Books ready before the auditor shows up
Audit and compliance support
Finbryn prepares the reconciliations, schedules and documentation a UK statutory auditor, grant funder or lender review expects to see, so fieldwork starts without delay. We build audit-ready books, PBC schedules and controls documentation consistent with FRS 102 or FRS 105. A registered UK audit firm carries out the statutory audit.
Auditor request list
Illustrative client · August 2026
GBP
- Trial balance and general ledger exportDone
- Bank confirmations and statementsDone
- Receivables and payables listingsDone
- Fixed asset register with additionsIn progress
- Accruals and prepayments supportNext
Illustrative. An example of the document, not a client's figures.
Getting your books ready for a UK statutory audit
Most UK audit fieldwork stalls on the same handful of items: a bank reconciliation left since the spring, a fixed asset register nobody has updated, or a related party balance no one can explain. Our accounting team clears these before your registered auditor arrives, so the request list is mostly already answered.
Every bank, card and control account is reconciled to source statements, and supporting schedules for accruals, prepayments, fixed assets and intercompany balances are cross referenced to the trial balance your auditor will review.
Working under FRS 102 or FRS 105
Most private UK companies report under FRS 102, with the smallest choosing FRS 105 as micro entities. We keep books and schedules consistent with whichever standard applies to your company, and flag the accounting changes that follow from the FRC's Periodic Review 2024 amendments, which bring new revenue recognition and on balance sheet lease models into FRS 102 for periods starting on or after 1 January 2026.
What stays with a registered auditor
We do not carry out the audit and we do not give an opinion on your accounts. Only a registered auditor supervised by a UK Recognised Supervisory Body, such as ICAEW or ACCA, can do that under the Companies Act 2006. Our role is preparation: books that reconcile, schedules that tie out, a folder of evidence organised the way a request list expects. You engage the audit firm directly and we work alongside them through fieldwork.
Grant funders and charity reporting
Charities and grant funded organisations face a similar review from a funder, the Charity Commission or an independent examiner. We track restricted and unrestricted funds separately, code spending against the approved budget, and prepare the reports a funder's terms require, on the same reconciled records your statutory accounts are built from.
Who you contract with
Northlane Solutions Inc. is the US company you contract with under a written engagement covering how your data is handled.
Getting started
Most companies see the biggest benefit starting two to three months before fieldwork, so open items are resolved before the clock starts. See pricing for how an audit-readiness engagement is scoped, or book a call to talk through your timeline.
All services
Audit and compliance support: every service
- Audit-ready booksMonthly and year-end books maintained with the support and schedules an external auditor expects to see on day one, so fieldwork starts without a scramble to reconstruct records.
- PBC list managementThe auditor's provided-by-client request list tracked item by item, with documents gathered, organized and delivered on schedule instead of chased down in the final week.
- Working paper preparationSupporting schedules and reconciliations built the way an auditor expects to see them, cross-referenced to the trial balance, so review comments come back with fewer open questions.
- Internal controls documentationFinancial process controls, such as who approves a payment or reconciles an account, written down and walked through with your team, so an auditor or funder can see how the numbers are actually produced.
- Grant compliance supportGrant funds tracked separately from other revenue, spent against the approved budget, and documented the way a funder or a single-audit reviewer expects to see it.
- SOC readiness bookkeepingFinancial recordkeeping and evidence-gathering support for companies preparing for a service-organization examination, keeping the accounting-side documentation consistent while the technical control work is led by your security team or examiner.
Questions
Frequently asked questions: Audit and compliance support
Do you carry out the audit itself?
No. We prepare the books, schedules and documentation a UK statutory audit relies on. The audit itself, and any opinion on your accounts, comes from a registered audit firm supervised by a Recognised Supervisory Body such as ICAEW or ACCA, engaged separately.
How far in advance should we bring you in before fieldwork?
Two to three months ahead gives the most room to reconcile accounts, build schedules and clear open items before the auditor's clock starts.
Do you work under FRS 102 or FRS 105?
Both. We keep books and schedules consistent with whichever standard applies to your company, and flag where the 2026 FRS 102 changes to revenue recognition and leases affect your figures.
Can you support a charity or a grant funded audit?
Yes. We track restricted and unrestricted funds separately and prepare the fund accounting a statutory audit or independent examination looks at, working alongside the auditor or examiner you appoint.
Will you work to our existing auditor's request format?
Yes. We can build against your audit firm's preferred template when one exists, or a consistent internal format when it does not, either way tied out to the trial balance.
What falls outside the scope of audit and compliance support?
We prepare audit-ready books, PBC lists and working papers. We do not perform the audit itself, issue an opinion, or replace your appointed auditor's own testing and judgement. Anything requiring a sign-off, a regulatory filing, or a professional opinion sits with your auditor or a credentialed signer, never with us.
How far ahead of fieldwork do timelines typically run?
Most engagements start two to three months before fieldwork, leaving room to close gaps in reconciliations, build schedules and clear PBC items before the auditor's request list lands. A first statutory audit, or a grant audit with several funders, usually needs a longer lead time than a repeat engagement with the same firm.
How is pricing set for audit and compliance work?
Pricing depends on the scope of the request list, how many entities or funders are involved, and how far your books already sit from audit-ready. A first engagement is scoped against your prior year's request list where one exists, and terms are confirmed in your engagement letter before fieldwork begins.
Next step
Talk to the team that would run your books
A short call covers your setup, your software and what a first month would look like. You get a written scope and price after it.