Insights
Our experts provide their insights on the latest industry developments and share tips on accountancy and business matters.
20 October 2026
CASS 15: the real challenge starts long before the audit report is dueThe first CASS 15 audit deadline may seem far off, but preparing now gives payment and e-money firms time to test controls, address gaps, and build the evidence auditors will expect. In this blog, Gillian Boston, who leads our CASS & Safeguarding team, explains why the real challenge starts long before the audit report is due.
02 September 2026
My JC Path as an Audit SupervisorNoor Habib joined Johnston Carmichael in July 2022 as part of our Graduate summer intake. Now working in our Glasgow office as an Audit Supervisor, we caught up with Noor to chat about a career in Audit and the best things about working at JC.
Richard Sutherland & Thuy Vo
20 April 2026
Investment management in 2026: navigating shifting markets and new sources of growthThe investment management sector heads into 2026 facing market volatility, rising regulatory scrutiny and shifting investor expectations. Despite these pressures, opportunities are emerging in private markets, operational efficiency and technology‑driven innovation. Firms that strengthen valuation discipline, modernise infrastructure and align products to changing investor needs will be best positioned for sustainable growth.
06 January 2026
CASS 15 – payment services and e-moneyThe safeguarding landscape for payment and e-money firms is about to become more challenging. From 7 May 2026, the FCA’s new rules under PS25/12 come into force for authorised payment institutions, authorised e-money institutions, small e-money institutions, and credit unions issuing e-money in the UK. Gillian Boston, Audit Director, explains further.
11 November 2025
Periodic review of FRS 102: key lessons before the 2026 effective dateThis 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.
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