Small Company Regimes - FRS 105 and FRS 102 Section 1A (Mar 26)
Category: Financial Reporting | Duration: 1hr | Tag: VODFRCOUK26D1S2 | Type: Video | Course Level: Need to Know | Speaker: Lindsay Webber | Date: 03/03/2026 12:10
Course Details
This course explores the simplified reporting options available to small and micro-entities, helping you choose the right framework and apply it correctly. Learn the technical requirements for transitioning between frameworks as your clients grow, shrink, or restructure - and avoid the traps that can invalidate comparative information. Finally, we tackle deferred tax under simplified regimes, an area where confusion often reigns. Get clear, practical guidance on when you can simplify and when you can't.
In this course Lindsay Webber covers the following topics:
- Choosing the right framework
- FRS 105 practical application
- S1A Small-companies regime
- Transitioning between frameworks
- Deferred tax considerations
CPD Course Speaker
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.
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.