Insights

From the CML Associates practice

Audit readiness, tax files, and independence — each article is a database record ready for an editorial workflow later.

01 Mar 2026

How to arrive at year-end ready for audit

Reconciliations, schedules, and the questions engagement teams always ask — before the first fieldwork day.

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15 Jan 2026

Tax positions that survive a query

If you cannot show the working paper, it is not a position — it is a hope.

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10 Nov 2025

When advisory must stay off the audit file

Independence is not a slogan. It is a scoping decision before work begins.

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02 Sep 2025

Project audits for grants and lenders

Funders want to know the money was used as agreed — not only that the entity’s accounts balance.

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