Thames Kay Consultancy LLCFinancial-control readiness before 2027 public reporting.
The SCA's circular on internal control ends the trial phase on 31 December 2026 — from 2027, the auditor's opinion on your controls is public.
Controls tested and fixed before they go public.
We find the accounts and reports that matter most, list every key check and who performs it, test whether the checks are well designed and really happen, fix the gaps and test them again, and prepare the board's report with a clean handover to the auditor.
Core deliverables
At a glance
Pairs with
The window to fix this privately is closing.
Public reporting from 2027
From 2027, an outside auditor publicly reports whether your financial controls work.
Weaknesses become public
Any weakness found after 2026 becomes public — with the board's name on it.
Deadline: 31 December 2026
Under the SCA's Circular on the Internal Control and Risk Management Framework, the trial phase — internal reports, no public disclosure — ends 31 December 2026.
What we test and fix.
Scope the accounts that matter
Find the accounts and reports that matter most.
List every key check
List every key check and who performs it.
Test design and operation
Test whether the checks are well designed and really happen.
Fix and retest
Fix the gaps and test them again.
Board report & handover
Prepare the board's report and hand over cleanly to the auditor.
Scope → Design → Test → Fix → Assert.
Scope & Design
- Key account and report scoping
- Control identification and documentation
Test & Fix
- Design and operating effectiveness testing
- Deficiency remediation
Assert
- Management assertion support
- Auditor handover
Sign the 2027 report with confidence, not hope.
Start with a free discovery session — a control-readiness scan against the SCA circular timeline.
Book a consultation