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Insight Audit and Assurance
Key changes to the FRS102 Series - Part 4
For many Jersey real estate structures, fair value has historically sat in the background as a line in the notes, shielded by the “undue cost or effort” carve-out. From 2026, that safety valve is effectively gone.
Jana Cleary Gerrit Heyneke Dec 22, 2025
86 TP
Insight Audit and Assurance
Key changes to the FRS102 Series - Part 3
The Financial Reporting Council has introduced major amendments to FRS 102, bringing UK GAAP closer to IFRS and impacting entities across the Channel Islands, the UK and Ireland. This article provides an overview of the key changes and what businesses should be doing to prepare ahead of the 1 January 2026 effective date.
Jana Cleary Gerrit Heyneke Dec 17, 2025
544 AERIAL
Insight Audit and Assurance
Key changes to the FRS102 Series - Part 2
The Financial Reporting Council has introduced major amendments to FRS 102, bringing UK GAAP closer to IFRS and impacting entities across the Channel Islands, the UK and Ireland. This article provides an overview of the key changes and what businesses should be doing to prepare ahead of the 1 January 2026 effective date.
Jana Cleary Gerrit Heyneke Dec 10, 2025
582 AERIAL
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Insight Audit and Assurance
Key changes to the FRS102 Series
The Financial Reporting Council has introduced major amendments to FRS 102, bringing UK GAAP closer to IFRS and impacting entities across the Channel Islands, the UK and Ireland. This article provides an overview of the key changes and what businesses should be doing to prepare ahead of the 1 January 2026 effective date.
Jana Cleary Gerrit Heyneke Nov 30, 2025
06 PS
Insight Audit and Assurance
Jersey Private Funds: Efficiency Without Assurance? Why Directors Must Think Twice
The new Jersey Private Fund regime promises speed and flexibility - but at what cost? With audits no longer required, Directors face greater responsibility for financial accuracy and governance. Baker Tilly Channel Islands explores why external assurance still matters.
Sandy Cameron Oct 28, 2025
15 PS
Insight Audit and Assurance
Jersey Private Funds: Efficiency Without Assurance? Why Administrators Should Think Twice
The updated JPF regime brings welcome flexibility, but the removal of mandatory audits increases pressure on administrators. Without independent assurance, risks around valuations, reporting accuracy, and governance rise. External assurance remains a key tool to protect administrators, strengthen investor confidence, and support robust fund oversight.
Sandy Cameron Oct 25, 2025
16 PS
Insight Audit and Assurance
Understanding Assurance Services for Trustees: A Guide to Good Governance
Discover how professional assurance services, including audits, review engagements, and agreed-upon procedures (AUPs), can enhance trust governance and transparency. This guide by Peter Whitsey from Baker Tilly Channel Islands explains the benefits of various assurance levels, helping trustees align with fiduciary responsibilities, improve financial reporting quality, and foster stakeholder confidence.
Peter Whitsey Jan 19, 2025
14 GS
Insight Audit and Assurance
The UK takes the lead on a global audit issue
The UK government is soon expected to publish proposals which respond to the recommendations from three reviews of the UK audit market. Some of those issues are specific to the UK but some such as audit quality, use of technology in audit, and the auditor selection decision for large company audits are longstanding global issues.
Feb 24, 2022
66 aerial
Insight Audit and Assurance
Life after lockdown: The view from audit
COVID-19 presents real issues and practical difficulties insofar as the preparation of financial reports and accounts, and the carrying out of audits, are concerned
Jul 7, 2020
Countries01
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