Angus Kemp | Director Sarah Woodhouse | Sandra Le Cheminant |


We work with all sizes of companies and act for both local companies and those from other offshore jurisdictions. There are many reasons why clients approach us to perform an audit and issue an independent report on their annual financial statements:

  • They have a legal or regulatory requirement to have an audit
  • Their bankers have requested their financial statements be audited
  • The knowledge that access to funding is easier with audited financial statements
  • The comfort that having audited financial statements adds value when coming to sell a business
  • They have multiple shareholders
  • Or simply as a sign of good practice that adds credibility to the financial statements they produce
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Charles Wharrie | Director

Charles Wharrie



Charlie moved to Guernsey in 2004 and went onto to qualify in Guernsey with a large accountancy firm. He moved to the practice in April 2010 following in the footsteps of his father who took a similar path into general practice. He works predominately with our audit clients but also completes assurance engagements, accounts preparation and tax work. When not working Charlie spends most of his time enjoying his new family and fighting back the growing list of things to fix in his house and garden.

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Sandra Le Cheminant |

Sandra Le Cheminant


Sandra joined the team when Kemp Le Tissier took over the book of business from Le Lacheur Picot Chartered Accountants in April 2011. Having initially started as a receptionist / telephonist / book keeper she has now been re-titled as Office Manager as her list of jobs and responsibilities has become ever longer. With 14 years prior experience in the hotel and estate agency trade she very much enjoys meeting and talking to people and is the welcoming face of the office.

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Angus Kemp | Director

Angus Kemp



Having founded the practice in 2002 Angus continues to service his own clients and specialises in audit and assurance services, liquidations and general business advice. He came to Guernsey in 1985, having qualified in Glasgow, and has spent time with Coopers & Lybrand and BDO as well as a spell with ICI. A bit of an academic, he continues to lecture on Accountancy and Company Law and is retained as a consultant by the GTA University Centre. A keen sportsman, Angus can still be found playing tennis or football (should he be doing this at his age) and has represented both Guernsey and the Channel Islands many times at tennis including at two island games. He is also looking forward to reading the books he has been collecting for the last 30 years but never had time to read

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Sarah Woodhouse |

Sarah Woodhouse


Sarah mans the engine room for our company accounts production. She works on our incorporated businesses and some sole traders producing their end of year accounts and tax computations. She understands our clients as she comes with a long pedigree in local business having worked internally for both finance and non-finance companies for many years prior to working in practice. Pedigree is an appropriate word to use as Sarah’s main interest outside of work are her lovely Beagles Barney, Biscuit and Mojo. With 10 years of Dog Shows under her belt she has taken her dogs to many shows; in Guernsey, Jersey and the UK – including Crufts.


Audit Engagements

The objective of an audit is to enable the auditor to express an opinion whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework. 

We conduct all our audit engagements using our computerised audit software and in accordance with auditing standards so you can be assured of a high quality and efficient audit process. Furthermore all our audit department staff have in excess of 10 years individual audit experience so you can be confident that knowledgeable staff will be attending your premises.

Assurance Review

This is an alternative to audit where management would benefit from an independent review of the financial statements with a conclusion, but no audit opinion.

This can be a good solution where a full audit is not legally required.

Agreed upon Procedures

An alternative to audit where management would benefit from a factual report on a  specific set of parameters.

The subject matter of such engagements varies greatly from reviews of specific aspects of a client's business to reporting on compliance with laws, regulations and professional bodies rules to which they must adhere. 


If you would like to discuss your requirements or find out more about how we can help please don't hesitate to contact us.

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