Fran is an auditing specialist, as well as expertise in general practice specialising in accounts and tax for individuals and small businesses.
Experience:
Fran has over 30 years’ experience working as Director and Partner for a variety of firms.
Professional qualifications and memberships
Fellow of the Institute of Chartered Accountant in England and Wales (ICAEW).
Article
FRS 102 changes: Real estate
Updates to FRS 102, effective from 1 January 2026, are likely to have a smaller impact on real estate investors’ financial statements than compared to their tenants. However, it will affect them in several ways and, as always, preparation is key.