Assurance & Audit
What Materiality Actually Measures
Materiality is treated as a number the auditor calculates. It is in fact a judgement about a reader who is not in the room.
· 5 min readRead article
INSIGHTS & PERSPECTIVES
The principles
beneath the rules.
Regulation changes constantly. The principles beneath it change slowly. Explore perspectives on assurance, taxation, governance and finance — written for the decisions you have to make.
5 articles
Taxation
Why the Charging Section Comes First
A tax position built on a circular is borrowed. A position built on the charging provision is owned.
· 6 min readRead article
Transfer Pricing
The Arm’s Length Principle Is a Question, Not a Formula
Benchmarking studies answer a question the transfer pricing rules never asked first: what would an independent party have agreed to do?
· 6 min readRead article
Corporate Governance
Related Party Transactions and the Limits of Approval
Approval records that a decision was taken. It does not establish that the decision was fair — and only one of those is what the law is after.
· 5 min readRead article
AI in Finance
What You Are Accountable For When a Model Decides
Automation moves where the judgement sits. It does not move who answers for it.
· 6 min readRead article
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