CASS 6 Audit Companies in Glasgow: Providers Overview
AC
Acumon Chartered Accountants·11 min read
Glasgow has a number of audit companies that offer CASS 6 services for businesses handling client assets. These agencies carry out assurance work focused on custody rules, covering safeguarding and reconciliation of financial instruments in line with FCA standards.
Several companies in the area support investment firms, wealth managers, and other regulated entities with their CASS 6 requirements. They provide reviews and compliance reporting drawing on knowledge of both local conditions and wider UK regulatory expectations.
Acumon
Acumon is a UK firm of chartered accountants and registered auditors that carries out CASS audits for investment firms holding client assets under FCA regulations. The company verifies compliance with the Client Assets Sourcebook rules, with a particular focus on proper segregation from the firm’s own assets and safeguarding in custody arrangements.
Acumon addresses CASS 6 and CASS 7 requirements through detailed checks on client asset segregation, custody setups, reconciliation processes, record-keeping systems, and internal controls. The firm follows a structured audit approach that includes planning, systems evaluation, and testing of holdings before preparing reports for FCA submission. Based in West London, Acumon holds relevant regulatory authorisations and delivers audit engagements with senior professional involvement.
Acumon also supports broader external audit needs for regulated entities, UK subsidiaries, charities, and organisations approaching statutory thresholds or requiring enhanced oversight. The company works with finance teams to help strengthen governance, financial reporting processes, and internal controls across different organisational structures and sectors.
CASS Audit Capabilities
Acumon provides CASS audit services for various FCA-regulated structures handling client assets.
Audit engagements are typically led by senior audit professionals with direct involvement throughout the engagement.
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.
RSM UK delivers support around client money and assets compliance for financial services firms in line with CASS rules. The company works with businesses to review arrangements for protecting client assets should issues arise with the firm itself.
Specialists there assist with assurance reviews that look at segregation and allocation of assets along with preparation of related returns to the FCA. They focus on specific actions to align operational processes with the requirements while addressing any gaps identified during checks. This approach helps firms manage the regulatory expectations without unnecessary complications in daily activities.
Key Highlights:
Specialist team handles CASS arrangements for financial services
Support includes assurance reviews and compliance checks
Work covers preparation of client money and asset returns
Services:
Forensic analysis for compliance evidence
CASS resolution pack development
Risk assurance
Operational process reviews
Contact Information:
Website: www.rsmuk.com
Address: 4th Floor, G1, 5 George Square, Glasgow, G2 1DY
Phone: +44 (0)141 285 3900
LinkedIn: www.linkedin.com/company/rsm-uk
Instagram: www.instagram.com/rsm.uk
Azets
Azets provides services tailored to FCA-regulated businesses including those dealing with client assets. The company supports financial services firms with compliance needs in areas like asset management and related custody matters. Azets combines knowledge of regulatory demands with practical solutions for audit and risk management while working across different sizes of operations.
The company helps maintain proper handling of client assets under the relevant rules. Azets offers guidance on FCA reporting along with risk advisory and governance support for firms in asset management, fintech and insurance. This includes tailored advice on compliance and internal controls that fit specific business models.
Key Highlights:
Emphasis on governance and compliance support
Guidance on audit, tax and regulatory reporting
Support for risk management and internal controls
Dedicated financial services team with regulatory focus
Experience across asset managers and similar entities
Services:
Internal controls review
Audit and assurance
Risk management advisory
Regulatory reporting guidance
Contact Information:
Website: www.azets.com
Address: Titanium 1, King's Inch Place, Renfrew, PA4 8WF
BDO maintains a specialist focus on client asset regulation through its financial services team. James Steele-Perkins leads efforts in this area with a background in CASS-related audit and advisory work. The company has experience supporting regulated firms with assurance and reviews connected to client asset safeguarding while meeting FCA requirements for custody and asset protection processes.
The firm supports different companies through detailed assurance work and advisory services focused on proper client asset handling and compliance requirements. This helps ensure processes meet the necessary standards for safeguarding assets under CASS rules.
Key Highlights:
Support for audit and assurance in client assets
Experience with client asset safeguarding reviews
Partner with dedicated CASS financial services expertise
Background in regulatory supervisory matters
Alignment with FCA custody and protection expectations
Services:
Client asset audits
Assurance services
Advisory on regulatory compliance
Contact Information:
Website: www.bdo.co.uk
Address: 2 Atlantic Square, 31 York Street, Glasgow, G2 8NJ , United Kingdom
PwC offers broad expertise in financial services that extends to regulatory areas including client asset considerations. The company helps firms navigating complex compliance landscapes in the UK. The firm applies its experience to various aspects of regulatory work that involve client asset matters. PwC delivers consistent processes for compliance checks and supports organisations in meeting FCA expectations through careful analysis and documentation. This kind of work often includes detailed examination of controls and reporting mechanisms that keep everything aligned with current standards.
Key Highlights:
Structured approaches to compliance reviews
Experience with client asset reporting obligations
Johnston Carmichael runs a dedicated CASS audit team with knowledge of client asset safeguarding rules. The company works with financial services firms on compliance challenges tied to their business models and operations.
They perform audits that consider governance, controls and technology used in asset custody. Johnston Carmichael also provides insights through management letters with suggestions based on sector experience.
Deloitte supports financial institutions with client asset protection under CASS rules. The company combines regulatory insight with practical experience from various sectors to help firms focus on proper segregation of assets.
Deloitte develops tailored approaches for specific requirements that include external audit services aligned with relevant standards along with assurance over internal controls. The firm assists during regulatory visits and supports activities connected to business changes or regulatory updates. Deloitte also carries out reviews of operating models and identifies gaps in controls that relate to client assets. This work centres on keeping client assets safe especially in insolvency situations while addressing pressures from stakeholders.
Key Highlights:
Experience across capital markets and fintech
Support during regulatory developments
Focus on segregation of client assets
Tailored project scopes for different needs
Services:
Accounting and reporting assurance
Risk and regulatory support
Mergers and acquisitions assistance
Contact Information:
Website: www.deloitte.com
Address: 110 Queen Street, Glasgow, G1 3BX, United Kingdom
KPMG works with regulated firms on compliance with CASS rules for client money and custody assets. The company emphasises keeping assets ring-fenced in case of firm failure through segregated accounts and proper registration.
They provide assistance starting from board level down to operational processes to embed effective management and controls. The firm undertakes thematic reviews end to end along with support for compliance monitoring in co-sourced or outsourced ways. KPMG helps with transformation projects and addresses changes driven by regulatory updates including digital assets. The company also delivers training solutions and hosts forums on current CASS topics.
Key Highlights:
Regular industry forums and webinars
Emphasis on boardroom to business level processes
Expertise in working with the FCA
Support for CASS resolution packs and returns
Services:
Technology solutions for training
Change project management
Advisory on regulatory compliance
Core assurance reviews
Contact Information:
Website: kpmg.com
Address: 319 St Vincent Street, Glasgow, G2 5AS
Phone: +44 (0)141 226 5511
LinkedIn: www.linkedin.com/company/kpmg-uk
Twitter: x.com/kpmguk
Facebook: www.facebook.com/KPMG
Forvis Mazars
Forvis Mazars engages with financial services firms on CASS and safeguarding requirements for investment and insurance businesses as well as payment and e-money providers. The company maintains subject matter experts who interpret technical rules and assess systems and internal controls.
Forvis Mazars applies a consistent assurance methodology to annual reports while supporting identification of risks and gaps followed by remediation where needed. The firm pays attention to IT systems and how they interact for reconciliations and client records. Forvis Mazars draws on experience across asset managers, banks and custodians to address governance and oversight in changing markets.
Key Highlights:
Integrated IT specialist input
Experience with various financial products and services
Dedicated focus on CASS and safeguarding
Services:
Safeguarding compliance support
Audit and assurance
Risk consulting
Controls assessment
Contact Information:
Website: www.forvismazars.com
Address: 100 Queen Street, Glasgow, G1 3DN, United Kingdom
Grant Thornton offers insights into maintaining CASS compliance particularly for growing functions in small and medium firms. The company hosts discussions with expert panels on regulatory focus and common operational questions.
Grant Thornton brings together partners from audit and advisory to address evolving requirements around client assets. The firm shares updates during webinars that cover practical aspects of staying informed on FCA priorities. This approach helps firms keep up with shifts in regulatory attention without losing sight of daily operations.
EY provides assurance services in client asset areas through specialists like Amarjit Singh who focuses on wealth and asset management. The company works on assignments that range from traditional audits to internal control reviews and regulatory investigations for the FCA. EY engages with complex regulatory changes in financial services and represents views at industry committees including those related to CASS matters.
The firm supports protection of assets held for investors and savers through compliance work while maintaining involvement in blockchain assurance alongside traditional client asset topics. EY brings a practical perspective to regulatory investigations and helps firms navigate evolving requirements in wealth and asset management.
Key Highlights:
Focus on investor protection
Work on complex regulatory changes in financial services
Participation in industry committees related to CASS
Specialist leadership in blockchain and asset management assurance
Involvement with ICAEW and FRC on CASS
Experience in regulatory investigations
Services:
Blockchain assurance
Traditional audit engagements
Regulatory investigation support
Assurance services
Internal control reviews
Regulatory compliance work
Contact Information:
Website: www.ey.com
Address: G1 Building, 5 George Square, Glasgow G2 1DY
Phone: +44 113 298 2200
LinkedIn: www.linkedin.com/company/ernstandyoung
Twitter: x.com/EYnews
Facebook: www.facebook.com/EY
AAB
AAB advises firms on client asset protection under CASS regulations in the UK. The company supports regulated entities such as asset managers and others that handle client money or securities by reviewing how procedures align with FCA requirements for segregation and prompt return of assets in case of firm failure.
AAB carries out detailed examinations of operations along with procedures and documentation to map against CASS rules. The firm offers guidance on necessary adjustments and assists during interactions with regulators when needed. AAB also provides input on suitable technology options to reach required standards in compliance setups. This work centres on helping maintain robust controls that meet the expectations set out in the Client Assets Sourcebook while addressing accountability under related regimes such as SMCR.
Key Highlights:
Support during regulator interactions
Input on technology selection for compliance
Detailed reviews of operations and documentation for CASS alignment
Guidance on adjustments to procedures and controls
Picking the right CASS 6 audit company in Glasgow really comes down to who fits your specific setup. Each one has solid experience with FCA client asset rules – from segregation and reconciliations to proper custody safeguards – but they all approach the work a bit differently.
In the end, you want an audit that actually strengthens your controls, not just ticks the regulatory boxes. If you're in Glasgow, it’s worth chatting with a couple of these specialists. The regulatory side keeps evolving, so having someone who knows the local scene can make things smoother. Take your time, ask good questions, and choose what feels right.
AC
Written by the Acumon team
Acumon is an ICAEW-registered firm of chartered accountants and registered auditors
based in London, with offices in Pitstone, Aylesbury and Bournemouth. Need advice on
anything covered here? Talk to us.
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