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Caryl King

Caryl is experienced in the fields of Audit and the preparation of financial statements, having worked with a variety of businesses across a large portfolio of clients.

Caryl King
Man using audit technology to improve data quality

FRC consultation addresses the impact of audit technology

A recent consultation conducted by the Financial Reporting Council (FRC) lists training and skillsets as the top concerns for using technology to enhance audit quality. The use of artificial intelligence (AI) and machine learning (ML) is increasingly popular for improving audit quality. However, several audit firms and professional bodies who responded to the consultation point …

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assess your accounts

Why is it important to assess your accounts during COVID-19?

It’s not just the past, but the future you have to consider. Owners and directors of small and medium-sized businesses have come under threat by the COVID-19 pandemic, with many companies having to change the way their business may operate.


For accounting periods commencing on or after 1 January 2015 there will be a new single Financial Reporting Standard, FRS 102, which will replace all current UK accounting standards. FRS 102 affects all small- and medium-sized entities which currently prepare accounts under UK GAAP. For all entities affected, the opening balance sheet will need to …

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