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Read more by Katherine White

Does my UK subsidiary need an audit?
Small standalone UK companies and LLPs are exempt from audit. If the entity is in a group, however…
Read more 20180729
Why have an audit?
An audit provides a high level of assurance for a company and in some circumstances, is required by law.…
Read more 20180730
What is a micro-entity?
Micro-entities are very small UK companies or LLPs. Your company may be a micro-entity if it meets two of the three…
Read more 20191202
Does my FCA-regulated firm need an audit?
The FCA rules do not dictate whether the firms that they regulate need statutory audits of their accounts – the rules…
Read more 20220301
Changes to the Directors’ report and Strategic report
This legislation has new requirements for disclosures in the Directors’ report and Strategic report for some…
Read more 20191107
Does the corporate member of my FCA-regulated LLP need an audit?
Certain companies in groups with FCA regulated entities are not eligible for the small companies audit exemption. Find…
Read more 20220203
Focus on audit of going concern
The Financial Reporting Council in the UK has updated the auditing standard on going concern…
Read more 20201216
19 May 2021
Accounting for profit allocations in LLPs
Find out how to interpret your LLP agreement in order to apply UK GAAP (FRS 102) to your LLP…
Read more 20210519
IFPR - the impact of the new regime on accounts and audit
Katherine White considers the impact the new UK Investment Firm Prudential Regime (IFPR) will have on your financial…
Read more 20211014
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