Articles

Notes from
the same desk.

Short pieces by Zafar Alam, in the book’s world - the question before the answer, in everyday decisions.

28 September 2026

Nineteen Clean Audits

Carillion filed nineteen years of clean audit opinions before it folded with nearly £7bn of liabilities against £29m in cash. The signatures were real. So was the missed question. A short piece on what an audit opinion is - and what it never promised.

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