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Practical thinking on UK GAAP, IFRS, ISAs, ESG, fractional CFO and market trends, written by the people who do the work.
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Sustainability & ESG
Scope 3 for Companies That Have Never Measured It
Scope 3 is where most emissions sit and where most reporting falls apart. A practical way to start, and why perfect data is the wrong goal.
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Sustainability & ESG
Getting Your ESG Data Audit Ready
Sustainability disclosures will eventually need assurance. What that means for your data, and why the work is systems and controls rather than reporting.
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Fractional CFO
Building Your First Board Pack
Most board packs report history in detail nobody needs and answer none of the questions the board is actually asking. What to include, what to cut, and why.
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Fractional CFO
Bookkeeper, Controller or CFO: Who You Actually Need
Businesses hire the wrong finance role more often than they hire too late. What each role does, what it costs, and how to tell which gap you have.
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Advisory & Due Diligence
What a Reporting Accountant Actually Does on a Listing
The reporting accountant is central to a listing and poorly understood outside the process. The workstreams, the documents, and where timetables slip.
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Advisory & Due Diligence
Preparing for Diligence Before the Buyer Arrives
Deals are lost in diligence more often than in negotiation. What to fix in the twelve months before a sale, and why finding your own problems is cheaper.
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Advisory & Due Diligence
Working Capital Pegs and How Deals Get Repriced
The working capital mechanism decides how much you actually receive. How the peg is set, where sellers lose money, and what to negotiate before signing.
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Advisory & Due Diligence
Quality of Earnings, Explained Without the Jargon
Quality of earnings analysis is what a buyer uses to decide what your profit is really worth. What gets adjusted, why, and how to prepare for it.
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Regulation & Reporting
Continuous Disclosure for TSX-V Issuers: What Trips People Up
Listing brings reporting obligations that never stop. The filing rhythm, the deadlines, and the areas where venture issuers most often get into difficulty.
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Regulation & Reporting
ASPE or IFRS? Choosing a Framework as a Canadian Private Company
Canadian private enterprises can choose between ASPE and IFRS. The differences that actually matter commercially, and when switching is worth the cost.
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Regulation & Reporting
Related Party Disclosures People Get Wrong
Related party disclosure is a small note that causes disproportionate trouble. Who counts, what has to be disclosed, and the omissions auditors find every year.
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Regulation & Reporting
Going Concern: What Your Auditor Actually Needs to See
What evidence supports the going concern assessment, what a material uncertainty disclosure actually means, and how to avoid finding out late.
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Regulation & Reporting
FRS 102 Lease Accounting in Practice
Bringing operating leases onto the balance sheet changes your covenants, your ratios and your disclosures. What the work involves, and where it gets awkward.
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Audit & Assurance
ISQM 1 and What Audit Quality Actually Means
Audit quality is invisible from outside until it fails. What ISQM 1 requires, and the questions that reveal whether your auditor takes it seriously.
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Audit & Assurance
Group Audits: Why the Consolidation Is Always the Last Thing Ready
How group audits actually work, what a component auditor is asked to do, and why groups miss deadlines even when every subsidiary finishes on time.
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Audit & Assurance
Audit Ready: The Twelve Things to Have Before Fieldwork Starts
A practical checklist of what to have prepared before your auditor arrives, and why each item saves you more time than it costs.
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Audit & Assurance
Why Audit Fees Vary So Much, and What Drives Yours
Two similar companies can be quoted fees that differ threefold. What actually drives an audit fee, which parts you control, and how to compare quotes properly.
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Audit & Assurance
Changing Auditor Without Disrupting Your Year End
How auditor changes actually work: professional clearance, opening balances, timing, and the questions worth asking before you move.
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Audit & Assurance
What Actually Happens During Your First Audit
A timeline of a first statutory audit, from the planning meeting to sign-off, and the points where first-time audited companies usually lose time.
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Regulation & Reporting
Do You Need an Audit? The UK Thresholds After the 2025 Uplift
UK company size thresholds rose for periods starting on or after 6 April 2025. The new audit exemption limits, the two-of-three test, and the exceptions.
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Audit & Assurance
CASS 15 Is Live: What a Safeguarding Audit Actually Involves
The FCA's supplementary safeguarding regime came into force on 7 May 2026. Who is in scope, what the annual audit tests, and when your first report is due.
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Audit & Assurance
Review Engagement vs Audit: Which One Does Your Business Actually Need?
A review gives limited assurance at a fraction of the cost of an audit. What the difference means in practice, and when a review is the proportionate choice.
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Sustainability & ESG
UK SRS Is Published but Not Mandatory: What That Actually Means for 2027
UK SRS was published in February 2026 and is voluntary. What is mandatory now, what changes from 2027, and why Omnibus took most UK groups out of CSRD.
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Regulation & Reporting
FRS 102 Revisions are Now in Effect: What UK Business Leaders Need to Know
The biggest FRS 102 revisions yet are live for periods starting on or after 1 January 2026. What the lease and revenue changes mean, and how to prepare.
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Audit & Assurance
Your Auditor and AI
The FRC has issued guidance on audit firms using generative AI. What it means if you go through an audit, and why accountability stays with your partner.
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Fractional CFO
Fractional CFO Services in Canada: A Flexible Approach to Financial Leadership
Fractional CFO services in Canada are now a standard model built on structured communication, not proximity. How it works and why Canadian context matters.
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Fractional CFO
Fractional CFO Services: A Smarter Way to Scale Your Finance Function
Fractional CFO services give growing businesses senior financial leadership without a full-time hire. What they deliver, what they cost, and who they suit.
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Fractional CFO
Outsourced CFO for Small Business: What You Actually Need
An outsourced CFO for a small business must be leaner than what bigger firms are sold. What it covers, what you do not need yet, and how to pick a provider.
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Fractional CFO
Part-Time CFO vs Full-Time CFO: What Makes More Sense for Your Business?
For most businesses under $30M revenue a full-time CFO is the wrong answer. The cost comparison, what each model delivers, and when full-time is warranted.
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Fractional CFO
What Does a Fractional CFO Actually Do? Breaking It Down
The fractional CFO title gets used loosely and scope varies widely. What a real engagement covers, from cash flow to strategic finance, and what it does not.
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Fractional CFO
When Should You Hire a Fractional CFO? Key Signs to Watch
There is rarely one moment when the need for a CFO becomes obvious. The key signals that tell you when to hire a fractional CFO, before they become crises.
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