Ben Hamar
People

Ben Hamar

Director

Areas of expertise

Ben is the head of our Assurance Training and Technical team, providing financial reporting and assurance related support to departments across the firm: Financial reporting advice from the smallest clients preparing FRS 105 micro accounts to the largest preparing under FRS 102 and IFRS; and assurance guidance and support from agreed upon procedures through limited assurance to full scope ISA compliant audits.

Experience

Ben has over 20 years' experience in audit and financial reporting, providing training to staff and clients on changes in accounting and auditing standards and assisting with technical issues encountered by clients. He has experience working with a wide variety of clients, from small owner managed entities through to international groups.

Notable client work and achievements

Ben is chair of the ICAEW West of England Technical Advisory Committee and a member of the ICAEW National Technical Advisory Committee and ICAEW Technical and Practical Audit Committee and the CCAB LLP SORP Steering Group.

Professional qualifications and memberships

Member of the Institute of Chartered Accountants of Scotland (ICAS) and the Institute of Chartered Accountants of England and Wales (ICAEW)

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Article

FRS 102 changes: Real estate

Updates to FRS 102, effective from 1 January 2026, are likely to have a smaller impact on real estate investors’ financial statements than compared to their tenants. However, it will affect them in several ways and, as always, preparation is key.

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Article

Audit reform bill shelved: What it means for governance and audit quality

The government’s decision to shelve the long‑awaited audit reform bill has prompted a mixture of relief, disappointment and uncertainty across the market.

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