{"id":22,"date":"2026-10-16T09:27:51","date_gmt":"2026-10-16T09:27:51","guid":{"rendered":"https:\/\/elementor.ltheme.com\/lt-report\/independence\/"},"modified":"2026-10-16T23:42:07","modified_gmt":"2026-10-16T23:42:07","slug":"independence","status":"publish","type":"page","link":"https:\/\/elementor.ltheme.com\/lt-report\/about\/independence\/","title":{"rendered":"Independence"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"22\" class=\"elementor elementor-22\">\n\t\t\t\t<section class=\"elementor-element elementor-element-d879177 e-con-boxed lt-sec lt-pagehead e-flex e-con e-parent\" data-id=\"d879177\" data-element_type=\"container\" data-e-type=\"container\" id=\"top\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-f7ea917 e-con-full e-flex e-con e-child\" data-id=\"f7ea917\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-40a9e2c lt-pagehead__title elementor-widget elementor-widget-heading\" data-id=\"40a9e2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Independence<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e30863 lt-lead elementor-widget elementor-widget-text-editor\" data-id=\"7e30863\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The rules that keep our opinion our own.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/section>\n\t\t<section class=\"elementor-element elementor-element-debf75a e-con-boxed lt-sec e-flex e-con e-parent\" data-id=\"debf75a\" data-element_type=\"container\" data-e-type=\"container\" id=\"independence\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3222a6f e-grid e-con-full e-con e-child\" data-id=\"3222a6f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd4cc8c elementor-widget elementor-widget-heading\" data-id=\"cd4cc8c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Independence, in plain rules<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-93531cc lt-lead elementor-widget elementor-widget-text-editor\" data-id=\"93531cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>An audit is only worth something if the auditor has no reason to want a particular answer.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6d89fb8 e-con-full lt-rows lt-rules e-flex e-con e-child\" data-id=\"6d89fb8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-8bc4f51 e-grid e-con-full lt-rule e-con e-child\" data-id=\"8bc4f51\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cf7c8f5 lt-h4 elementor-widget elementor-widget-heading\" data-id=\"cf7c8f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">We do not audit our own work<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2fc91a1 elementor-widget elementor-widget-text-editor\" data-id=\"2fc91a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We never keep the books or prepare the accounts of a client we audit for the same year.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ec32413 e-grid e-con-full lt-rule e-con e-child\" data-id=\"ec32413\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2c9ede7 lt-h4 elementor-widget elementor-widget-heading\" data-id=\"2c9ede7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Our fee does not depend on the result<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad62428 elementor-widget elementor-widget-text-editor\" data-id=\"ad62428\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The fee is fixed in the engagement letter, whatever the report says.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c3e70f1 e-grid e-con-full lt-rule e-con e-child\" data-id=\"c3e70f1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fe1246e lt-h4 elementor-widget elementor-widget-heading\" data-id=\"fe1246e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">No shares, loans or jobs<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-618fe3a elementor-widget elementor-widget-text-editor\" data-id=\"618fe3a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>No one at the firm holds shares in, borrows from or works for a client we audit.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9e5aef1 e-grid e-con-full lt-rule e-con e-child\" data-id=\"9e5aef1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a727fd9 lt-h4 elementor-widget elementor-widget-heading\" data-id=\"a727fd9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Partners rotate<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c1f5b9 elementor-widget elementor-widget-text-editor\" data-id=\"5c1f5b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The partner who signs your report changes at least every seven years (sample policy).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/section>\n\t\t<section class=\"elementor-element elementor-element-67e92bb e-con-boxed lt-sec lt-tint e-flex e-con e-parent\" data-id=\"67e92bb\" data-element_type=\"container\" data-e-type=\"container\" id=\"checks\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2dfe3e1 e-grid e-con-full e-con e-child\" data-id=\"2dfe3e1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-91a3aef e-con-full e-flex e-con e-child\" data-id=\"91a3aef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f5a3e21 elementor-widget elementor-widget-heading\" data-id=\"f5a3e21\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Checked before we accept<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-663eadf lt-lead elementor-widget elementor-widget-text-editor\" data-id=\"663eadf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Before we take on a new audit we check for links between the firm, our people and the client: shares, loans, family, past work. The check is repeated every year and signed by the partner.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45dbb40 lt-ticks elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"45dbb40\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">A conflict check before every new engagement<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">An annual declaration from everyone at the firm<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Advisory work for audit clients only where it is allowed<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c33849 lt-photo lt-ar-photo elementor-widget elementor-widget-image\" data-id=\"5c33849\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1600\" height=\"1067\" src=\"https:\/\/elementor.ltheme.com\/lt-report\/wp-content\/uploads\/sites\/97\/2026\/10\/demo-lt-report-reading.jpg\" class=\"attachment-full size-full wp-image-8\" alt=\"A person in a dark jacket reading a printed document at a grey desk\" srcset=\"https:\/\/elementor.ltheme.com\/lt-report\/wp-content\/uploads\/sites\/97\/2026\/10\/demo-lt-report-reading.jpg 1600w, https:\/\/elementor.ltheme.com\/lt-report\/wp-content\/uploads\/sites\/97\/2026\/10\/demo-lt-report-reading-300x200.jpg 300w, https:\/\/elementor.ltheme.com\/lt-report\/wp-content\/uploads\/sites\/97\/2026\/10\/demo-lt-report-reading-1024x683.jpg 1024w, https:\/\/elementor.ltheme.com\/lt-report\/wp-content\/uploads\/sites\/97\/2026\/10\/demo-lt-report-reading-768x512.jpg 768w, https:\/\/elementor.ltheme.com\/lt-report\/wp-content\/uploads\/sites\/97\/2026\/10\/demo-lt-report-reading-1536x1024.jpg 1536w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/section>\n\t\t<section class=\"elementor-element elementor-element-bd59163 e-con-boxed lt-sec lt-dark lt-cta e-flex e-con e-parent\" data-id=\"bd59163\" data-element_type=\"container\" data-e-type=\"container\" id=\"quote-cta\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-8b14b57 e-grid e-con-full e-con e-child\" data-id=\"8b14b57\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-20a5b02 lt-cta__title elementor-widget elementor-widget-heading\" data-id=\"20a5b02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tell us who is asking<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3d7948b e-con-full e-flex e-con e-child\" data-id=\"3d7948b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dc4fbf3 lt-lead elementor-widget elementor-widget-text-editor\" data-id=\"dc4fbf3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A lender, a funder or the law usually decides which work you need. Send us the request and your year end; we reply with a fixed quote and a timetable.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4c0f053 e-con-full lt-buttons  e-flex e-con e-child\" data-id=\"4c0f053\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0d67a9d lt-btn lt-btn--primary elementor-widget elementor-widget-button\" data-id=\"0d67a9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/elementor.ltheme.com\/lt-report\/contact\/#quote\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Request a quote<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-950c5f0 lt-btn lt-btn--outline elementor-widget elementor-widget-button\" data-id=\"950c5f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/elementor.ltheme.com\/lt-report\/audit-year\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">See the audit year<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":19,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-22","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/elementor.ltheme.com\/lt-report\/wp-json\/wp\/v2\/pages\/22","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/elementor.ltheme.com\/lt-report\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/elementor.ltheme.com\/lt-report\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/elementor.ltheme.com\/lt-report\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/elementor.ltheme.com\/lt-report\/wp-json\/wp\/v2\/comments?post=22"}],"version-history":[{"count":1,"href":"https:\/\/elementor.ltheme.com\/lt-report\/wp-json\/wp\/v2\/pages\/22\/revisions"}],"predecessor-version":[{"id":23,"href":"https:\/\/elementor.ltheme.com\/lt-report\/wp-json\/wp\/v2\/pages\/22\/revisions\/23"}],"up":[{"embeddable":true,"href":"https:\/\/elementor.ltheme.com\/lt-report\/wp-json\/wp\/v2\/pages\/19"}],"wp:attachment":[{"href":"https:\/\/elementor.ltheme.com\/lt-report\/wp-json\/wp\/v2\/media?parent=22"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}