This month, Peter Herbert discusses some pension scheme accounts and audit hot topics, including narrative disclosures, the impact of Covid-19, GMP equalisation and common audit failings.
We’ve had a flurry of queries at Insight Training in the last few weeks about section 479A of the Companies Act 2006 and how Brexit will affect it. Here, in a nutshell are the key questions:
What is section 479A?
Section 479A allows a subsidiary company in a group to take advantage of audit exemption provided that