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Top Five Most Frightening Aspects of FRS 102

Our A&A lecturers are all out on the road and rarely seen in the office in the busy lecturing season. A key topic at the moment (of course!) is the impending New UK GAAP (including FRS 102).  

We’ve been immersed in the standards and the FRC’s plans for the future of the FRSSE for a long time, but we know that the news that FRS 102 will almost certainly apply to small FRSSE clients in a couple of years’ time is still causing practitioners’ jaws to drop in horror! This is definitely number one on our list of the top five most frightening aspects of FRS 102 for SMEs from recent courses. Read more

An Introduction to Assurance Review Engagements

With continued uncertainty over the future of audit exemption limits, many firms are looking into other ways of providing proportionate assurance to clients that do not require, or request, an audit.  This blog provides a summary of what’s involved for firms looking to add ‘review engagements’ to the list of services they currently offer to their clients. Read more


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