In this episode, we discuss how SMEs can pursue growth in today’s environment of economic uncertainty, as well as explaining how auditors should be fulfilling their responsibilities to exercise professional judgement and scepticism.

Philippa Lamb is joined by start-up consultant Romesh Jeyaseelanayagam and Rhodri Whitlock, Director at HPL Associates.

Time codes

• 00:33 Supporting SME growth
• 08:37 Professional judgement in audit

Links

• ICAEW Scale-Up Live 2025: https://events.icaew.com/pd/31049/scale-up-live-2025
• ICAEW: The importance of people and culture when scaling up: https://www.icaew.com/insights/viewpoints-on-the-news/2025/apr-2025/the-importance-of-people-and-culture-when-scaling-up
• ICAEW Audit and Assurance: Professional judgement resources: https://www.icaew.com/technical/audit-and-assurance/professional-judgement
• ICAEW Audit and Assurance: Professional scepticism resources: https://www.icaew.com/technical/audit-and-assurance/professional-scepticism 

Host

Philippa Lamb

Guests

• Romesh Jeyaseelanayagam, Founder, The FD Consultant
• Rhodri Whitlock, Director, HPL Associates

Producer

Natalie Chisholm 

Episode first published: 13 June 2025

Podcast recorded: 5 June 2025