Audit and Assurance

Tom Dunston, Senior Manager in our Corporate Audit and Advisory team, explains the changes to lease accounting under FRS 102, including how recognising leases on balance sheets could affect financial reporting, bank covenants and key financial measures, and the steps companies should take to prepare.

The revised FRS 102 introduces a new five-step revenue recognition model for accounting periods beginning on or after 1 January 2026. We explore the key changes, which businesses could be affected and the practical steps you can take to prepare.

Upcoming changes to FRS 102 will introduce new disclosure requirements for small companies, covering related party transactions, tax, dividends and financial reporting. Senior Manager, Jimmy Long, explains what companies need to know and how to prepare.

From 1 April 2028, significant changes to company accounts filing requirements will come into force under the Economic Crime and Corporate Transparency Act 2023 (ECCTA). Senior Manager, Jimmy Long, explains what businesses need to know.

Why should not for profit organisations think closely about internal audit, and how can Larking Gowen help? Our internal audit manager, Marc Cawthorne, explains.

The UK government has raised the financial thresholds that determine company size, effective for accounting periods starting on or after 6 April 2025. Director, James Nichols, discusses what this could mean for you.

Director, James Nichols, gives an overview of the impending FRS 102 changes and proposed changes to company size thresholds and what these will mean for businesses.