AI Authority in Finance: Deciding what machines may Recommend, Execute and Record
The central finance decision is no longer whether AI should be used. It is how much authority the organisation is prepared to delegate, under which controls and with whose accountability
From Filed Accounts to Machine-Readable Finance: The UK Reporting Infrastructure Shift
The UK is changing not only how company accounts are submitted, but how financial information can be read, compared and analysed. From April 2028, the change must be obliged by everybody.
AI in Corporate Reporting: The Control Gap Between Use and Evidence
Artificial intelligence is already present in corporate reporting. The more important question is whether organisations can explain where it is used, who remains accountable, what evidence is retained
The Efficiency Deficit
Why finance workflows can consume capacity without producing proportionate governance value - and where process improvement should begin.
The Control Illusion
Why existing controls can appear adequate while failing to protect the business when risk, ownership, evidence and monitoring are not maintained.
Internal Control Design: Building Controls Around Risk, Ownership and Evidence
Why internal controls should be designed against risk, ownership and evidence rather than inherited process steps.