Analytical procedures are the secret weapon of independent reviews. They save you time, expose hidden risks, and open doors to valuable client conversations. Instead of drowning in invoices, you get to play detective, comparing periods, linking statements, and spotting anomalies that tell the real story behind the numbers. Done well, these procedures turn a compliance exercise into an opportunity to add value and position yourself as the trusted expert.

Many business owners say they want to “sell their business” without realising there are two very different ways to do it. A share sale means the whole company changes hands, while an asset sale means only the equipment, stock, or contracts are sold. The choice affects tax, risks, and even how the financial records look afterwards. Knowing the difference is vital, and it’s where your guidance as a Chartered Business Accountant in Practice adds real value.