FRS 102 Revisions are Now in Effect: What UK Business Leaders Need to Know
Andre Louw Andre Louw

FRS 102 Revisions are Now in Effect: What UK Business Leaders Need to Know

The latest revisions to FRS 102 are now in effect, bringing fundamental changes to lease accounting and revenue recognition. These updates go beyond technical adjustments, directly impacting EBITDA, debt covenants, and key performance metrics. If you haven’t assessed the impact on your business yet, now is the time.

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Your Auditor and AI
Andre Louw Andre Louw

Your Auditor and AI

The Financial Reporting Council has issued new guidance on how audit firms should use AI. While the detail sits with auditors, the implications matter for any business going through an audit. Here’s what it means in practice.

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