Key Learning Objectives: 

✨ What to expect in the new Charities Amendment Act 2024 - recently enacted 

✨ Key interactions between Charities Act and Accounting and Reporting Regulations (yet to be released) 

✨ Key Changes coming down the line with the new Charities SORP and New FRS102

Facilitator:

Aisling Fitzgerald 

Aisling is an expert on both the Education and Charity SORPs and she sits on a Committee co-ordinated by the Institute of Chartered Accountants to consider the Irish Company law and Charity Law implications for the new Charity SORP, which is currently being worked on by the UK SORP making Committee.

Aisling has worked in PwC for over 25 years, and she leads the PwC Not-for-Profit assurance practice. Aisling spends c. 80% of her time working with Not-for-Profit and public sector clients, covering a range of organisations including educational establishments, HSE and other publicly funded healthcare organisations and hospitals as well as various housing agencies, religious congregations including schools and various other charitable organisations which derive most of their income from a combination of public sector funding and fundraising. 

Aislings clients include: Royal College of Surgeons in Ireland; UCD Foundation, Barretstown, St John of God Community Services, the Coombe Hospital, the Royal Victoria Eye and Ear Hospital, Breast Cancer Ireland, Sisters of Mercy, Religious Sisters of Charity, Presentation Order. Aisling has also previously worked with public sector organisations such sa Coras Iompair Eireann, Dublin Bus and Irish Rail. Working with the Charity Regulator - Aisling led a project with the Charities Regulatory Authority on the development of the draft Accounting and Reporting Regulations for Charities. 

Her knowledge of these regulations means she is very well placed to advise you on their implications for your organisation when they become law. It is expected that these Regulations will be issued alongside the updates to the Charities Act in the anticipated Charities Act 2024.