Category: Articles
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SMCR – It’s here
The Senior Managers & Certification Regime (SM&CR) came into effect on 9 December and affects all insurance intermediaries. Samiha Shaikh provides a checklist that will keep you in line with the specifications.
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IFRS 16 Leases: what you need to know
As we come to the end of the first accounting period for the new standard, Imogen Massey provides a quick guide for mining companies.
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Reverse acquisitions get a fast-track listing
The accounting treatment of a reverse acquisition by a listed company can be complicated. We outline the key considerations for operating companies obtaining a listing this way.
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Modernise to thrive
Consumer attitudes to mining have changed. In difficult times, what do companies need to do to win back trust and remain successful? Adam Humphreys considers the options.
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Beware off-payroll tax changes
Mining businesses will be affected by new rules for employment status workers hired via an intermediary. Chris Riley explains how to prepare for April 2020.
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What is fraud costing your mine?
Economic challenges abound in the mining sector. But these are being made much worse by the actions of fraudsters that are going unchecked.
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Audit world set for a shake-up
The collapse of companies such as Carillion and Patisserie Valerie has triggered stronger scrutiny of the audit sector through a series of independent reviews.
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The financial reporting screws are tightening: IFRS 9 & IFRS 15
Nicholas Joel from our Business Services division helps you to navigate the rules on IFRS 9 and IFRS 15.
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Business travellers under the spotlight
As businesses seek out new markets and technology allows people to work in one country but live in another, cross-border mobility is growing. In the last 18 months HMRC has increased its focus on international business travellers.
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Market analysis: Buoyancy versus unpredictability
It’s a mixed picture for the markets halfway through 2019: cautious resilience in spite of political uncertainty.
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Executing NST deeds: how to get it right
It’s important to execute a non-statutory trust (NST) deed correctly to ensure client money is properly protected. Insurance lawyer, Carol-Ann Burton provides some tips.
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SMCR are you ready?
By 9 December this year, all FCA firms under SM&CR must submit a SoR (Statement of Responsibilities) and Enhanced firms must also produce a Responsibilities Map. Samiha Shaikh offers a guide to priorities.











