Insights
Notes from the interfaces.
Short, practical notes for group finance teams and fund managers, on the issues that sit between providers. Written by the principal.
Directors at head office still need to verify with Companies House
The transition for existing directors and PSCs of UK companies ends on 17 November 2026. Where the director lives makes no difference.
Why the UK accounts stop tying to the group pack
Most breaks between local statutory accounts and group reporting come from a handful of predictable sources, and each has an owner.
Component and group auditors: the same file, two readings
When the group auditor and the local auditor ask for different evidence, the entity pays twice. That can be planned for.
What an investor's operational due diligence will test in your finance function
ODD teams look for evidence, not intentions: who checks the NAV, who can move cash, and what happens when a provider makes an error.