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New FRS 102 is Here

Revenue recognition and lease accounting rules are the main changes from January 2026 arising from newly published...

A recent UK High Court case reported in January 2024 makes interesting reading. The auditors were cleared of any...

A 2023 ACCA disciplinary decision relating to a member makes interesting reading. The main complaint was that he had...

Following on from last week’s blog about the introduction of the new Solicitors Accounts Regulations 2023, it’s worth...

The Law Society of Ireland has introduced new Solicitors Accounts Regulations 2023 which came into operation on 1 July...

There are at least six principle aspects of the AML legislation that accountants in practice must cover in order to...

It’s extremely important that practitioners give the Anti-Money Laundering (AML) legislation the attention it deserves...

The Protected Disclosures (Amendment) Act 2022 (the Act) requires certain entities to have in place procedures to...

Some accountants can still remember a time in the distant past when it was possible to have the same client engagement...

Nearly a third of UK audits completed by small and mid-tier firms need ‘significant improvements’ after inspections by...

In last week’s blog ‘SME Audits Need to Improve’ we highlighted a recent report by the Financial Reporting Council...

The International Standards on Quality Management (ISQM) has been effective since December 2022. It is applicable to...