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Steven Collings
collings
Member Since: 18th Aug 2009
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Steve Collings, FMAAT FCCA is the audit and technical partner at Leavitt Walmsley Associates Ltd where Steve trained and qualified.

Steven Collings
Audit and Technical Partner Leavitt Walmsley Associates Ltd
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12th Jan 2021

Companies House reform: Powers of the registrar

The government consultation on reforming the powers of the Registrar of Companies (“the registrar” confirms that it is considering amending...
Finance & strategy
4th Jan 2021

Companies House reforms to clamp down on fraud

These consultations aim to support reforms to prevent fraud and give businesses greater confidence in transactions. Under the proposals,...
Financial reporting
24th Nov 2020

FRC sets out improvements for cashflow statements

While the review focuses on those entities which report under IFRS, the content of the FRC’s corporate reporting review can be applied to...
Financial reporting
27th Oct 2020

FRC amends GAAP to clarify Covid treatments

Changes to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and FRS 105 The Financial Reporting...
Financial reporting
13th Oct 2020

Audit: Emphasis of Matter in going concern

The use of Emphasis of Matter (EoM) paragraphs in the auditor’s report is often flagged during file reviews and the reviews of financial...
Financial reporting
18th Aug 2020

Directors’ advances under FRS 105

This is often an area which poses a lot of questions and the law governing this area is to be found in section 413 of Companies Act 2006 (...
Financial reporting
4th Aug 2020

Audit: Lessons to be learnt

On 14 July 2020, the Financial Reporting Council (FRC) published the results of their audit inspections . Seven firms were included in the...
Financial reporting
28th Jul 2020

FRC proposes changes to UK GAAP

On 23 July 2020, the FRC proposed two exposure drafts to the UK GAAP, recommending the following amendments to accounting standards: FRED...
Financial reporting
16th Jun 2020

Covid-19 accounting: CBILS loan

Accountants up and down the country are in the midst of assisting their clients through the Covid-19 pandemic. The level of disruption...
HMRC & policy
11th May 2020

Accounting aspects of government assistance

As businesses continue to deal with the significant level of disruption, HMRC has now started to send payments out to employers in respect...
Financial reporting
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