment issues Capital taxes Administration and other taxes Case study questions will be included throughout the course to illustrate current topical issues Participants will be expected to have a basic understanding of the main tax rules. Professional Skills: Making the Right Start with Colleagues and Clients 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. 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 roleplays. Professional Skills: Managing Yourself 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 semisenior 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 roleplays. Option the following online workshop may be of interest: VAT Issues for Accounts Staff Option the following online workshop(s) may be of interest: Capital Allowances The Basics Capital Allowances The Next Stage Option the following online workshop may be of interest: Calculating Corporation Tax 19 Mar 28 Sep 3 Nov 23 Mar 20 Mar 29 Sep 4 Nov 24 Mar 20 Mar 29 Sep 4 Nov 24 Mar 16 Sep 21 Sep 15 Sep 13 Feb 11 Sep 18 Sep 25 Sep 11 May 24 Apr 5 Nov

16 Practical Training Workshops Practical Training Workshops Professional Skills: Managing Others 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 rolemodel 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 roleplays. Sage 50: Core Ledgers and Reconciliation Procedures 154 plus VAT per place 30 for members Participants should be familiar with doubleentry principles, although no prior knowledge of an accounts package is necessary. The course will give attendees a good understanding of the core ledgers, including record processing, regular procedures such as bank reconciliations, VAT reconciliations and posting and processing options. Key features of Sage 50 Company setup and key settings Nominal ledger records and Chart of Account Customer/Supplier records and opening balances Posting routines and allocation procedures Bank and VAT reconciliations Recurring entries and other journals Corrections and adjustments Fixed assets register and depreciation Month and Yearend routines Numbers limited to 12 participants Excel 2010: Short Cuts, Formulae and Presentation 154 plus VAT per place 30 for members All staff who need to improve Excel productivity and expand their Excel knowledge. It will also be of benefit to users who are selftaught 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 Sage 50: Report Designer Module 82 plus VAT per place 20 for members All staff who need to be able to edit and create reports and layouts. This handson 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 Numbers limited to 12 participants Sage 50: Data Extraction Using Excel 82 plus VAT per place 20 for members 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 MSQuery Numbers limited to 12 participants Numbers limited to 12 participants 2 Jun 9 Mar 19 Feb 14 May 14 May 18 May 6 Nov 9 Jun 5 Nov 17 Nov 6 Nov 10 Feb 6 Nov 10 Feb

17 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. Andrew Güntert MSc FCA Andrew specialises in auditing, financial reporting and associated areas and has been delivering CPD lectures for some years. He was with ATC before joining Mercia. He has a strong interest in technical issues, writing regularly for the specialist press and is an active member of the ICAEW s Audit and Assurance Faculty serving on several committees including the Technical and Practical Auditing Committee. 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. Neil Owen BA FTII FBIAC AIIT Neil Owen is an independent consultant, speaker and occasional writer. He has specialised exclusively in VAT since 1984, when he joined HM Customs & Excise as a VAT officer. He entered professional practice in 1990, working for regional accountancy firms in the Thames Valley and Solent areas, before establishing his own VAT consultancy practice in 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. 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 90s. Jeremy Williams ACA Jeremy joined Mercia in 2000 as an audit and accounts lecturer, having qualified with KPMG in. As well as lecturing on a wide variety of audit and accounting topics, Jeremy is responsible for FCArelated products as well as providing technical support and developing our online PTW courses. three hour CPD Courses: New Format Watch in any browser and on all devices! Learn in bite size chunks... Each course has defined chapters to help navigate around the topic. You take control... Change the view (ratio of slides to video) to suit you. View slides and 1 video equally Focus on 2 the video Martyn Ingles FCA CTA Martyn qualified as a Chartered Accountant in 1982 and trained in taxation with an international firm. He has been a partner in a mediumsized firm of accountants and now runs his own tax consultancy. In addition to being a highlyexperienced presenter, Martyn has written many articles for tax publications. Mark Morton BA CTA ATT Mark joined HMRC in 1989 and undertook their full training exams. In 1996 he was made Deputy District Inspector for the 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. Focus on 3 the slides Watch in 4 full screen 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. Comprehensive notes and copies of slides provided... Whichever format you choose. Listen on the move... All courses also include an MP3 version to listen to when on the move. See page 8 for further details 28

18 Technical Manuals and Support Whether you need an audit or compliance manual, a file review or you want practical advice from our experienced team, we are here to help. Marketing Support We provide a range of timesaving, costeffective solutions to market your practice, whatever your internal resource and expertise. Manuals for client work Audit and Specialist Manuals We can save you hours of research and keep you uptodate with relevant rules and regulations: Academies Assurance Audit Exemption Charities Clubs Friendly & Industrial & Provident Societies FCA Designated Investment Firms FCA Mortgage and General Insurance Intermediaries Limited Liability Partnerships (LLP) Pension Schemes Property Professionals Registered Social Housing Providers Solicitors Accounts Rules Compliance manuals Content includes engagement letters, example reports, proforma accounts, practical checklists and detailed work programmes. Specialist Assignment Manuals from 200 plus VAT per manual. Annual Updates available. Mercia Audit Manual from 250 plus VAT per manual. visit Paperless options also available Compliance Manuals All the help you need to ensure your firm is getting it right on compliance matters: Practice Assurance 250 plus VAT Annual update fee Money Laundering 250 plus VAT Annual update fee DPB Compliance Manual 128 plus VAT Annual update fee 65. visit manuals Audit File Reviews Our reviews can be done either at your offices or you can send the files to us. Our on site reviewers provide a detailed debrief of our findings and will also outline our recommendations. Prices from 295 plus VAT visit filereviews Any questions File reviews If you would like to discuss any of our audit and accountancy or compliance technical manuals in more detail or have ideas about other ways in which we can help, please contact Belinda Auchimowicz at belinda. auchimowicz@merciagroup.co.uk or call her on Websites Responsive, cutting edge websites for accountants, viewable across all modern devices. We specialise in designing and building websites for accountancy firms. Our solution combines modern designs, firstclass content and cuttingedge technology with excellent value for money. visit TaxApps A personalised TaxApp for your practice is an excellent tool to: Differentiate your practice from your competition Put your branding on your clients phones Communicate with your clients in today s mobile environment Our TaxApp LITE and TaxApp PLUS options prices from 750 visit Any questions For just 99 plus VAT per month, and no set up fee, we can work with you to deliver an enviable mobile responsive website for your practice. Client Communications Client Newsletters It s important to keep in touch with your clients on a regular basis. To help you, we produce a quarterly client newsletter, detailed briefings, and a monthly business newswire. Printed and digital formats available. Client Letters Client letters are produced in response to what is happening in the business world. Once purchased you are entitled to unlimited usage and make ideal content for your website. Client Factsheets Relevant & useful information with uptodate content there are over 80 titles in areas such as general business, tax and pensions. visit marketing Budget and Tax Rates Products Budget summaries and tax rates that are concise and easy to understand, written with your clients in mind by our inhouse team of renowned tax lecturers and technical consultants. Our product range includes: 16 page A4 and A5 printed summaries Tax Rates cards in choice of three sizes PDF and HTML summaries visit budget If you are not sure which products would best suit your objectives, have any queries or special requirements please our Marketing Support Team at marketing.support@merciagroup.co.uk or call them on

19 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: Mercia Group Ltd, Best House, Grange Business Park, Enderby Road, Whetstone, LE8 6EP t f enquiries@merciagroup.co.uk Mercia Group Ltd is a company registered in England and Wales with company number Registered Office: 614 Underwood Street London N1 7JQ