Displaying 10 of 265 results
Company filings, AGMs and other general meetings during the coronavirus pandemic

21 May 2020

Coronavirus is causing issues for companies around AGMs. In advance of the Government introducing legislation the FRC and BEIS have published guidance.

Significant changes affect work needed for auditing going concern
Jonathan Ericson

20 May 2020

The FRC has revised ISA (UK) 570 extending auditors’ responsibilities around going concern. The changes will mean more audit work and expanded reporting.

Katie Morrison


Katie is an audit partner based in our Glasgow office, providing statutory audit, assurance and financial reporting to corporate entities. She specialises in a range of sectors including real estate and construction, manufacturing and transport and logistics.

Hywel Pegler


Hywel is a corporate assurance and advisory partner who advises a wide variety of businesses across the middle-market in the UK, and internationally.

Martin Cooper


Martin leads RSM’s Reward & Incentives practice in the North West, part of our People Advisory Services offering.

Deferring the filing of accounts

27 March 2020

With so much uncertainty during coronavirus it may be difficult to finalise accounts and get an audit signed off. If you have an imminent filing deadline there are steps you can take to defer filing your accounts at Companies House.

Why delay approval of annual report and accounts?

27 March 2020

With so much uncertainty it may be difficult to finalise accounts and get an audit signed off. If no filing or covenant deadlines are coming up it may be advisable to defer the approval of your annual accounts for a short time.

Going concern assessment has not changed

27 March 2020

Coronavirus has not changed the definition of, or responsibilities for, directors and auditors around going concern.

Financial reporting accounting and audit: your choices

27 March 2020

Day by day the advice around coronavirus is changing. This is equally true with regards to how you manage your finances and deal with your accounts. We outline key priorities for businesses and the choices you need to make.

Audit committees’ responsibilities in evaluating audit quality
Rachel Fleming

18 March 2020

RSM's summary of the FRC’s guide helping audit committee assess the effectiveness of the external audit process and understand their responsibilities around audit tendering, evaluation and reporting.

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