FEATURED INSIGHTS

Insurance intermediaries

News and insights for insurance brokers and MGAs

Our industry leading team are on top of accounting, tax and regulatory issues affecting your business. We share our knowledge through our quarterly in-person Broking Breakfasts, webinars to watch at your convenience, guides on current topics and a regular publication for the insurance intermediary community.

Read our latest insurance intermediaries insights.

Latest edition

10 March 2026

Broking Business – March 2026

In this edition of Broking Business, we look at the latest FCA reforms, evolving tax rules on employee equity, and the ongoing accounting challenges around share‑based payments. We also explore why forward‑looking regulatory capital planning and early tax structuring are becoming essential for brokers and MGAs in 2026.
1min read

Audit & assurance

Insurance intermediaries
19 May 2025

Insurance Intermediaries: A guide to revenue recognition under FRS 102

From January 2026, FRS 102 changes will impact insurance intermediaries, affecting EBITDA and key metrics like bonuses, covenants, and valuations. Our guide explains the new five-step revenue model and its implications for common services.
1min read

Financial accounting advisory

Insurance intermediaries

Our insights

6 May 2016

Treatment of insurance balances by insurance intermediaries under FRS 102

1min read

The introduction of FRS 102 has resulted in insurance intermediaries, and their auditors, needing to carefully consider the treatment of insurance balances in their financial statements, resulting from a number of enhancements within FRS 102 compared to previous UK GAAP.

Publications
Audit & assurance
Insurance intermediaries