Freelance financial-reporting professionals – consolidation specialists, IFRS/FRS technical experts, interim financial controllers, year-end contractors – work inside the numbers companies publish and file.
Insure to the sensitivity of what gets filed: £1m–£2m PI named to financial-reporting work, body-compliant if you're in practice, D&O-checked if you take interim seats. Keep technical judgments documented with the standards they rest on – in this trade, the working papers are the defence – and keep cover running through the quiet months; the restatement conversation happens at audit time, not engagement time.