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Articles

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Double-barrelled audit review takes next steps, and aims for Big 4

United Kingdom - November 13 2018 A national-level review backed by the Audit Quality Forum, the FRC and the ICAEW, and which has the support of the Department for Business, Energy and...

Kerri Bridges, Elizabeth Mason, Jane Howard, Charles Hewetson.

Revised Bannerman audit disclaimer guidelines issued by ICAEW

United Kingdom - November 13 2018 Revised guidance issued by ICAEW on 23 May 2018 includes details of where exactly in an audit report the disclaimer should be placed. It also provides...

Kerri Bridges, Elizabeth Mason, Jane Howard, Charles Hewetson.

Deal or no deal? New government guidance for a ‘no deal’ Brexit

United Kingdom - November 13 2018 The government has published guidance specific to accounting and audit in the event of a 'no deal' Brexit. This guidance intends to inform individual...

Kerri Bridges, Elizabeth Mason, Jane Howard, Charles Hewetson.

Audit client ordered to provide documents to FRC in landmark ruling

United Kingdom - November 13 2018 In the recent decision of Financial Reporting Council Ltd v. Sports Direct International plc 2018 EWHC 2284 (Ch), a new precedent has been set on...

Kerri Bridges, Elizabeth Mason, Jane Howard, Charles Hewetson.

Negligent professional advisers not liable for decisions of management

United Kingdom - November 13 2018 The Commercial Court has held that the only losses that a claimant is able to recover in a negligence claim are those for which a defendant adviser has assumed responsibility....

Kerri Bridges, Elizabeth Mason, Jane Howard, Charles Hewetson.