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CASS 6 Audit Companies in Aberdeen: Practical Overview and Selection Guide

This practical guide offers a clear overview of CASS 6 audit companies operating in Aberdeen and across the UK. Rather than ranking them, we explore what these companies actually deliver when it comes to custody rules and client asset protection.

You will find a range of providers – from larger organisations with broad capabilities to more specialised teams focused purely on CASS compliance. Each brings different strengths in areas such as safe custody arrangements, asset segregation, record-keeping, reconciliations, and internal controls.

Whether your company holds client investments under MiFID or needs robust assurance for FCA reporting, this overview gives you the context to understand who these companies are, the types of clients they support, and how their services align with real-world CASS 6 requirements.

Use this as a starting point to make a confident, informed decision that fits your specific needs.

Acumon

Acumon is a UK firm of chartered accountants and registered auditors providing CASS 6 audit services to FCA-regulated companies. The firm supports organisations that hold client assets under custody rules, with a focus on safe custody arrangements and compliance with the Client Assets Sourcebook.

CASS 6 audits are delivered with a structured, risk-based approach that verifies proper segregation of client assets and effective custody controls. Acumon works with companies across the UK, including those based in Aberdeen and Scotland, using efficient remote capabilities to minimise disruption.

As a registered audit firm regulated by the ICAEW and FRC, Acumon brings independent assurance to custody-related compliance. The team reviews record-keeping, reconciliations, and internal controls to help companies meet FCA Handbook requirements under CASS 6.1.

Acumon supports both established regulated entities and growing companies entering or expanding within CASS-regulated activities. The firm’s approach emphasises clarity, practical insights, and tailored audit processes for client asset protection.

CASS 6 Audit Capabilities:

Acumon provides CASS 6 audit services across various organisational structures and sectors.

These include:

  • FCA-regulated investment companies
  • Companies holding custody assets
  • UK subsidiaries of international groups
  • Financial services companies in Aberdeen and Scotland
  • Organisations requiring safe custody assurance

Regulatory Licences and Registrations:

Acumon holds several audit registrations that enable it to support organisations operating across multiple jurisdictions.

These include:

  • UK statutory audit registration
  • Public Interest Entity (PIE) audit licence
  • Jersey audit licence
  • Isle of Man audit licence
  • Cayman Islands audit licence
  • British Virgin Islands audit licence

These registrations allow the firm to provide audit services to groups that include entities in both the UK and key international financial centres.

Core Services:

In addition to statutory external audit, Acumon provides a range of services that support financial reporting and governance.

These include:

  • Statutory external audit
  • Group and subsidiary audits
  • Public Interest Entity (PIE) audits
  • Charity and not-for-profit audit
  • Audit of international group structures
  • Internal audit and governance reviews
  • Risk management and compliance support

Audit work is often delivered alongside discussions with management and boards regarding financial reporting processes and governance frameworks.

Many organisations initially encounter statutory audit requirements as they grow and exceed the audit exemption thresholds set out in the Companies Act.

Acumon works with businesses that are:

  • Approaching their first statutory audit
  • Preparing for external investment
  • Expanding into international markets
  • Operating within corporate group structures

Early engagement with an audit firm can help ensure that financial reporting systems and documentation are aligned with statutory audit requirements.

Contact Information:

AAB

AAB supports regulated companies with client asset protection under the CASS framework, with attention to custody rules and safe holding of client money and assets. The company helps organisations map complex CASS requirements to their own procedures and controls. Their work focuses on ensuring assets can be identified and returned promptly in the event of firm failure.

The team brings practical experience from working with companies ranging from smaller operations to larger entities in asset management and related sectors. AAB conducts detailed reviews of operations, procedures and documentation related to custody arrangements. The company provides advice on necessary changes and supports engagement with regulators when required. They also offer guidance on technology solutions to strengthen compliance processes. AAB maintains focus on the Senior Managers and Certification Regime responsibilities connected to CASS oversight and reporting.

Key Highlights:

  • Detailed operational reviews
  • Regulator engagement support
  • Technology solution guidance
  • Procedure mapping expertise
  • Ongoing compliance advice

Services:

  • Reconciliation process reviews
  • Custody rules compliance support
  • Client asset segregation assessments
  • CASS audit preparation
  • Control framework evaluations
  • Record keeping verification
  • Safeguarding arrangement advice

Contact Information:

  • Website: aab.uk
  • Phone: +44 (0) 1224 625111
  • Address: Kingshill View, Prime Four Business Park, Kingswells, Aberdeen, AB15 8PU
  • LinkedIn: www.linkedin.com/company/aab-accountants
  • Facebook: www.facebook.com/AABLLP
  • Twitter: x.com/AABGroup_
  • Instagram: www.instagram.com/_aabgroup

KPMG

KPMG supports regulated companies with compliance in the Client Assets Sourcebook, with particular attention to custody rules under CASS. The company works across different financial services organisations to review segregation of client assets and safe custody arrangements. Their engagements often address record keeping and reconciliation processes required for client asset protection.

The team provides core assurance through thematic reviews, control assessments, and support during regulatory developments affecting custody assets. KPMG also delivers insights on CASS change projects and helps companies strengthen governance around client money and custody holdings. Their approach includes collaboration on internal controls and preparation for expanded safeguarding requirements. The company participates in industry discussions and forums focused on practical application of custody rules and evolving regulatory expectations.

Key Highlights:

  • Core assurance reviews
  • Control environment support
  • Regulatory development monitoring
  • Governance framework input
  • Thematic deep dive assessments

Services:

  • Custody rules compliance reviews
  • Asset segregation assessments
  • Reconciliation process testing
  • CASS change project support
  • Governance and oversight evaluations
  • Record keeping verification
  • Safeguarding arrangement reviews

Contact Information:

  • Website: kpmg.com
  • Phone: +44 (0)1224 591 000
  • Address: 1 Marischal Square, Broad Street, AB10 1DD, Aberdeen, UK
  • LinkedIn: www.linkedin.com/company/kpmg-uk
  • Twitter: x.com/kpmguk

Deloitte

Deloitte delivers services focused on client asset protection under the CASS framework, including custody arrangements and segregation requirements. The company works with financial institutions across various sectors to support proper handling of client assets in line with regulatory standards. Their team combines technical knowledge with practical experience in custody-related compliance.

Deloitte undertakes external assurance engagements under the FRC CASS Assurance Standard and provides reviews of internal controls around client assets. The company supports organisations with operating model assessments, gap analysis, and preparation for regulatory visits related to custody rules. They also offer advisory input on regulatory changes impacting safe custody and asset safeguarding. Deloitte maintains a collaborative process during engagements to identify issues early and support practical improvements in record keeping and reconciliation procedures.

Key Highlights:

  • Client asset protection focus
  • Control environment reviews
  • Regulatory visit preparation
  • Operating model assessments
  • Collaborative engagement style

Services:

  • Custody arrangement evaluations
  • Asset segregation verification
  • Reconciliation assessments
  • Internal controls reviews
  • Governance oversight support
  • Record keeping analysis
  • Safeguarding compliance support

Contact Information:

  • Website: www.deloitte.com
  • Phone: +44 (0)1224 625888
  • Address: 8th Floor, The Silver Fin Building, 455 Union Street, Aberdeen, AB11 6DB, United Kingdom
  • LinkedIn: www.linkedin.com/company/deloitte
  • Facebook: www.facebook.com/deloitteuk
  • Twitter: x.com/deloitteuk
  • Instagram: www.instagram.com/lifeatdeloitte

Johnston Carmichael

Johnston Carmichael delivers CASS audit services with attention to the practical challenges of client asset compliance. The company supports financial services companies in meeting custody rules through structured assurance engagements. Their approach considers individual business models and operational realities.

The dedicated CASS audit team brings sector knowledge and works closely with IT specialists to review controls across systems and applications. Johnston Carmichael produces detailed management letters with observations from the audit process. The company maintains ongoing focus on regulatory developments and applies consistent standards across reasonable and limited assurance engagements. Collaboration forms a central part of their process with clients in the financial services sector. This includes attention to governance, record keeping, and reconciliation procedures relevant to safe custody arrangements.

Key Highlights:

  • Specialist CASS audit team
  • Integrated IT controls review
  • Management letter with observations
  • Focus on regulatory developments
  • Collaborative client approach

Services:

  • CASS audit engagements
  • Safeguarding audits
  • Governance and control reviews
  • Reconciliation process assessment
  • Custody arrangement evaluations
  • Record keeping verification

Contact Information:

  • Website: johnstoncarmichael.com
  • Phone: 01224 212222
  • Email: dpo@jcca.co.uk
  • Address: Bishop’s Court, 29 Albyn Place, Aberdeen, AB10 1YL
  • LinkedIn: www.linkedin.com/company/johnston-carmichael-chartered-accountants-and-business-advisers
  • Facebook: www.facebook.com/JohnstonCarmichael
  • Twitter: x.com/JC_Accountants
  • Instagram: www.instagram.com/johnston_carmichael

Grant Thornton

Grant Thornton provides insights into the evolving CASS regime including custody rules for client assets. The company tracks regulatory changes that affect safeguarding and compliance across different financial sectors. Their work covers the expanding scope of client asset protection requirements.

The organisation supports companies navigating new rules for payment and e-money firms under CASS 15 along with preparations for digital assets. Grant Thornton emphasises strong governance, risk controls, and operational arrangements in CASS compliance. Auditors at the company adapt approaches to meet assurance standards for safeguarding and custody arrangements. The firm highlights the importance of understanding how business models interact with CASS requirements and technology systems. This includes attention to reconciliations, segregation, and overall control frameworks.

Key Highlights:

  • Focus on evolving CASS rules
  • Safeguarding audit support
  • Governance framework reviews
  • Technology and controls insight
  • Regulatory change monitoring

Services:

  • CASS assurance engagements
  • Safeguarding audits for payments
  • Custody rules compliance reviews
  • Reconciliation testing
  • Governance assessment
  • Risk and control evaluation
  • Digital asset CASS preparation

Contact Information:

  • Website: www.grantthornton.co.uk
  • Phone: +44 (0)1224 925 986
  • Email: dan.j.dickinson@uk.gt.com
  • Address: Neo House, Riverside Drive, Aberdeen, AB11 7LH
  • LinkedIn: www.linkedin.com/company/grant-thornton-uk
  • Instagram: www.instagram.com/gt_trainees

Conclusion

Choosing the right CASS 6 audit partner in Aberdeen or across the UK ultimately depends on your company’s size, sector, the maturity of existing processes, and specific regulatory requirements. Some companies take a more integrated approach that combines custody reviews with broader controls, while others focus more narrowly on safe custody arrangements, segregation, and reconciliations.

The landscape includes established players with deep sector experience as well as teams that emphasise targeted CASS expertise. This guide provides a neutral overview of how these companies approach client asset custody compliance, without ranking or recommending any single option.

The right partner delivers independent assurance and practical steps to reduce risks and support resilience. Use the information here as a starting point to compare services, review approaches, and identify who best aligns with your operational needs and compliance priorities.

Feel free to reach out directly to the companies for detailed discussions tailored to your situation.