Practice Support
Desk Top Reviews

The requirements of FRS 102 have left many accountants worried as to whether they are producing accounts which meet the requirements of the new standard and, in particular, the move away from the one size fits all disclosures of GAAP historically.

Guy Loveday spends much of his time helping accountants to prepare true and fair accounts meeting the needs of FRS 102 and FRS 102 section 1A and is now ready to help with your review process.

Prices from £225+VAT

Guy is offering a desk top review service for accounts prepared in accordance with FRS 102 and FRS 102 Section 1A. 

He will read through the accounts from start to finish and offer feedback in a written report looking at:

  • the accounts as a whole
  • the two presentational encouragements
  • the two disclosure encouragements


The report will also include an indication of any information that may have been omitted from the accounts and suggestions as regards additional disclosures.

The lessons learned from reviews at this stage will help you and your colleagues in terms of time spent and confidence as you move on to future accounts preparation work.
Prices from £225+VAT including the report and available for single or multiple sets of accounts.
To arrange for a review to be performed or for further information please get in touch.


Guy Loveday and PTP Limited take every care in performing a desk top review of accounts prepared under FRS 102 Section 1A to ensure that the report provided is accurate and informative. However, since a desk top review is performed without detailed knowledge of the company concerned and without access to the accounting records or working papers, it cannot be relied upon to identify all issue that access to such knowledge and information might provide. No responsibility for loss occasioned to any person acting or refraining from acting as a result of the contents of the report provided can be accepted by Guy Loveday or PTP Limited.

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