Welcome to our FRS 102 hub – are you ready?
ArticleFRS 102 is changing for periods beginning from 1 January 2026. The changes will principally impact revenue recognition and lease accounting.
To succeed in today’s complex world, you need an audit that brings clarity on your financial performance and risks. One that’s rigorous, relevant and responsive, tailored to your business size, sector, and ambition.
Ours highlight risks, uncover opportunities, and deliver practical insights you can act on - helping you make smarter decisions and achieve stronger outcomes with trust and transparency.
When the right tools meet the right minds, an audit becomes more than a requirement. It’s a chance to gain real-time clarity, confidence and progress. With us, you get the reach of a global firm and the agility of a boutique, supported by expert judgment and smart technology. Wherever you operate, our network spans borders, markets, and jurisdictions.
Whether privately owned, PE‑backed, listed, or mid‑market, you’ll work with specialists who deliver accuracy and transparency. That’s why some of the UK’s most dynamic organisations trust us. We focus on what matters most: streamlined processes, sector intelligence, and smart insights that make every stage work harder for your business.

Don’t choose between quality, speed or specialism. With deep expertise, resources, and a personal touch, we deliver the efficiency your business demands.
A good audit does more than meet compliance — it gives clarity, helps you make better decisions and protects your reputation.
Smart technology speeds up the audit process and surfaces insights quickly, turning audit into a tool for strategic advantage.
Bespoke teams built for your needs— with the right minds, not just available ones, wherever you operate.
We provide the full range of independent audit services. Our specialists help you meet regulatory demands, protect your reputation and inspire trust and confidence through transparent reporting. Our audit sectors include:
We offer accounting services to support you to focus on what matters most.
We deliver a selection of high quality non-statutory audit assignments and targeted reviews. Our specialist teams design these services to meet your specific requirements, based on our extensive experience of working with many different organisations. Our Assurance services include:
FRS 102 is changing for periods beginning from 1 January 2026. The changes will principally impact revenue recognition and lease accounting.
Our latest Corporate Governance Review shows how the ‘rinse and repeat’ approach risks a vicious circle where boards have less time to plan for the future.