About this course
A CPD programme on the financial reporting changes and year-end issues that matter for 31 December 2026 financial statements in the UK and Ireland. It is written for CFOs, finance directors, financial controllers, group reporting teams and auditors, by a Big Four senior audit manager and lecturer (FCCA, ACA, CIA). The course follows six 75-minute webinars. Webinar 1 covers the IFRS changes effective in 2026, including the IFRS 9 and IFRS 7 amendments on settlement-date derecognition, electronic payments and ESG-linked loans, and contracts for nature-dependent electricity. Webinar 2 makes 2026 the dress rehearsal for IFRS 18 and covers IFRS 19 and the IASB pipeline. Webinars 3 and 4 cover the FRS 102 Periodic Review 2024: leases on the balance sheet, the five-step revenue model, transition, tax, covenants and company size, with FRS 105 and FRS 101. Webinar 5 covers hyperinflation and foreign currency under IAS 29 and IAS 21, with detailed worked examples for Türkiye and Argentina. Webinar 6 sets out what the FRC, IAASA, ESMA and the FCA expect, the governance and legal changes landing in 2026 annual reports, including Provision 29, and the main year-end hotspots. Each webinar has learning objectives, worked examples, illustrative journals and disclosures, real company examples, an auditor's lens segment, an ethics segment and a 10-question knowledge check with a pass mark of 70%. There are 8 case studies on listed, large private, UK, Irish and multinational groups. Reference sections cover 25 year-end reporting hotspots, implementation checklists, an auditor focus checklist and a CFO action plan, and the year-end toolkit can be downloaded as a PDF. The programme provides 7.5 hours of learning, including 1.0 hour of ethics and 1.0 hour of audit-related content, and is designed so that members of ACCA, Chartered Accountants Ireland, ICAEW, ICAS and other bodies can record it as verifiable or structured CPD where it is relevant to their role. Start with Before You Start, which explains how to record the hours. Content is current at 4 October 2026.