Nicholas Learoyd
People

Nick Learoyd

Associate Director
+44 204 617 5116 London

Areas of expertise

Audit and assurance

Experience

Nick has extensive experience of professional services firms, both corporate and partnership. Nick’s portfolio of clients includes surveyors, architects, lawyers, engineers, property investors and property developers.

In addition to providing compliance services to a wide portfolio of clients, Nick has also managed significant ad hoc projects, including assistance with business reorganisations, financial modelling, merger and acquisition advice and due diligence within the sector. Nick is a member of both Evelyn Partners professional practices group and property group.

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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.

Insight Audit Compliance
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Audit reform bill shelved: What it means for governance and audit quality

The government’s decision to shelve the long‑awaited audit reform bill has prompted a mixture of relief, disappointment and uncertainty across the market.

Insight Audit Compliance
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