FRS 105 Amendments for Micro-Entities - Practical Guidance for 2026

Introduction

Designed for accountants, auditors, and finance professionals involved in the preparation and audit of accounts for UK SMEs under UK GAAP, this webinar will focus on the practical application of FRS 105, helping you make the most of the exemptions and simplifications it offers compared with FRS 102.

What You Will Learn

This webinar will cover the following:

• Eligibility for FRS 105
• Qualifying criteria for micro-entities, including updates from the 2025 Companies Act amendments
• Key Reporting Requirements
• Overview of primary statements, required notes, and the information to be filed with Companies House under current rules
• Simplifications and Exemptions
• Differences compared with FRS 102 and FRS 102(1A), including updates introduced in 2024
• Enhanced Management Reporting
• Guidance on additional information that can be provided to clients under FRS 105
• Transitioning from FRS 102 to FRS 105
• Step-by-step guidance, key considerations, and additional information required during the transition

This pre-recorded webinar will be available to view from Monday 30th March 2026

Alternatively, you can gain access to this webinar and 2,300+ others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.