Free book

The Signed Review

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

The Signed Review
Cover artwork to follow

The five states of a number

CLAIMED: the number sits in a schedule, asserted and nothing more.
CITED: it names a source (“from the ledger”) without pinning it down.
PINNED: tied to the exact file, sheet and cell.
PROVEN: tested against the underlying records and the framework.
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?

UM
Portrait

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.