Jamie Tomlinson

DAC Beachcroft


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Auditors’ duties in relation to fraud - the new requirements of (Revised) ISA (UK) 240

United Kingdom - July 21 2021 Broadly speaking, an auditor’s duty to detect fraud relates to two types of fraud: fraudulent financial reporting and the…

Richard Highley.

Breaking the Mountaineer’s Knee: Supreme Court establishes “purpose test” to assess the scope of an auditor’s duty

United Kingdom - July 21 2021 A lot has already been written about the June 2021 Supreme Court judgment in the case of Manchester Building Society vs. Grant Thornton…

Richard Highley.

Cartel claims after Brexit - changes, implications and predictions

European Union, United Kingdom - March 1 2021 In December 2020 we explored the impact of the Supreme Court’s ruling in Merricks vs. MasterCard - an important judgment which could transform the…

Laura Berry.

Mastercard vs. Merricks - a landmark step closer to US-style class actions

European Union, United Kingdom - December 22 2020 In December 2020, after a long wait for interested parties, the Supreme Court handed down its landmark judgment in the case of MasterCard…

Laura Berry.

Sports Direct and Legal Privilege - the saga continues

United Kingdom - December 17 2020 Last year we reported on the High Court’s first instance decision compelling the disclosure of privileged information by an audit client to the…

Richard Highley, Julian Bubb Humfryes.