Bercan Begley FCA
@bercanbegley.bsky.social
Fellow Chartered Accountant (FCA). Advocate for smarter governance and resilient organisation. Sharing insights on digital leadership, accountancy and risk management.
Under IPSAS31, capitalising software dev means knowing your phase gates: Research → Development → Deployment. Research is expense territory. Development (with feasibility + clear objectives) can be capitalised. Track it. Document it. No vibes-based accounting. #IPSAS #GovTech #PublicSectorAccounting
November 7, 2025 at 7:51 PM
Under IPSAS31, capitalising software dev means knowing your phase gates: Research → Development → Deployment. Research is expense territory. Development (with feasibility + clear objectives) can be capitalised. Track it. Document it. No vibes-based accounting. #IPSAS #GovTech #PublicSectorAccounting
Reposted by Bercan Begley FCA
“While we give green light to the accounts and underlying transactions of all EU Joint Undertakings, we highlight significant financial risks.”
— Hans Lindblad, Member of the @euauditors.bsky.social
🔗 Read the report 👇
www.eca.europa.eu/en/publicati...
— Hans Lindblad, Member of the @euauditors.bsky.social
🔗 Read the report 👇
www.eca.europa.eu/en/publicati...
November 1, 2025 at 9:01 AM
“While we give green light to the accounts and underlying transactions of all EU Joint Undertakings, we highlight significant financial risks.”
— Hans Lindblad, Member of the @euauditors.bsky.social
🔗 Read the report 👇
www.eca.europa.eu/en/publicati...
— Hans Lindblad, Member of the @euauditors.bsky.social
🔗 Read the report 👇
www.eca.europa.eu/en/publicati...
Reposted by Bercan Begley FCA
📅 Discover our upcoming priorities and strategic direction for the years ahead. Our 2026+ Work Programme, and the Strategy for 2026-2030 will be published on 11 November at 17:00 CET.
November 5, 2025 at 9:00 AM
📅 Discover our upcoming priorities and strategic direction for the years ahead. Our 2026+ Work Programme, and the Strategy for 2026-2030 will be published on 11 November at 17:00 CET.
Reposted by Bercan Begley FCA
How External Audits Strengthen Investor Confidence? - aphelonline.com/why-external...
#ExternalAudit #Audit #Accounting #Investor #Dubai #UAE #Excellenceauditing
#ExternalAudit #Audit #Accounting #Investor #Dubai #UAE #Excellenceauditing
Why External Audits Are Essential for Building Investor Confidence?
Learn why external audits are key to investor confidence. Explore how Business Audit Services and Dubai external audit services enhance trust and transparency.
aphelonline.com
October 31, 2025 at 6:31 AM
How External Audits Strengthen Investor Confidence? - aphelonline.com/why-external...
#ExternalAudit #Audit #Accounting #Investor #Dubai #UAE #Excellenceauditing
#ExternalAudit #Audit #Accounting #Investor #Dubai #UAE #Excellenceauditing
Reposted by Bercan Begley FCA
Audit firm BDO fined £5,850,000.
Partners (now ex) faked audit evidence; in numerous
cases no, or insufficient audit evidence was obtained.
The firm had poor quality control procedures. Concerns about partner honesty and integrity received little attention.
Audit itself has become fraud.
Partners (now ex) faked audit evidence; in numerous
cases no, or insufficient audit evidence was obtained.
The firm had poor quality control procedures. Concerns about partner honesty and integrity received little attention.
Audit itself has become fraud.
FRC imposes sanctions against BDO LLP and two audit engagement partners
The Financial Reporting Council (FRC) has imposed sanctions under the Accountancy Scheme against BDO LLP (BDO) and two former audit engagement partners, Mr John Everingham and Mr Kevin Cook (together,...
www.frc.org.uk
November 7, 2025 at 11:00 AM
Audit firm BDO fined £5,850,000.
Partners (now ex) faked audit evidence; in numerous
cases no, or insufficient audit evidence was obtained.
The firm had poor quality control procedures. Concerns about partner honesty and integrity received little attention.
Audit itself has become fraud.
Partners (now ex) faked audit evidence; in numerous
cases no, or insufficient audit evidence was obtained.
The firm had poor quality control procedures. Concerns about partner honesty and integrity received little attention.
Audit itself has become fraud.
#IPSAS31 — Intangible assets are often the hidden drivers of public sector value. For public entities measuring, and recognizing intangibles like software, licenses, and internally developed systems isn’t just a compliance step, it’s a foundation for smarter digital investment and accountability.
October 26, 2025 at 8:24 PM
#IPSAS31 — Intangible assets are often the hidden drivers of public sector value. For public entities measuring, and recognizing intangibles like software, licenses, and internally developed systems isn’t just a compliance step, it’s a foundation for smarter digital investment and accountability.
As finance goes digital, auditors must evolve too. Digital transformation brings automation, analytics, and new control risks—demanding smarter assurance. #Audit #Digitalisation #Accounting
October 21, 2025 at 9:46 PM
As finance goes digital, auditors must evolve too. Digital transformation brings automation, analytics, and new control risks—demanding smarter assurance. #Audit #Digitalisation #Accounting
Digital transformation isn’t just about adopting tech—it’s about rethinking processes, controls, and risk. True digitalisation strengthens transparency, efficiency, and decision-making. #DigitalTransformation #Audit #Governance
October 21, 2025 at 9:46 PM
Digital transformation isn’t just about adopting tech—it’s about rethinking processes, controls, and risk. True digitalisation strengthens transparency, efficiency, and decision-making. #DigitalTransformation #Audit #Governance
IT audit standards provide the framework for evaluating controls over systems, data, and technology. They ensure audits are consistent, risk-based, and aligned with governance best practices. #ITAudit #ISACA #Audit #ITGovernance
October 21, 2025 at 9:42 PM
IT audit standards provide the framework for evaluating controls over systems, data, and technology. They ensure audits are consistent, risk-based, and aligned with governance best practices. #ITAudit #ISACA #Audit #ITGovernance
Internal Control over Financial Reporting (ICFR) refers to the processes that ensure financial statements are accurate, complete, and compliant. Testing and auditing ICFR helps identify weaknesses before they become misstatements. #Audit #ICFR #Accounting
October 21, 2025 at 9:41 PM
Internal Control over Financial Reporting (ICFR) refers to the processes that ensure financial statements are accurate, complete, and compliant. Testing and auditing ICFR helps identify weaknesses before they become misstatements. #Audit #ICFR #Accounting
Strong internal controls are the foundation of trusted financials and resilient operations. Treat risk assessment as a continuous part of your S/4HANA journey — not a checkbox. Strong governance drives sustainable growth. #Leadership #S4HANA #Audit
October 20, 2025 at 9:11 PM
Strong internal controls are the foundation of trusted financials and resilient operations. Treat risk assessment as a continuous part of your S/4HANA journey — not a checkbox. Strong governance drives sustainable growth. #Leadership #S4HANA #Audit
Assess how new processes and automation impact compliance, access, and reporting. Revisit roles, data governance, and control ownership. Align with frameworks like COSO or SOX to build lasting confidence in your system. #RiskManagement #Governance
October 20, 2025 at 9:11 PM
Assess how new processes and automation impact compliance, access, and reporting. Revisit roles, data governance, and control ownership. Align with frameworks like COSO or SOX to build lasting confidence in your system. #RiskManagement #Governance
Migrating to #S4HANA is more than a tech upgrade — it’s a chance to strengthen your control environment. A targeted internal controls risk assessment ensures your transformation delivers value, not vulnerabilities. #SAP #DigitalTransformation
October 20, 2025 at 9:11 PM
Migrating to #S4HANA is more than a tech upgrade — it’s a chance to strengthen your control environment. A targeted internal controls risk assessment ensures your transformation delivers value, not vulnerabilities. #SAP #DigitalTransformation
Digital transformation isn’t just about technology - it’s about structure and strategy. TOGAF provides the architectural blueprint to turn vision into scalable, sustainable change. #TOGAF #DigitalTransformation #EnterpriseArchitecture
October 19, 2025 at 1:51 PM
Digital transformation isn’t just about technology - it’s about structure and strategy. TOGAF provides the architectural blueprint to turn vision into scalable, sustainable change. #TOGAF #DigitalTransformation #EnterpriseArchitecture
Reposted by Bercan Begley FCA
New EU guidelines for greener and healthier public canteens!
Schools, hospitals and public institutions can use these practical criteria to make sure they serve sustainable, nutritious meals and reduce food waste ⤵️ #JRC
Schools, hospitals and public institutions can use these practical criteria to make sure they serve sustainable, nutritious meals and reduce food waste ⤵️ #JRC
New criteria for greener and healthier public canteen menus
The JRC has published a new report on how to achieve healthy and sustainable meals in public institutions.
joint-research-centre.ec.europa.eu
October 16, 2025 at 12:25 PM
New EU guidelines for greener and healthier public canteens!
Schools, hospitals and public institutions can use these practical criteria to make sure they serve sustainable, nutritious meals and reduce food waste ⤵️ #JRC
Schools, hospitals and public institutions can use these practical criteria to make sure they serve sustainable, nutritious meals and reduce food waste ⤵️ #JRC
Reposted by Bercan Begley FCA
Reposted by Bercan Begley FCA
Get to know the European Strategy for AI in Science! It plans to advance AI in science through:
- RAISE, a virtual institute to pool resources for the development of AI and its applications in science.
- Dedicated access to AI Factories & Gigafactories for researchers & startups.
& more ⬇️
- RAISE, a virtual institute to pool resources for the development of AI and its applications in science.
- Dedicated access to AI Factories & Gigafactories for researchers & startups.
& more ⬇️
October 17, 2025 at 7:08 AM
Get to know the European Strategy for AI in Science! It plans to advance AI in science through:
- RAISE, a virtual institute to pool resources for the development of AI and its applications in science.
- Dedicated access to AI Factories & Gigafactories for researchers & startups.
& more ⬇️
- RAISE, a virtual institute to pool resources for the development of AI and its applications in science.
- Dedicated access to AI Factories & Gigafactories for researchers & startups.
& more ⬇️
Reposted by Bercan Begley FCA
@princetoncitp.bsky.social is accepting applications for interested researchers to join! Applications now open for the Emerging Scholars Program, as well as the Fellows Program. Deadlines vary, check out the CITP website:
citp.princeton.edu/programs
citp.princeton.edu/programs
October 17, 2025 at 7:23 PM
@princetoncitp.bsky.social is accepting applications for interested researchers to join! Applications now open for the Emerging Scholars Program, as well as the Fellows Program. Deadlines vary, check out the CITP website:
citp.princeton.edu/programs
citp.princeton.edu/programs
As finance becomes more digital, COBIT provides the structure accountants need to manage risk, data integrity, and performance. Governance isn’t optional — it’s essential. #COBIT #DigitalFinance #DigitalTransformation
October 13, 2025 at 8:17 PM
As finance becomes more digital, COBIT provides the structure accountants need to manage risk, data integrity, and performance. Governance isn’t optional — it’s essential. #COBIT #DigitalFinance #DigitalTransformation
🧭 TOGAF: The global standard for enterprise architecture.
It helps organisations align business goals, IT strategy & transformation—building smarter, more agile enterprises. #TOGAF #EnterpriseArchitecture #DigitalTransformation
It helps organisations align business goals, IT strategy & transformation—building smarter, more agile enterprises. #TOGAF #EnterpriseArchitecture #DigitalTransformation
October 7, 2025 at 7:35 AM
🧭 TOGAF: The global standard for enterprise architecture.
It helps organisations align business goals, IT strategy & transformation—building smarter, more agile enterprises. #TOGAF #EnterpriseArchitecture #DigitalTransformation
It helps organisations align business goals, IT strategy & transformation—building smarter, more agile enterprises. #TOGAF #EnterpriseArchitecture #DigitalTransformation
GovSec & ITSRM2: A modern, risk-based methodology for managing IT security.
It helps orgs align security controls with business impact—ensuring protection, compliance, and resilience. #CyberSecurity #ITSRM2 #InfoSec
It helps orgs align security controls with business impact—ensuring protection, compliance, and resilience. #CyberSecurity #ITSRM2 #InfoSec
October 6, 2025 at 3:00 PM
GovSec & ITSRM2: A modern, risk-based methodology for managing IT security.
It helps orgs align security controls with business impact—ensuring protection, compliance, and resilience. #CyberSecurity #ITSRM2 #InfoSec
It helps orgs align security controls with business impact—ensuring protection, compliance, and resilience. #CyberSecurity #ITSRM2 #InfoSec
Reposted by Bercan Begley FCA
Started or running an EU-funded R&I project? Follow these steps:
▶️ 10 tips for project management: lnkd.in/dXMzVr8g
▶️ Sharing your findings: lnkd.in/ddnM-wVH
▶️ Informing policymakers: lnkd.in/d59TS9Rn
▶️ Communication tips: lnkd.in/d7_xFcZ2
▶️ #OpenScience principles: lnkd.in/dRbwD5uu
#SciComm 🧪
▶️ 10 tips for project management: lnkd.in/dXMzVr8g
▶️ Sharing your findings: lnkd.in/ddnM-wVH
▶️ Informing policymakers: lnkd.in/d59TS9Rn
▶️ Communication tips: lnkd.in/d7_xFcZ2
▶️ #OpenScience principles: lnkd.in/dRbwD5uu
#SciComm 🧪
October 6, 2025 at 11:58 AM
Started or running an EU-funded R&I project? Follow these steps:
▶️ 10 tips for project management: lnkd.in/dXMzVr8g
▶️ Sharing your findings: lnkd.in/ddnM-wVH
▶️ Informing policymakers: lnkd.in/d59TS9Rn
▶️ Communication tips: lnkd.in/d7_xFcZ2
▶️ #OpenScience principles: lnkd.in/dRbwD5uu
#SciComm 🧪
▶️ 10 tips for project management: lnkd.in/dXMzVr8g
▶️ Sharing your findings: lnkd.in/ddnM-wVH
▶️ Informing policymakers: lnkd.in/d59TS9Rn
▶️ Communication tips: lnkd.in/d7_xFcZ2
▶️ #OpenScience principles: lnkd.in/dRbwD5uu
#SciComm 🧪
Effective risk management isn’t just about avoiding failure - it’s about enabling informed decisions at every level.
COSO empowers organizations to turn controls into clarity and uncertainty into opportunity.
#COSO #RiskManagement #Governance #Leadership
COSO empowers organizations to turn controls into clarity and uncertainty into opportunity.
#COSO #RiskManagement #Governance #Leadership
October 5, 2025 at 8:59 PM
Effective risk management isn’t just about avoiding failure - it’s about enabling informed decisions at every level.
COSO empowers organizations to turn controls into clarity and uncertainty into opportunity.
#COSO #RiskManagement #Governance #Leadership
COSO empowers organizations to turn controls into clarity and uncertainty into opportunity.
#COSO #RiskManagement #Governance #Leadership
The next frontier of IT governance isn’t stricter control, it’s smarter alignment.
COBIT [Control Objectives for Information and Technology] helps leaders translate risk into resilience, and compliance into competitive advantage.
#COBIT #Governance #Risk #ITLeadership
COBIT [Control Objectives for Information and Technology] helps leaders translate risk into resilience, and compliance into competitive advantage.
#COBIT #Governance #Risk #ITLeadership
October 5, 2025 at 8:57 PM
The next frontier of IT governance isn’t stricter control, it’s smarter alignment.
COBIT [Control Objectives for Information and Technology] helps leaders translate risk into resilience, and compliance into competitive advantage.
#COBIT #Governance #Risk #ITLeadership
COBIT [Control Objectives for Information and Technology] helps leaders translate risk into resilience, and compliance into competitive advantage.
#COBIT #Governance #Risk #ITLeadership