Building trust through quality, transparency and accountability

Transparency Report 2026

At A. F. Ferguson & Co. Chartered Accountants, our purpose is to build trust in society and solve important problems. Our Transparency Report 2026 provides insight into how we uphold audit quality, strengthen our culture, invest in our people and technology, and maintain robust governance and accountability.

Our Commitment To Quality

Delivering high-quality work is at the heart of what we do. Our system of quality management integrates quality into the way we operate, supported by strong governance, ethical requirements, skilled people, technology, monitoring and continuous improvement.

What the report covers

An overview of our commitment to audit quality, building trust and delivering sustained outcomes, including the actions we are taking to strengthen confidence in the audit profession.

How our system of quality management supports consistent, high-quality engagements and continuous improvement.

How our purpose, values, ethical standards, independence requirements and leadership behaviours underpin the way we work.

How we recruit, develop and support our people through learning, career development and a culture focused on quality.

Explains our audit methodology and the use of technology, data and AI in delivering quality audits, along with information security, confidentiality and key engagement performance practices.

How our governance, monitoring, inspections and remediation processes reinforce accountability and support continuous improvement.

Provides an overview of the PwC network, its legal structure and governance arrangements, and information about PwC audit firms and statutory auditors across the EU and EEA.

How digital audit platforms, data analytics and responsible AI are helping enhance audit quality, consistency and effectiveness

Provides information on the relevant audit client covered by the report and the firm’s assurance and non-assurance revenues for the year ended 30 June 2026.

Explains how partners are remunerated and describes the firm’s policies on the rotation of audit partners and auditors in accordance with applicable requirements.

Read the Transparency Report 2026

Explore the full report for further information on our approach to quality, culture and values, people, technology, monitoring, governance, financial information and partner remuneration and rotation policies.