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ASET Case Study: Delivering audit excellence

In our previous article, What You Need to Know About the Major FRS 102 Changes, we introduced the upcoming amendments to FRS 102, which take effect from 1 January 2026, bringing significant changes across multiple areas of financial reporting.
HM Aset Case Study Thumbnail Jul 25
24 July 2025

Delivering audit excellence

Company: Aberdeen Skills & Enterprise Training Ltd (ASET)
Industry: Corporate Training and Education
Location: Aberdeen
Date: Q3 2024

The Brief

Aberdeen Skills & Enterprise Training Ltd (ASET), the training arm of the North-East Scotland College (NESCol),
delivers corporate training programmes to businesses across the region. As one of the leading training providers
in the North-East, ASET plays a key role in supporting the region’s energy transition and welcomes training delegates from both the UK and globally.

As part of their annual statutory audit requirements, ASET required a thorough and efficient audit process following the financial year-end of July 31st, 2024. With a three month deadline, they needed a team who could deliver results quickly without compromising on quality. Hall Morrice, having built a strong relationship over the
previous two years, was selected once again for its responsiveness, client-focused service and ability to work within tight deadlines.

The Challenge

  • Meeting a three-month turnaround from financial year end to signed accounts, tax computations and audit completion
  • Ensuring full staff cover during a busy summer audit period without stretching internal resources
  • Delivering a streamlined, efficient audit process with minimal disruption to the client’s day-to-day operations

Why They Chose Us

Hall Morrice deployed a dedicated audit team, comprising a junior auditor, senior audit team member, as well as a manager and partner overseeing operations, to deliver a seamless audit experience for ASET.

The team began with a detailed planning session, identifying key risk areas and tailoring the audit approach to the client’s operations. With open lines of communication, regular updates, and a strong client relationship, they were able to hit the ground running. 

ASET’s well-maintained records and internal systems also contributed to a smooth process. After the audit process has been completed, the team then set to work preparing the final audit report, which went through a two-stage internal review process. Finally, a completion meeting was held to sign off and discuss improvements for the year ahead, all achieved within the required timeline.

The Value We Added

  • Service-led, deadline-driven: Delivered full audit, draft accounts and tax computations within the three-month deadline
  • Efficient audits with a personal approach: Maintained high levels of client communication and responsiveness throughout the process
  • Client-first audit solutions: Demonstrated the value of agile, client-focused approach versus larger firms
  • Exceeded expectations with a tailored service: Reinforced client trust, strengthening a multi-year relationship with ASET

Client Feedback

“Smooth year-end process, including audit, draft accounts and tax comps, all delivered to a tight timescale. Very satisfied.” 

“Very satisfied with the service provided and the team are very approachable and responsive.”

Aberdeen Skills & Enterprise Training Ltd

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