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Insights
Technical guides for founders and CFOs preparing for a listing. Each one reflects regulations as they stood on the date shown; check the current position before acting.
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Financial readiness
Five balances in private company accounts that stall an SME IPO in diligence
Promoter loans, stale receivables, unreconciled tax balances, ageing capital work in progress and unregularised share capital: why each one matters and how to deal with it before the restatement.
September 2026 -
Governance
From promoter-led to board-governed: a guide for founders
Conversion to a public company, independent directors, committees, key managerial personnel, related-party approvals and insider trading controls, in the order they need to happen.
September 2026 -
Sector accounting
R&D and development costs: getting capitalisation right before listing
Which accounting standard applies, when development costs can be capitalised, and why aggressive capitalisation becomes a diligence problem for science and technology companies.
September 2026
These articles are general information, not advice on any particular company’s circumstances.