Narrative “front end” reporting is critical in telling the story of an entity’s year, which the financial statements themselves may only outline. This 3-hour course will provide a recap of the key requirements for narrative reporting in different sized companies, and will seek to explore how the value of this reporting can be maximised.

Topics will include:

· Navigating the requirements for the Directors’ Report

· Strategic Report – getting the detail right

· Making the most of the s.172 statement

· Hot topic – Environmental Reporting

· Website disclosures – Modern Slavery and Gender Pay Gap

· Impact of the front end on the audit


James Charlton

James qualified as a Chartered Accountant with Baker Tilly in London. He spent 6 years delivering training firstly for ICAEW, ACCA and CIMA before moving into corporate training for manufacturing, service and banking sectors. Subsequently he spent 2 years in a technical advisory role at RSM, expanding his knowledge of IFRS and UK GAAP reporting and developing a specialist interest in charities financial reporting. During this time James provided technical advice to audit and accounting departments, performed engagement quality control reviews on audit files and reviewed technical materials on behalf of the practice.

James has recently returned to his real professional passion, being the delivery of high quality and engaging training focusing on the financial reporting and audit disciplines.

No matter the audience, James brings energy and interactivity to every course that he delivers.