Steven 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.
Audit and Technical Partner Leavitt Walmsley Associates Ltd
23rd Feb 2021
Companies House reform: Ban on corporate directors
The ban on corporate directors is not anything new as provisions were put in place in the Small Business, Enterprise and Employment Act...
Financial reporting
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...
Financial reporting
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