The Competition and Markets Authority’s (CMA) recommendation of joint audits for FTSE 350 companies will force mid-tier firms to invest in resources and skills to be able to contend with the Big Four. Matthew Stallabrass, partner, corporate audit at Crowe, considers the implications of the Kingman and CMA audit reviews

In the second of a two-part series on the micro-entity regime under FRS 105, Anne Cowley ACA looks at why micro-entities should adopt this standard, but only if they are not considering rapid expansion as the jump to fully-fledged FRS 102 will be a big one

In our regular Q&A series from Croner Taxwise, in the run-up to the self assessment deadline of 31 January, Alexandra Fielding looks at ways to mitigate the risks of reaching the £100,000 personal allowance taper through the use of charitable donations