UK-qualified accountants review 100% of AI-tagged files. ACA, ACCA, CIMA certified. Zero tolerance for errors before HMRC submission.
UK-qualified professionals with statutory accounts and XBRL expertise. Not offshore contractors.
Former Big 4 senior with experience in statutory audits. Specializes in FRS 102 full and Section 1A complex entities.
Mid-tier firm partner with expertise in consolidated accounts and complex group structures. Our go-to reviewer for group filings.
Charity sector background with in-depth knowledge of FRS 102 Charities SORP. Reviews all charity and CIC filings.
ACA (Institute of Chartered Accountants in England and Wales), ACCA (Association of Chartered Certified Accountants), or CIMA (Chartered Institute of Management Accountants). Minimum 5 years post-qualification experience. Annual CPD including XBRL/iXBRL updates. Subject to ICAEW/ACCA disciplinary oversight.
Every filing goes through this systematic review before submission to HMRC.
What we check: Correct taxonomy version for accounting period end. Entity type matches (e.g., don't use LLP taxonomy for Ltd company). All mandatory elements present (EntityName, EntityID, StartDate, EndDate, AccountingStandard).
Common AI errors caught: Wrong taxonomy year (2023 vs 2024 schema). Missing "small entity" exemptions tag when applicable. Incorrect public/private company designation.
What we check: Balance sheet balances (Assets = Liabilities + Equity). All subtotals sum correctly. Prior year comparatives match previous filing. Cross-casting (horizontal totals across columns).
Common AI errors caught: Rounding errors (e.g., £1 difference due to decimal precision). Transposed digits in large numbers. Missing negative signs for liabilities/expenses.
What we check: Every figure tagged to correct XBRL element. Debits vs credits (e.g., expenses are debits, revenue is credit). Granularity appropriate (not too generic, not overly specific). Notes cross-reference to correct primary statement line.
Common AI errors caught: "Other operating expenses" tagged as "AdministrativeExpenses" when should be separate. "Retained earnings" vs "Profit for year" confusion. Foreign currency gains/losses in wrong section.
What we check: Current year context vs prior year context correctly applied. Instant vs duration contexts (balance sheet = instant, P&L = duration). Segment/dimensional reporting uses typed dimensions. Unit refs (GBP, shares, pure) match data type.
Common AI errors caught: Prior year figures tagged with current year context. Percentage tagged with "GBP" unit instead of "pure". Multi-segment data missing dimension axis declaration.
What we check: All notes to accounts tagged (not just financial statements). Narrative disclosures include relevant tags (e.g., accounting policy text tagged as "AccountingPolicyDescription"). Related party transactions fully disclosed. Directors' remuneration broken down correctly.
Common AI errors caught: Missing contingent liabilities note tag. "Ultimate controlling party" narrative not tagged. Post-balance sheet events mentioned in text but not tagged.
What we check: Same tags used year-on-year for equivalent items. Prior year comparatives match last year's current year figures. Restatements properly tagged with "Restated" dimension. Accounting policy changes disclosed and tagged.
Common AI errors caught: Changed "Turnover" tag to "Revenue" tag without noting change. Prior year balance sheet total doesn't match last year's filing (£50k difference). Missing restatement explanation tag.
What we check: Run file through HMRC's test submission endpoint. Check for schema validation errors. Verify all business rules pass (50+ HMRC-specific rules). Companies House WebFiling compatibility tested.
Common AI errors caught: File size exceeds HMRC 10MB limit (we compress/split). Special characters in company name break XML parsing. Taxonomy element deprecated in latest FRC release.
Complex filings get a second independent reviewer to ensure accuracy. No single point of failure.
Real-time statistics from the last 12 months (Dec 2024 - Nov 2025).
All 13 resubmitted successfully within 24 hours. Reasons: 7 were client data errors (not tagging errors), 4 were deprecated taxonomy elements (FRC updated schema mid-filing), 2 were Companies House number mismatches. Zero attributable to human reviewer error.
Client portal shows full audit trail of human review. Every correction documented with reason.
Standard accounts: 30-60 minutes. Complex accounts (group, charity, FCA): 90-180 minutes including dual review. Total turnaround from upload to reviewed file: typically same working day if uploaded before 2pm (UK time). Rush service available for 4-hour turnaround (£150 surcharge).
Yes. Returning clients can request same reviewer for consistency. If you disagree with a reviewer's correction, request "second opinion review" (£50, refunded if second reviewer agrees with you). We also offer "peer review" service where two independent reviewers both check the file before submission (£100 extra, recommended for high-stakes filings like first-year audits).
We flag (but don't fix) underlying accounting errors. Example: balance sheet doesn't balance, obvious misclassification (creditor shown as debtor). Reviewer documents issue in review notes, puts filing on hold, contacts you with explanation. You provide corrected accounts, we re-tag and re-review at no extra charge. We're not auditors—won't re-audit your accounts—but we catch obvious red flags HMRC would reject.
Yes. Our company holds £2 million professional indemnity insurance covering all review staff. Individual reviewers maintain their own PII as required by ICAEW/ACCA for practicing certificate holders. In 3 years, we've had zero PI claims related to iXBRL review errors. Our accuracy guarantee: if HMRC rejects due to tagging error (not client data error), we refund service fee + pay any late filing penalties up to £500.
Every filing reviewed by UK-qualified accountants. See next step: HMRC validation testing.
Validation Process Free Consultation
