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Fraud Discussions Among Audit Teams – Part 2 of 2

Continuing from last week’s blog we are looking at the guidance issued in ISA 240 ‘The Auditor’s Responsibilities...

The ‘fraud triangle’ (shown below) is a well-known tool for enabling discussions among audit teams about the possible...

The Protected Disclosures (Amendment) Act 2022 (the Act) requires certain entities to have in place procedures to...

Readers of our regular blog will be interested to hear that following an investigation lasting five years the UK...

CRO Annual Report The Companies Registration Office (CRO) published its 2022 Annual Report in July 2023. Some...

The Charities Regulatory Authority (CRA) published its 2022 Annual Report in July 2023. The Annual Report shows some...

It is timely to draw auditor's attention to two important developments that have taken place in the audit arena since...

Sometimes it’s worthwhile learning from significant audit disciplinary cases held by the Financial Reporting Council...

The public consultation by the Department of Enterprise, Trade and Employment on proposals to enhance the...

One of the biggest problems that people face is that the legislation, which is the Criminal Justice (Money Laundering...

It is often difficult to verify the authenticity of client identity documents for anti-money laundering purposes. This...

Following on from our earlier blogs on 11 April and 18 April about the introduction of the new Solicitors Accounts...