After seven years of waiting, audit reform faces yet another delay. Matthew Ord reports that business minister Justin Madders has confirmed the draft Audit Reform and Governance Bill won’t move forward for pre-legislative scrutiny. He shares reactions from Julia Penny, Bruce Cartwright and Iain Wright, as the team wonders when reform will finally happen.

Tom Herbert then rewinds 30 years to look back on how we have used accounting software. What started as a menu-based, point-and-click system is shifting toward AI-driven free text boxes, but is this really the future? Herbert questions how effective this will be and whether firms are ready to embrace it.

Looking ahead, Richard Hattersley turns to growing Budget speculation. With the National Institute for Economic and Social Research warning of a £41.2bn gap, he discusses the potential fallout for businesses, the likelihood of broken manifesto promises and what moves the government might make.