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Member Articles


Financial Diligence Considerations for Percentage of Completion Companies in M&A Transactions

Evaluating a project-based business that uses percentage of completion (PoC) accounting requires more than reviewing reported revenue and EBITDA. Buyers must understand whether the financial statements accurately reflect ...

AI Governance Is a Board Issue: Are You Equipped to Answer the Tough Questions?

Artificial intelligence (AI) is rapidly becoming embedded in the way organisations operate, make decisions and manage risk. From recruitment and customer service to forecasting, reporting and strategic planning, AI is in ...

Star Ruling Highlights Corporate Governance Hazards

The Federal Court of Australia handed down its decision in Australian Securities and Investments Commission v. Bekier on March 5.[1] ASIC brought civil penalty proceedings against 11 current and former directors and exe ...

AIM Reforms Land: New AIM Rules in Force

AIM reforms land: new AIM rules in force - BM Insights - Blake Morgan The most significant overhaul of the AIM market framework in recent years has now taken effect. Following its June 2026 consultation, the London Stoc ...

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