@misc{misc, title  = {{Why the principle of capital maintenance and the definition of distributable profits matter: a briefing note from the Audit Reform Lab}},

 publisher = {{Audit Reform Lab}},

 url = {{https://eprints.whiterose.ac.uk/id/eprint/220539 https://auditreformlab.group.shef.ac.uk/principle-of-capital-maintenance/ }},

 year = {{2024}},

 month = {{11}},

 author = {{Leaver A}},

 note = {{Accessed on 2025/11/28}}}