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IFRS Accounting for Natural Resource Exploration: A Refresher

IFRS

Written by Audit Partner, Joseph Brewer As leading auditors for SME businesses involved in natural resource exploration—including those listed on AIM and AQSE—we frequently provide guidance on the correct application of IFRS. The standard that governs this area is IFRS 6, but confusion often arises regarding its applicability and the proper application of its rules […]

Utilising Independent Auditor’s Experts in Blockchain-related Audits

Blockchain

This article was written by Appold on 27 August 2024.   The number of companies holding or transacting in digital assets continues to grow rapidly. A 2023 report showed that 65% of institutional investors expected to buy digital assets in the coming years¹. In addition, at Appold, we have observed an increase in enquiries from a […]

Five Key Financial Reporting Challenges for Small-Cap Biotech Companies

Financial Reporting for Biotech

Written by Audit Partner, Joseph Brewer As specialist auditors to innovative biotech and life sciences companies on AIM and AQSE, we frequently advise on the key challenges CFOs face in these sectors. In this article, Joseph Brewer, a partner in our listed audit team, explores five common financial reporting issues that businesses in this industry […]

Do AIM-Listed Companies have to prepare an Interim Statement?

aim listed companies

Written by Audit Partner, Joseph Brewer While companies listed on the Alternative Investment Market (AIM) are subject to less stringent interim reporting compared to those on the main market, they still have to comply with certain requirements to maintain transparency and protect investors. One such requirement involves the preparation and publication of interim (six-monthly) financial […]

Why use Gravita to carry out your CASS Audit?

CASS audit

Written by Audit Partner, Dan Rose Read our article here on what a CASS audit is and the associated rules and requirements. Using a specialist auditor for conducting a Client Assets Sourcebook (CASS) audit is critical for several reasons. Given the complexity and stringent requirements of the CASS rules set forth by the Financial Conduct […]

Understanding Client Assets Sourcebook (CASS) Audits: A Comprehensive Guide

Client Assets Sourcebook

Written by Audit Partner, Dan Rose What is a Client Assets Sourcebook (CASS) Audit? A Client Assets Sourcebook (CASS) audit is a crucial regulatory requirement for financial firms that hold or control client money and assets. The purpose of a CASS audit is to ensure that firms comply with the Financial Conduct Authority (FCA) rules […]

Are you ready for changes to FRS 102 from January 2026?

FRS 102

The audit profession is evolving at a rapid pace due to multiple factors such as increasing compliance risk, growing financial reporting complexity, greater scrutiny from regulators as well as resourcing challenges across the sector. Following criticism in the 2019 Kingman Review of the effectiveness of the Financial Reporting Council (“FRC”) as an audit regulator, the […]

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Gravita is a trading name of: Gravita Business Services Limited, Gravita II LLP, Gravita AH Limited, Gravita III LLP and Gravita Essex Ltd.

Gravita Audit is a trading name of: Gravita Audit Limited, Gravita Audit II Limited, Gravita II LLP and Gravita Essex Ltd.

Gravita Business Services Limited.  Registered in England and Wales. Company Reg no: 13128469. VAT number 369869417. Regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales.

Gravita Essex Limited. Registered in England and Wales. Company Reg no: 07113456. VAT number 985861654. Registered as Auditors and regulated by the Association of Chartered Certified Accountants.

Gravita II LLP. Registered in England and Wales. Company Reg no: OC391394. VAT number 232192001. Registered to carry on audit work in the UK and regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales. Details about our audit registration can be viewed at www.auditregister.org.uk under reference number C003814750.

Gravita lll LLP. Registered in England and Wales. Company Reg no: OC342571. VAT number 946638187. Regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales.

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Gravita Audit ll Limited. Registered in England and Wales. Company Reg no: 11545093. VAT number 324226531. Registered to carry on audit work in the UK by the Institute of Chartered Accountants in England and Wales. Details about our audit registration can be viewed at www.auditregister.org.uk under reference number C006293724.

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