Displaying 1-10 of 140 results
How can auditors define material fraud?
- Article
- 27 Jan 2023
Assessing materiality with regards to fraud is a more nuanced process than it is sometimes represented. So how do auditors interpret it for a given audit and how should it be treated within standards and regulation?
How to develop better governance around fraud prevention
- Article
- 26 Jan 2023
Fraud should concern everyone in a business, but the ultimate responsibility for fraud prevention lies with management. It’s why good governance matters.
How can charities combat fundraising fraud?
- Article
- 25 Jan 2023
A pernicious and disheartening crime, fundraising fraud poses a threat to the entire charity sector. Here, experts provide their thoughts on how to manage the relevant risks.
Using audit technology to address fraud
- Article
- 24 Jan 2023
In anticipation of long-awaited government proposals to reform audit and corporate governance, auditors are adopting new technologies to help detect and prevent fraud.
ICAEW raises concerns over ROE amendment
- Article
- 19 Jan 2023
In late December 2022, an amendment to the Register of Overseas Entities (Verification and Provision of Information) Regulations 2022 (ROE) was laid before Parliament – but ICAEW is not convinced it sufficiently addresses firms’ worries.
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Companies House reform the current state of play
- Article
- 11 Jan 2023
An update on transformation of the UK company register.
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Who is Barry Silbert, the former crypto billionaire accused of accounting fraud?
- Article
- 10 Jan 2023
Fraud allegations against Barry Silbert follow Forbes' estimates that the crypto billionaire's fortune had evaporated. The article looks at the rise and fall of Silbert, who has been accused of defrauding some 340,000 crypto investors using Gemini Earn.
Changes for Limited Partnerships on the horizon
- Article
- 13 Dec 2022
The Economic Crime and Corporate Transparency Bill’s requirements for Limited Partnerships could affect many private fund managers. George Metcalfe, a partner at law firm Freeths, explains what the proposed changes mean in practice.
The Economic Crime and Corporate Transparency Bill: accounts and filing aspects
- Helpsheets and support
- 09 Dec 2022
This page looks at the UK government’s reforms to Companies House that impact the preparation and filing of accounts. It also signposts to information on other measures contained within the Bill.
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Small and micro to file P and Ls
- Article
- 29 Nov 2022
The Economic Crime and Corporate Transparency Bill, set to achieve Royal Assent in Spring 2023 will mandate the filing of profit & loss account information for small and micro entities. The exact timeline for implementation of this is still unclear but practitioners should be preparing for any impact this may have on small and micro entity clients.
Displaying 1-10 of 140 results