Course Details

FRS 102 will be changing this year. The changes are still in draft, but it’s important to be aware of these and what they mean for your clients. We will be looking at the changes, at the things you can be doing in 2024 to get yourselves and your clients prepared. We will also look at some practical examples of the changes. 


In this session we focus on the sections that are changing under the FRED 82:

  • Section 1A Small Entities
  • Section 2 Concepts and pervasive principles
  • Section 20 Leases
  • Section 23 Revenue
  • Changes to FRS 105


Course level: Intermediate

CPD Course Speaker

OmniPro Practice Support

Elaine Jackson

Today we are joined by Elaine Jackson, Director of Audit and Compliance at Michael Power Accountants, specialising in Audit, Debt Review/Restructuring and Compliance. Michael Power Accountants provide Audit, Accountancy, Tax and Financial Advisory Services to businesses across Munster, operating from our offices in Tipperary Town and Clonmel. Many of you will already know Elaine. Elaine has previously worked with OmniPro as Head of the Accountants Resource Centre and was also a member of OmniPro’s Practice Support team

OmniPro Strategic Solutions

Lindsay Webber

As a head of Strategic Solutions at OmniPro, Lindsay’s focus is on helping practices achieve on-going best practice compliance, providing in-house training and technical assistance in audit and financial reporting.

Lindsay is a member of the South African Institute of Chartered Accountants and Chartered Accountants Ireland. She trained with KPMG in Johannesburg and specialised in external audit of financial services companies. She then spent six years lecturing audit and financial reporting to under-grad and post-grad students at Rhodes University in South Africa before moving to Ireland and returning to practice in a small, and then a medium sized firm where she was an audit manager. She is passionate about combining her academic and practice backgrounds to provide technical information in a useful and practical way.

Outside of her accounting qualifications Lindsay holds a PGDiploma in Higher Education from Rhodes University, an MBA from Trinity College Dublin and a Diploma in Forensic Accounting from Chartered Accountants Ireland.