Module 1 Introduction & Requirements of Preparation
Unit 1 Introduction
Unit 2 Requirements for Preparation of Financial Statements
Module 2 Companies Act Entity Financial Statements
Unit 1 Introduction – Entity Financial Statements
Unit 2 Basis of Preparation
Unit 3 Notes to the Financial Statements
Unit 4 Disclosure of Particulars of Staff
Unit 5 Details of Authorised Share Capital, Allotted Share Capital and Movements
Unit 6 Disclosure of Remuneration for Audit, Audit-Related and Non-Audit work
Unit 7 Corresponding Amounts
Unit 8 Summary of Changes
Module 3 Exclusions, Exemptions and Special Arrangements
Unit 1 Exclusions, Exemptions and Special Arrangements with regard to public disclosure of financial information.
Unit 2 Companies that cannot be classified as small or medium
Unit 3 Small and medium companies
Unit 4 Disclosure and other exemptions for small and medium companies
Module 4 Abridged Financial Statements
Unit 1 Abridged Statements – Summary of Changes
Unit 2 Small Companies
Unit 3 Medium Company
Unit 4 Directors’ Statement
Unit 5 Special auditors report for abridged financial statements
Module 5 Revision of statements, Financial Year End & Approval and Signing of Statutory Statements
Unit 1 Revision of Financial Statements
Unit 2 Financial Year End
Unit 3 Approval and Signing of Statutory Financial Statements by Board of Directors
Unit 4 End of Course Quiz
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