Umar Memon.
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The Signed Review

How UK accountancy practices can rebuild review, training and partner judgement around AI. Free.

Cover of The Signed Review by Umar Memon

The five states of a number

  1. CLAIMED: the number sits in a schedule, asserted and nothing more.
  2. CITED: it names a source (“from the ledger”) without pinning it down.
  3. PINNED: tied to the exact file, sheet and cell.
  4. PROVEN: tested against the underlying records and the framework.
  5. SIGNED: a named, qualified human owns it.

What you can do with it

  • Run the checklist on a live FRS 102 set this afternoon
  • The Trace-to-Source Standard, written down
  • A 90-day implementation plan

Download the book (PDF)

Prefer it by email, with the checklist pack and the weekly briefing?

Umar Memon

Umar Memon is Managing Partner of Jack Ross Chartered Accountants (Manchester, est. 1948) and the builder of Infinite Accountant, an evidence-led AI review system for UK statutory accounts. He writes The Partner Still Signs. His argument in one line: AI can surface the evidence; the partner still signs.