Practical thinking on the questions behind the numbers.
- ReportingWhy management reports stop being useful, and how to fix themMany owner-managed businesses produce a stack of monthly reports that nobody acts on. The same weaknesses often show up in bank submissions and at the year-end audit. Here is how to recognise the problem and where to begin.
- ControlsWhat auditors see when a growing business outgrows its controlsAs an owner-managed business expands, the promoter can no longer watch every transaction. The control gaps this leaves usually surface at the year-end audit, in a handful of predictable areas.
- TechnologyFinance automation: where an accountant's judgement still mattersSoftware can match, reconcile and post routine entries at volume. Deciding how an unusual item should be treated, or whether a rule still fits the business, remains a job for a person who understands the accounts.
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