Mercia carries out hot and cold audit file reviews for a significant number of firms and there are often recurring themes which are observed as part of those reviews. One such issue concerns loan covenants.
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January 2017 saw the issue of the final version of the new LLP SORP which is the final piece in the jigsaw for the new reporting regime in respect of LLPs. Recent UK GAAP changes include the withdrawal of the FRSSE and revisions to FRS 102 along with the extension of the micro-entity reporting regime […]