Articles & guides

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.

UK SOX never arrived. Compare Provision 29’s board declaration with Sarbanes-Oxley 404: scope, attestation and what it means for asset controls.

What IMMEX and Anexo 24 require for imported machinery: the fixed-asset module, pedimento reconciliation, SAT audits, and floor-to-record verification.

Learn the fixed asset audit process: 7 steps, procedures, and a printable checklist — and when to hire a specialist audit firm vs. audit in-house.

See how auditors decide fixed-asset audit sample size and which assets to physically verify — statistical vs. judgmental sampling, key items, and two-directional testing.

Learn how to audit fixed assets step by step — plan, verify existence two-directionally, reconcile to the GL, test additions, disposals, and depreciation. Start now.

Decide when you need an independent, third-party fixed-asset audit instead of an internal one — and how to choose an objective, multi-site verification provider.

When SAP PM logs a component replacement, FI-AA rarely derecognizes the old part — creating ghost components on your fixed-asset register. The mechanism, the IAS 16 exposure, and how to close it.