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European Union
Herbert Smith Freehills
The Financial Reporting Council (FRC) and Department for Business, Energy and Industrial Strategy (BEIS
Wrigleys Solicitors
We look at the role of the accounting officer in ensuring their trust board complies with its regulatory and legal responsibilities.
Hillier Hopkins
Academy trusts are recommended to review their auditors every five years. But what do management teams need to keep in mind when looking to change their accountants...
Albert Goodman
Similarly, trying to ascertain the detail of your business performance at a glance could leave you wondering where to start or relying on your gut-feel instead.
Albert Goodman
As many farms and estates have multiple enterprises or have diversified into non-farming activities within their current business one feature of Xero may be helpful when it comes to understanding...
Albert Goodman
We all know that things can change, hopefully for the better, and as a result of this our accounting policies may need to change as well.
Haseltine Lake Kempner LLP
The IP Audits Plus Scheme provided by the UK Intellectual Property Office enables small and medium-sized businesses to have a heavily subsidised IP audit carried out by an IP professional.
Shakespeare Martineau
The Department of Business, Energy and Industrial Strategy ("BEIS") published its consultation paper ‘Restoring trust in audit and corporate governance' in March 2021.
Two English High Court decisions have addressed separate but important points of principle relevant to the availability and application of English legal professional privilege ("privilege")...
Mayer Brown
Following its decision last year in Manchester Building Society v Grant Thornton UK LLP [2019] EWCA Civ 40,the Court of Appeal has handed down another judgment analysing issues of scope...
Clyde & Co
On Friday, the FRC released its 2020 Annual Enforcement Review (the Review), providing a summary of the FRC's enforcement work over the past tax year.
Rahman Ravelli Solicitors
With the "Big Four'' auditing firms facing new obligations imposed by the profession's watchdog, Syedur Rahman of financial crime specialists Rahman Ravelli assesses the action they need to take.
Veale Wasbrough Vizards
A new Academies Financial Handbook (the Handbook) was published late last month and takes effect on 1 September.
Clyde & Co
A common theme of FRC investigations is the requirement to produce documents under Rule 9 of the Audit Enforcement Procedure ("AEP").
Clyde & Co
A recent judgment has provided welcome confirmation of the position that pre-action disclosure orders are not the norm in the Commercial Court and pre-action disclosure applications should...
Cooley LLP
In its March guidance for auditors, the UK Financial Reporting Council (FRC) recognised the practical difficulties some companies and auditors are facing in preparing accounts and carrying...
Clyde & Co
Clyde & Co's Accountants' Liability team consider some of the practical implications for auditors and how these might impact on later FRC Enforcement investigations.
Cooley LLP
On 16 March 2020, the UK Financial Reporting Council (FRC) issued updated guidance for auditors which may be facing practical difficulties in carrying out audits as a result of the COVID-19 pandemic.
Herbert Smith Freehills
Recent years have seen an unprecedented focus on audit and auditors in the UK. This has been driven, at least in part, by a number of high-profile corporate failures as...
Herbert Smith Freehills
Over the last year, three key reports have been published on the future of the audit and accountancy professions
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