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Herbert Smith Freehills
The Financial Reporting Council (FRC) and Department for Business, Energy and Industrial Strategy (BEIS
UK
Rahman Ravelli Solicitors
With the "Big Four'' auditing firms facing new obligations imposed by the profession's watchdog, Syedur Rahman of financial crime specialists Rahman Ravelli assesses the action they need to take.
Veale Wasbrough Vizards
A new Academies Financial Handbook (the Handbook) was published late last month and takes effect on 1 September.
Clyde & Co
A common theme of FRC investigations is the requirement to produce documents under Rule 9 of the Audit Enforcement Procedure ("AEP").
Clyde & Co
A recent judgment has provided welcome confirmation of the position that pre-action disclosure orders are not the norm in the Commercial Court and pre-action disclosure applications should...
Cooley LLP
In its March guidance for auditors, the UK Financial Reporting Council (FRC) recognised the practical difficulties some companies and auditors are facing in preparing accounts and carrying...
Clyde & Co
Clyde & Co's Accountants' Liability team consider some of the practical implications for auditors and how these might impact on later FRC Enforcement investigations.
Cooley LLP
On 16 March 2020, the UK Financial Reporting Council (FRC) issued updated guidance for auditors which may be facing practical difficulties in carrying out audits as a result of the COVID-19 pandemic.
Herbert Smith Freehills
Recent years have seen an unprecedented focus on audit and auditors in the UK. This has been driven, at least in part, by a number of high-profile corporate failures as...
Herbert Smith Freehills
Over the last year, three key reports have been published on the future of the audit and accountancy professions
Shearman & Sterling LLP
On 19 December 2019, the FRC reissued its practice aid to help audit committees evaluate audit quality. This is reissued guidance the first version of which was issued by the FRC in 2015
Clyde & Co
Last Christmas gave the audit profession a report by Sir John Kingman which recommended the creation of a new regulatory body, ...
Ropes & Gray LLP
The UK Financial Reporting Council ("FRC") has (on 30 September) issued a revised standard (International Standard on Auditing (UK) 570 – "the Standard")...
Dentons
They therefore fell outside the scope of the indemnity.
Shearman & Sterling LLP
On 7 June BEIS published the Government's response to the Committee's report on the future of audit mentioned above. The Government's response to many of the recommendations is that they are currently,
DAC Beachcroft LLP
Last year's Kingman Report into the future of audit in the UK, and of the FRC in particular recommended the replacement of the FRC with a new regulator – the Audit, Reporting and Governance Authority (ARGA).
Shearman & Sterling LLP
On 2 April 2019, the BEIS Committee published a report following its inquiry into the future of audit setting out its recommendations for audit reform. We discussed the BEIS Committee's inquiry
Wrigleys Solicitors
We look here at the key messages from the latest ESFA letter to accounting officers of academy trusts to help you plan and prepare for what's coming.
Shearman & Sterling LLP
On 18 December 2018, BEIS announced an independent review into the quality and effectiveness of the U.K. audit market, which will build on the CMA's market study and the findings of the Kingman review
Squire Patton Boggs LLP
The International Organisation of Securities Commissions (IOSCO), being the leading international policy forum for securities regulators ...
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