Audit & Assurance
Practical thinking on statutory audit, audit quality and what actually happens during an engagement, written by the partners who run them.
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ISQM 1 and What Audit Quality Actually Means
Audit quality is invisible from the outside until it fails. What ISQM 1 requires of firms, and the questions that tell you whether your auditor takes it seriously.
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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 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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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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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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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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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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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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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.
Other topics: Regulation & Reporting, Fractional CFO, Sustainability & ESG
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