Free on line credit union courses
ACCA has hosted a number of on-line lectures and discussions on the topic of credit unions. The sessions were recorded and are available to watch at the links below:
Discussion about investment products and whether they are realised or not per the regulators guidance and the requirement for impairment reviews on credit union property.
Presentation on common audit issues and the credit union auditor reporting requirements
Miscellaneous queries from accountants and a session on auditing bad debt reserves and discussion on the correspondence from the Regulator to certain credit unions asking them for additional clarification in respect of the bad debt reserve.
Miscellaneous queries from accountants and a session from BDO on some of the difficulties in respect of investment products and their accounting.
Regulatory requirements and reporting requirements.
Impairment of buildings and bad debts review