Johnston Carmichael regularly provides expert industry opinion, economic commentary and guidance on legal and regulatory changes, to the media.
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David McBain
Audit Partner
2 February 2016
Increase in audit threshold confirmedFollowing a consultation in 2015, The Department for Business, Innovation and Skills have confirmed that the company audit threshold will increase and will remain coupled with the small company size thresholds.
David McBain
Audit Partner
30 January 2016
Transparency in supply chainsFor accounting periods commencing on or after 31 March 2016, the Modern Slavery Act 2015 will require businesses with group turnover of £36 million or more to disclose the steps they have taken to ensure their supply chains are free from slavery and human trafficking.
