Insights

11 November 2025

• Audit & Assurance
• Financial Reporting Advisory Services

This year’s UK accounting news has been dominated by the Periodic review of FRS 102, which becomes effective for the periods beginning on or after 1 January 2026. This is the most extensive update to the standard since its original publication, aligning certain rules with IFRS and refining additional guidance. We have been advising early adopters and those businesses that want to prepare ahead of time on the general impact assessment, revenue recognition and lease accounting, using our bespoke tools and software.

17 June 2025

• Audit & Assurance
• Our people

After graduating from Elgin Academy, Amy Barker joined the Royal Navy and spent almost 14 years travelling the world as an Operator Mechanic and then a Weapons Engineer. Now, with both Electrical Engineering and Accounting & Finance degrees under her belt, Amy’s an Audit Supervisor in our Elgin office, working with clients all over the country. We chatted to Amy to find out how her path has changed and whether she’s found any similarities between her two careers.

26 February 2025

• Audit & Assurance
• Our people

Leading UK accountancy and business advisory firm Johnston Carmichael has strengthened its growing audit team with the appointment of a new partner. Jane Ferguson has joined from a Big Four audit team and has more than 18 years’ experience in audit, assurance and financial reporting across Scotland.