Articles & guides

ISO 55000, 55001, and 55002 are not interchangeable — only one is certifiable. Here's exactly what each standard covers.

What ISO 55001 requires for asset identification and register data integrity — real clauses, 2014 vs 2024 differences, and where physical verification fits.

Why financial and operational asset registers diverge, what ISO/TS 55010:2024 recommends, and the real cost of unreconciled ghost assets.

The precise clause-by-clause breakdown behind ISO 55001 asset data quality — 2014 vs 2024 editions compared.

Barcode, QR, or RFID — and how to structure functional locations, equipment numbers, and finance asset numbers for ISO 55001.

What ISO 55001 auditors expect as evidence of asset existence and condition — and how clause 8.3 governs outsourced verification.

The difference between Stage 1 and Stage 2 ISO 55001 audits, common asset-data nonconformities, and a practical readiness checklist.

Turn the fixed asset register into a material control for the Provision 29 declaration: ownership, reconciliation and the evidence boards rely on.

How physical verification, floor-to-book reconciliation and ISA (UK) 501 practice build the audit evidence behind a material controls declaration.

A practical guide to assembling the board’s evidence base for the Provision 29 declaration: assurance mapping, dry runs and physical asset evidence.

Provision 29 of the UK Corporate Governance Code frames fixed-asset controls as material controls. See what boards must evidence for the declaration.

Safeguarding of assets, from custody records to security tagging, is a candidate material control under Provision 29. See how boards evidence it.