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Navigating the transition to AVEC and VGEC
We explore the key considerations for the film, TV and gaming industries as they go into the December 2025 compliance cycle amid the shift to the new Audio-Visual Expenditure Credit (AVEC) and Video Games Expenditure Credit (VGEC) regimes.
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ISA 240 and Failure To Prevent Fraud: What organisations need to do now
The UK’s Failure to Prevent Fraud offence, in force since 1 September 2025, has sharpened the focus on how organisations identify, assess and manage fraud risk. At the same time, auditors’ responsibilities under ISA 240 have continued to evolve, increasing scrutiny. Is your organisation prepared?