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AML Supervision for Accountancy Firms in the UK and Ireland
Who supervises accountancy firms for AML in the UK and Ireland, what inspections cover, and how the planned move to FCA supervision changes things.
DAC8 and CARF: The New Crypto Tax Reporting Rules Explained
DAC8 and the OECD's CARF explained for accountants: who must report, what data is collected from 1 January 2026, and what clients should expect in 2027.
Sanctions Screening for Accountants: A Practical Guide
How accountancy firms should screen clients against UK, EU and UN sanctions lists, what to do on a match, and the reporting duties owed to OFSI.
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KYC and Customer Due Diligence for Accountancy Practices
A practical guide to KYC and customer due diligence for accountancy firms: when CDD is required, what to collect, EDD triggers and common failings.
The Crypto Travel Rule: What Accountants and CASPs Need to Know
How the crypto Travel Rule works under the EU Transfer of Funds Regulation and UK MLRs, and what accountants advising CASPs need to check in 2026.
Companies Act 2014: Financial Reporting Obligations for Irish Companies
Irish Companies Act 2014 financial reporting explained: statutory accounts, current audit exemption thresholds, directors' duties and CRO filing rules.
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IFRS S1 and S2 Explained: ISSB Standards vs ESRS
What IFRS S1 and S2 require, how the UK SRS adopts them, and how the ISSB standards interoperate with the EU's ESRS. A guide for finance professionals.
ISA 265 Communicating Deficiencies in Internal Control
ISA 265 requires auditors to communicate significant deficiencies in internal control to those charged with governance. This guide covers how deficiencies are classified, what must be communicated, and the format of the communication.
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.
ISA 540 Auditing Accounting Estimates
ISA 540 provides the framework for auditing accounting estimates, which carry inherent uncertainty. This guide covers risk assessment for estimates, audit evidence requirements, and how auditors evaluate management bias.
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.
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.
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.