AI evidence collection automates the gathering, organisation, and cross-referencing of audit evidence from client systems, bank statements, invoices, and third-party confirmations. Exception-based testing focuses auditor attention on high-risk items — not low-risk routine transactions. Working papers generated automatically with ISA-compliant documentation. All audit judgements, materiality decisions, and opinion formation remain with the Responsible Individual.

Tax Intelligence analyses every transaction against current HMRC rules, case law, and HMRC guidance — identifying anomalies, disallowable expenditure, and optimisation opportunities before returns are filed. VAT: partial exemption calculations, reverse charge rules, import VAT, and fuel scale charges checked automatically. Corporation Tax: capital allowances, R&D relief, loss utilisation, and group relief opportunities identified. All tax advice and return submissions require qualified tax professional sign-off.