The partnership integrates Mercia’s established UK content into dnl’s platform, helping firms move from static checklist documents to structured digital execution

Germany, Berlin / UK, Leicester, 16 June 2026 – Mercia and dnl today announced a partnership to integrate Mercia’s UK disclosure checklists into the dnl AI audit platform. The collaboration enables audit firms to execute Mercia’s established checklists within structured digital workflows that connect audit procedures, documentation and supporting evidence in one environment.

The partnership comes as audit firms face increasing pressure to improve consistency, documentation quality and operational efficiency, while managing complex reporting requirements and constrained team capacity. By combining Mercia’s disclosure checklist content with dnl’s AI-enabled workflow platform, firms can move away from fragmented checklist documents and file-based processes toward a more structured way to perform, document and review disclosure requirements.

The integration covers key UK reporting frameworks, including FRS 101, FRS 102, FRS 105 and IFRS, as well as sector-specific checklists for academies, charities, clubs, pension schemes, registered social housing providers and societies.

Within dnl’s ai/checklists product, Mercia’s checklists are transformed into structured workflows that guide audit teams through procedures, documentation requirements and evidence collection. Related procedures and disclosures have been consolidated into unified workflows designed to simplify navigation, reduce duplication and support more consistent execution across engagements.

Access to the integrated Mercia checklists is included within the dnl platform, for eligible firms, without requiring  a separate Mercia licence.

“Audit firms do not need more disconnected checklists. They need structured workflows that connect methodology, evidence and execution in a way that scales,” says Andreas Schindler, CEO of dnl. “Mercia is one of the most established content providers in the UK market. By bringing Mercia’s disclosure checklist content into dnl, firms can work within trusted UK audit frameworks while reducing manual coordination, improving documentation quality and giving teams a clearer way to complete audit work. Professional judgement remains with the auditor, but the process around that judgement becomes more structured, transparent and efficient.”

The platform allows audit teams to work through checklists, link supporting evidence directly to individual procedures, and maintain a consistent audit trail throughout the engagement. dnl’s AI capabilities help teams prepare and organise workflows, identify relevant supporting information and reduce repetitive manual work, while final conclusions and judgements remain fully in the hands of the audit team.

“Mercia's content has underpinned audit quality in UK practices for more than 40 years.” says Lynn Radose, Product Director at Mercia. What this partnership with dnl changes is the environment that content lives in. Firms with a growth culture need more than documents, they need workflows that connect methodology, evidence and execution in a way that scales with their ambitions. This collaboration is our response to that. It's how trusted content becomes a platform for forward-thinking practice.”

The collaboration reflects growing demand among audit firms for integrated workflow environments that combine documentation and evidence management in a more structured and scalable way.

The integrated Mercia checklists will be available to eligible firms through the dnl platform from now.

About Mercia

Mercia is the professional development partner for accountancy and tax firms that are building for what comes next. For over 40 years, more than 7,000 firms across the UK and Ireland have trusted Mercia for training, compliance and marketing support, not just to stay current, but to grow with confidence and lead with integrity. Today, Mercia combines that depth of sector expertise with AI-enabled tools and forward-thinking content to help practices do more, deliver better and build the kind of firm their profession requires.

Mercia Group Ltd | Supporting Accountants in Practices.

About dnl

dnl develops AI software for audit and reporting workflows. Its platform helps audit firms structure procedures, manage checklists, connect documentation with supporting evidence and maintain clear audit trails in one environment. Core modules include ai/checklists for audit workflow execution and ai/numbers for automated number validation. dnl’s mission is to make audit work clearer, more efficient and easier to scale.