How to prepare a strategic report

Every company must prepare a strategic report as part of its financial statements if it is a medium or a large company. The strategic report should be a fair and balanced review and should aid understanding of how senior management have performed in their duties.  

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What is ISQM 1 and ISQM 2?

Two new standards were introduced in December 2020 by the International Auditing and Assurance Standards Board (IAASB), which were then adopted by the UK’s Financial Reporting Council (FRC).

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