Insights
Practical guidance for parish council clerks, charity treasurers and school bursars — written by a chartered management accountant, for people who have to do this work alongside everything else.
AGAR variance explanations that don't come back as a query
Worked examples box by box, and the three wordings the external auditor queries every year.
Read › Parish councilsWhen the external auditor's query lands
The cause-amount-evidence structure that closes queries in one round, and the mistakes that guarantee a second one.
Read › Parish councilsThe fixed asset register: a template that survives the AGAR
The columns to include, the historic cost rule, and how to rebuild a register that no longer agrees to Box 9.
Read › Parish councils · Cyber securityCyber Essentials for parish councils
What's in scope, why the clerk's home laptop counts, and the four things that catch councils out.
Read › Charities · Cyber securityCyber Essentials for charities
Trustees' and volunteers' own devices, the shared info@ mailbox, and why funders are starting to ask.
Read › CharitiesIndependent examination or audit — which does your charity need?
The income and asset thresholds for England and Wales, who can act as examiner, and the governing document trap.
Read › Small business · Public contractsWhat is a PPON — and why can't you bid without one?
The supplier number the Procurement Act 2023 introduced, how to register in an afternoon, and how share codes work.
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