Johnston Carmichael regularly provides expert industry opinion, economic commentary and guidance on legal and regulatory changes, to the media. 

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For media enquiries, please contact Bryan Garvie, The Big Partnership, on 0141 333 9585 or by email at: jcca@bigpartnership.co.uk.


David McBain

David McBain

Audit Partner

25 April 2016

Modern Slavery Disclosures are live

The UK’s ground-breaking legislation which requires businesses to explain what they are doing to ensure that slavery and human trafficking are not part of their supply chain is live.


David McBain

David McBain

Audit Partner

25 April 2016

Distributable profits – do you know yours?

The adoption of the measurement and recognition criteria of FRS 102 can affect your company’s distributable reserves. Do you know yours?


David McBain

David McBain

Audit Partner

2 February 2016

Increase in audit threshold confirmed

Following 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

David McBain

Audit Partner

30 January 2016

Transparency in supply chains

For 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.