[KO] Do you handle first-year audits where there was no prior audit?

[KO] Yes. We handle opening-balance procedures and are prepared to qualify comparatives if that is appropriate under ISA 510.

[KO] How are fees structured?

[KO] Fixed fee or fee cap with transparent scope. We do not invoice for routine technical queries between audit years.

[KO] Yes - we act as primary group auditor and instruct component auditors across the UK, EU, Middle East and Asia as required by ISA 600.

[KO] Audit & Assurance / Statutory

[KO] ICAEW-aligned Companies Act audits for UK companies, groups and PIEs, delivered with a year-round service model.

[KO] Work With Us

[KO] Most rotations complete within 8 weeks of appointment. We will help you structure the transition.