sep 6, 2025 - Nacora International Brokers FY24 Audit File Review

Description:

Insurance BROKER not Insurer!
FRS 101
Materiality PM £14k

FRS101/IFRS 15 working papers should clearly demonstrate what the performance obligation is/are and whether or not the PO has been achieved - team looked absent at the mention
Principal vs Agency issue - not considered
FK to confirm today via email to MD/IF whether or not Stats can go out for signing

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