Five Common Issues in Earnings Per Share (“EPS”) disclosures for small cap AIM companies
Written by Audit Partner, Joseph Brewer As leading auditors to SME-listed businesses on AIM and AQSE, we regularly advise on the calculation of Earnings Per Share (EPS) and Diluted Earnings Per Share (DEPS) under IFRS. These disclosures are mandatory for any company with shares traded in a public market, including AIM and AQSE, though companies […]
Five Key Financial Reporting Challenges for Small-Cap Biotech Companies
Written by Audit Partner, Joseph Brewer As specialist auditors to innovative biotech and life sciences companies on AIM and AQSE, we frequently advise on the key challenges CFOs face in these sectors. In this article, Joseph Brewer, a partner in our listed audit team, explores five common financial reporting issues that businesses in this industry […]
Do AIM-Listed Companies have to prepare an Interim Statement?
Written by Audit Partner, Joseph Brewer While companies listed on the Alternative Investment Market (AIM) are subject to less stringent interim reporting compared to those on the main market, they still have to comply with certain requirements to maintain transparency and protect investors. One such requirement involves the preparation and publication of interim (six-monthly) financial […]
Why use Gravita to carry out your CASS Audit?
Written by Audit Partner, Dan Rose Read our article here on what a CASS audit is and the associated rules and requirements. Using a specialist auditor for conducting a Client Assets Sourcebook (CASS) audit is critical for several reasons. Given the complexity and stringent requirements of the CASS rules set forth by the Financial Conduct […]
Understanding Client Assets Sourcebook (CASS) Audits: A Comprehensive Guide
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) rules […]