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ISA 250 Consideration of Laws and Regulations in an Audit
ISA 250 sets out the auditor's responsibilities regarding laws and regulations. This guide covers the two categories of laws, required procedures, and how auditors respond when non-compliance is identified.
Capital Allowances: A Practical Guide for UK Accountants
Capital allowances give tax relief on business asset purchases. This guide covers the Annual Investment Allowance, full expensing, writing down allowances, and the special rate pool.
Capital Gains for Companies: Chargeable Gains Explained
Companies pay corporation tax on chargeable gains, not capital gains tax. This guide covers calculating chargeable gains, indexation allowance, the substantial shareholding exemption, and rollover relief.
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VAT in Practice: An Advanced Guide for Accountants
This guide covers complex VAT issues including partial exemption, the Capital Goods Scheme, domestic reverse charge, VAT groups, and the option to tax — key areas for accountants advising on VAT.
ISA 300 Planning an Audit of Financial Statements
ISA 300 requires auditors to plan their audit to ensure it is performed effectively. This guide covers the overall audit strategy, the audit plan, materiality in planning, and how planning is updated throughout the engagement.
Financial Forecasting: A Practical Guide for Finance Teams
Financial forecasting estimates future revenues, costs and cash flows to support planning. This guide covers the main forecasting methods, how to build reliable forecasts, and the case for rolling forecasts.
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WACC: Weighted Average Cost of Capital Explained
WACC is the minimum return a company must earn on its assets to satisfy all investors. This guide explains the WACC formula, how to calculate the cost of equity and debt, and how WACC is used in valuation.
ISA 240 The Auditor's Responsibilities Relating to Fraud
ISA 240 sets out the auditor's responsibilities for identifying and responding to fraud risks. This guide covers fraud risk assessment, the fraud triangle, and how auditors respond when fraud is suspected.
Auditor Ethics and Independence: What Every Auditor Must Know
Auditor independence is the foundation of audit quality. This guide covers the IESBA Code of Ethics, the conceptual framework for threats and safeguards, and specific independence requirements including partner rotation and non-audit services.
AI Ethics and Governance for Accountants
AI raises ethical questions for accountants around bias, transparency, and accountability. This guide covers key ethical risks, governance frameworks, and the professional obligations of accountants using AI tools.
AI Risk Management for Accountants
AI introduces new risk categories to finance functions. This guide covers model risk, data quality risk, operational and regulatory risk, and how finance professionals should build an AI risk management framework.
Auditing Not-for-Profit Organisations: Key Considerations
Auditing charities and not-for-profits presents unique challenges including restricted funds, grant compliance, and regulatory reporting. This guide covers the key risk areas and the additional obligations auditors face.