With the clock ticking down to December most firms still have a lot to do in order to tick all the boxes for SM&CR whether they be a sole-trader or a multi-national player.
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What will the SM&CR mean for sole traders?
One of the more common questions we receive from business owners since publication of the Senior Managers and Certification Regime (SM&CR) is whether, as a sole trader business, they will be affected, and whether or not they will have to do anything differently from the December 2019 deadline onwards.
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