When the wife is the supplier and the trust is the landlord: three questions every reviewer and compiler should ask

Related-party transactions are one of the biggest hidden risks in family-run businesses. When family members own suppliers, properties, trusts, or other businesses connected to the company, important disclosures can easily be missed. For independent reviewers and compilers, understanding these relationships is essential to producing reliable financial statements, managing compliance risks, and protecting both the client and their own professional reputation.