This work is divided into two areas which are dealt with in two separate locations:

• bookkeeping is carried out by an associate firm under the Lancasteri practice's control, therefore all work connected to the upkeep of company accounts, such as revision of balance sheets and presentation of tax returns, is dealt with in that office

• accounting consultation, such as the rewriting of accounts and balance sheets as well as auditing itself, is all dealt with directly by the staff of the Lancasteri practice, principally on behalf of the legal authorities.