Understanding Client Assets Sourcebook (CASS) Audits: A Comprehensive Guide

Client Assets Sourcebook

Written by Audit Partner, Dan Rose What is a Client Assets Sourcebook (CASS) Audit?    A Client Assets Sourcebook (CASS) audit is a crucial regulatory requirement for financial firms that hold or control client money and assets. The purpose of a CASS audit is to ensure that firms comply with the Financial Conduct Authority (FCA) […]

Are you ready for changes to FRS 102 from January 2026?

FRS 102

The audit profession is evolving at a rapid pace due to multiple factors such as increasing compliance risk, growing financial reporting complexity, greater scrutiny from regulators as well as resourcing challenges across the sector. Following criticism in the 2019 Kingman Review of the effectiveness of the Financial Reporting Council (“FRC”) as an audit regulator, the […]