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

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.