Andrew is part of the Eastern Region team and specialises in audit, assurance and financial reporting. Andrew's portfolio includes a number of large international groups with listed parents, as well as UK owner managed businesses. Andrew has been at MacIntyre Hudson since 2005 and is a member of the firm’s Technical Experts Group. In this role, Andrew ensures the firm’s audit quality as he reviews the firm’s high profile clients and more complex audits.
Imagine you own a property investment company, which owns several properties at £6 million cost; generates rental income of £600,000 p.a; and employs fewer than 4 people. From 1 January 2016, a new accounting framework known as FRS 105 is available for use, for ‘micro-entities’ and contains a reduced level of disclosure, which includes less detail than the abbreviated accounts of old UK GAAP.
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