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Commentary on audit reviews

Read opinion pieces and commentary on audit reform issues.

Will ARGA restore trust in audit?


A new mandate, new leadership and new powers: ARGA could be the vehicle to restore trust in audit and robust reporting. But, asks Alison Coleman, will it work?

The consequences surrounding internal control


The debate on how to improve the internal control environment in the UK is leading many to look to Sarbanes-Oxley for inspiration. We need to be clear what the consequences would be