Articles

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FRC Consultation on reforms to the Audit Enforcement Procedure

United Kingdom - August 5 2021 On 22 July 2021, the Financial Reporting Council (FRC) launched its long-awaited consultation on reform to the Audit Enforcement Procedure (AEP). The…

Tim Crockford, Andrew Forsyth, Natalia Jeremiah, James Roberts

SAAMCo, Supreme Court and Scope of Duty

United Kingdom - June 29 2021 The Supreme Court has upheld the claimant’s appeal in Manchester Building Society v Grant Thornton UK LLP [2021] UKSC 20 and, in doing so, has…

Tim Crockford, Andrew Forsyth, Tabitta van Nouhuys, James Roberts

White Paper Bulletin 7 - supervision of audit quality and additional changes in the regulator’s responsibilities (Chapters 9 and 11 of the White Paper)

USA - May 24 2021 In this, our seventh article in our series on the Government’s White Paper ‘Restoring trust in audit and corporate governance’, Clyde & Co…

Tim Crockford, Andrew Forsyth, Simon Konsta, James Roberts

White Paper Bulletin 6 - a strengthened regulator (Chapter 10 of the White Paper)

United Kingdom - May 24 2021 In this sixth article in our series on the Government’s White Paper ‘Restoring trust in audit and corporate governance’, Clyde & Co Accountants’…

Tim Crockford, Andrew Forsyth, Simon Konsta, James Roberts

White Paper Bulletin 5 - Redressing the balance between auditors and directors (Chapters 2 and 5 of the White Paper)

United Kingdom, USA - May 17 2021 Following reviews into the audit profession from Sir John Kingman, Sir Donald Brydon and the Competition and Markets Authority, the Government…

Tim Crockford, Andrew Forsyth, Simon Konsta, James Roberts