In this month's Accountancy Daily archive, we focus on year end accounting tips when preparing accounts with provisions for Brexit and Covid-19 related issues, how to prepare your practice for the next stage of Making Tax Digital, plans to reform basis rules, and plans to delay MTD for corporation tax until 2026. On the audit front we look at how to use tests of details to obtain audit evidence and the pros and cons of conducting an audit on early stage businesses. For accountancy firms looking to expand or sell off their practices, Doing your due diligence when buying an accountancy practice, will answer your key questions, while we consider the ins and outs of winding up petitions