Sarah Perrin

Sarah Perrin ACA a contributing editor for Accountancy. Having qualified as a chartered accountant with Arthur Andersen in London, she moved into journalism in 1993. Perrin writes for professional magazines and drafts reports, newsletters and articles for consultancy firms and institutes. 

Audit / Audit methodology: is it fit for purpose?

With auditors under heavy scrutiny and a litany of audit failures at listed companies, Sarah Perrin ACA asks whether the fundamentals of audit are actually working and how technology could improve the quality of audit

Insight / Charities: what needs to change in the Charities SORP? - part 6

Sarah Perrin ACA looks at the key questions being considered in the governance review of the Charity SORP committee and process now under way, including whether the SORP-making process commands confidence

Audit / The difficulty of auditing cryptocurrencies

Sarah Perrin ACA examines whether the complexity of cryptocurrencies poses a significant enough challenge to auditors to require the creation of new standards

Accounting / Pensions SORP 2018: what has changed?

The Pensions Statement of Recommended Practice (SORP) has been updated to bring it in line with the latest FRS 102 triennial review. Sarah Perrin ACA looks at the key changes including common investment funds, definition of a financial institution and material uncertainty

Audit / Internal audit: in-house versus outsourcing

As audit governance faces harsh criticism, Sarah Perrin ACA considers the use of internal audit and asks whether the increasing tendency to outsource this function is diluting the effectiveness of the process or introducing a level of independence

Accounting / Accounting for cryptocurrency: what you need to know

The absence of accounting guidance for cryptocurrencies is causing some concern for reporters as various standards boards review the accounting treatments, but the global standard setter remains on the sidelines. Sarah Perrin ACA asks leading accounting experts about how they deal with crypto accounting

Accounting / Challenges of accounting for LLPs

Limited liability partnership (LLP) accounts create challenges over profits, revenue recognition and mergers, explains Sarah Perrin ACA

Accounting / Getting to grips with IFRS 9 Financial Instruments

With the final countdown to IFRS 9 Financial Instruments now under way, Sarah Perrin ACA talks to leading IFRS experts about the key changes to impairment and measurement of loans and derivatives facing corporates under the new IFRS accounting rules

Accounting / FRS 102: accounting for distributable profits and intragroup loans

After a number of reporting errors made by listed companies, Sarah Perrin ACA examines the accounting rules for the treatment of distributable profits and intragroup loans rules under FRS 102 

Accounting / IFRS 15: revenue recognition and performance obligations - part 1

The new revenue recognition standard, IFRS 15 Revenue from Contracts with Customers, is proving to be expensive and disruptive for affected reporters. Companies need to take swift action to ensure they have comparative reporting on performance obligations in place for the effective date on 1 January 2018, reports Sarah Perrin ACA in the first of a series on IFRS 15

Accounting / FRS 102: reporting distributable profits and dividends - part 1

Accounting for intragroup loans, distributable profits and dividends is still a grey area under new FRS 102 accounting rules. Sarah Perrin ACA talks to accounting experts about current practice and the timeline for the release of the long-awaited ICAEW/ICAS guidance note to clarify reporting requirements

Accounting / Financial reporting: valuing intangible assets

Intangible assets have become increasingly important to companies, but the financial reporting model can be problematic. Sarah Perrin ACA considers the reporting challenge under IFRS 3 and whether there is room for reform

Accounting / LLPs: changes to accounting rules out for review

The withdrawal of the Financial Reporting Standard for Smaller Entities (FRSSE) means a last-minute review of the accounting rules for small limited liability partnerships (LLPs), says Sarah Perrin ACA

Accounting / Quarterly reporting: calls for a switch to longer-term focus

Moves are afoot to end quarterly reporting in favour of a longer-term and more considered approach, but will it improve the quality of information on financial statements available to investors of all sizes, asks Sarah Perrin ACA

Audit / EU Audit Directive (ARD): reacting to a changing listed audit market

As the EU Audit Regulation & Directive (ARD) is due to come into force, Sarah Perrin ACA gauges opinion about the impact on UK firms and how the audit market for listed entities will be forced to change