MAYBE I'VE TURNED INTO a grumpy, cynical, old hack. Perhaps, previously, I was just grumpy, cynical and not-so-old.

Whatever the case may be, I want to comment on the latest round of non-executive appointments at easyJet.

How can Adele Anderson be a 'neutral' appointment onto easyJet's board? Both her and Sir Mike Rake (pictured) served together at KPMG, where he was UK senior partner and then International chief, while Anderson served as a board member and CFO.

It goes without saying that the benefit of having a senior accountant (Sir Mike in this instance) as chairman goes beyond just strong governance and risk management. They'll be able to attract and pinpoint strong finance pros to help out.

But as I noted a few months' back with ex-Deloitte Nick Sanderson's appointment to FD at Great Portland Estates - where former Deloitte chairman Martin Scicluna chairs - such appointments can feel a bit 'close'.

Perhaps, as non-execs, Sir Mike and Adele are classified as both sitting on the 'same side of the table' anyway.

Maybe I'm being more naïve than cynical. Maybe she's the best choice, and such 'closeness' is inevitable with a relatively small pool of board talent available. Maybe it's a great thing that the much-feted Anderson has taken the role - moving from practice to business she has effectively expanded the pool, after all.

Maybe.

TO MY GREAT disappointment, the Financial Reporting Council's (FRC) new 'lab' contains no test tubes, steam-exuding copper pipes, or white coats.

I know this for sure as I asked the Financial Reporting Lab's spokeswoman Alison Thomas. Her response was actually "no bunsen burners".

The lab fails to have even a designated space at the FRC that you would have more realistically imagined replete with decks of laptops, rulebooks and electronic whiteboards. Instead it's more 'what you want it to be' - conceptual.

The lab intends to bring investors and companies together to work through pain points in financial reporting.

While the FRC prefers the term facilitator, it's not too far a stretch to consider the FRC as mediators. Many scenarios are likely to see frustrated investors calling on companies to open up the numbers in a more transparent way - with accounting advisors 'cheering on' from the sidelines. Obviously the FRC would hate to be considered the referee.

That will be an issue it will have to face. The FRC will also need to consider how it publicises what it would hope to be 'good work'. The parties will be extremely reticent to air dirty laundry in public, yet the council will want to flag up the kind of disputes, sorry - 'issues' - that have been resolved.

Then again, the council knows that. It will be fascinating to see how it all pans out.

YOU'D IMAGINE the end of July in the south-west is all about watching cows stand at a strange angle on the grassy incline of Corfe Castle, or teenagers whacking on a bodysuit to go surfing in Newquay.

However, the region's big local practices have been busy doing business.

This week has seen Francis Clark and Winter Rule merge, while Bishop Fleming has expanded its reach 'up the M5 corridor' with the acquisition of Rabjohns.

Geographic, and service line, expansion lay behind the deals. Of course mass also equates to efficiencies and more 'clout' - a bigger brand footprint.

We've heard for years that consolidation among the 'next tier' of firms, those that don't necessarily pick up all the headlines, is due. Just today we've seen five 'director' firm Greenhalgh get it on with three-partner HSKS.

So we've seen some action, but has anything acted as a catalyst for these deals?

Well it can't just be the weather, and is unlikely to be any one factor. It seems that, after a tough couple of years, many firms see opportunities to expand, beyond the already-mentioned benefits.

Without commenting directly on the three deals themselves, we may have the baby-boomers looking to pass on their businesses; practices prices 'competitively' shall we say.

On the client side it could be argued that there is a growing need for small and growing businesses to have relatively sophisticated requirements, i.e operating abroad. This is amplified with cheap sterling, a point made to me by Francis Clark boss Les Burnett.

So exciting times ahead, and surely not driven purely by the local delights of Plymouth, Truro and Poole.

YOU MAY HAVE NOTICED that the backbone of the economy - the SMEs - are finding it tough, so who's going to help them?

Access to finance is proving tricky, while markets stumble along with disposable income proving sparse.

This comment piece from Menzies' Julie Adams makes fascinating reading, urging accountancy firms well below the top tier to invest in stronger international connections as SMEs look across borders for growth opportunities.

There is a theme behind the three apparently random sentences I've written above. The humble accountant, if you look closely enough, is propping it all up.

It would be great if the government would recognise the important part advisors will play in helping business get back on its feet, besides only 'communicating' with them in the context of tax.

But that's unlikely. And, of course, it's fair to say that the firms are big enough and ugly enough to look after themselves.

So SME advisors have three key areas to think about. Firstly, clients' access to finance. As the BBA/BDRC survey has found, just 15% of SMEs applied for, or renewed, their banking facility - albeit with a relatively high success rate.

Banks aren't going to throw good money after bad, so advisors need to make sure their clients present the clearest and accurate picture possible, or even consider financing alternatives. Maybe encourage SMEs to stick their head above the parapet?

Cash management is key, but then I don't really have to mention that to you.

Thirdly, as Julie Adams pointed out, smaller firms must better organise themselves to help SME clients take advantage of overseas market opportunities.

Cash management, access to finance, inroads to other markets. These are the key to SMEs' prosperity, and in turn the economy as a whole.

Will advisors satisfy themselves with propping up business, or helping it to flourish?

GOOD LUCK to management accountant Tom Goodliffe, who is set to perform at the Edinburgh Fringe.

Performing The Good Liffe [Does that work phonetically? Ed], Tom describes himself as spending "years in a job he didn't like to buy things he didn't need to impress friends he didn't have".

"Expect spreadsheets", he says ominously.

TS says "good luck Tom", and here's a shameless plug for your show. Find out more about his August gigs at Cabaret Voltaire for the Fringe here.

Follow the 'Liffemeister on Twitter at @TomGoodliffe

SOMETHING 'IRREGULAR' has happened at Bridge Business Recovery - that much is abundantly clear from its administrators' statement.

The seven-partner firm (eight before co-founder James Bradney recently left) was ticking along quite nicely before the roof caved in.

As I'm not planning on getting sued, it's therefore difficult to run through all the various rumours and hearsay around its collapse into administration.

But some issues can be aired.

Why did the courts reportedly decide that a pre-pack was not appropriate for Bridge? It certainly fitted the classic criteria for a pre-pack: A people business where any value would disappear if allowed to drag on through insolvency; insolvency professionals from KPMG reportedly backed the plan; as did the major creditor -believed to be HMRC. Answers on a postcard please.

As for the running of Bridge, there's not much detail that we can go into. Suffice to say, its controls and corporate governance must be called into question.

Whether a business' problems are cultural and endemic or very narrowly-focused, it seems that in the case of Bridge the seasoned business advisors were too busy helping others to kick their own tyres.

And that's a great shame for an exciting business - and a salutary warning to other new and fast-growing firms.

I NOTED with great interest the appointment of Nick Sanderson to FD at Great Portland Estates (GPE).

He is set to join from Deloitte, where he has served in real estate corporate finance since 2010.

Sanderson's appointment was hailed by Martin Scicluna, former Deloitte chairman between 1995 and 2007, who's currently GPE's chairman.

GPE is audited by Deloitte.

Now, Sanderson and Scicluna weren't at Deloitte at the same time. Sanderson hasn't worked on GPE's account while at the firm.

As GPE's spokesman said to me he's the best candidate for the role and the fact he's from Deloitte is "a coincidence". There are no corporate governance issues, he pointed out several times.

I appreciate the spokesman's points. But, from the outside, I can't help but feel that it just looks...close.

IF THE BUSINESS map's being re-shaped, are you in good enough shape to keep up?

I ask you this question having read a fascinating piece about HSBC/The Future Laboratory research in the FT today.

The research flags up emerging industries driven by technological innovation, that are in effect creating hubs, or supercities, devoted to particular specialisms.

For instance, plastronics (something to do with microchip manufacturing apparently) hubs are emerging in Durham, Cambridge, Swansea and London.

Sunderland and Norwich are big on low-carbon transport, it finds.

From the business advisor angle, I wonder if these burgeoning industries - full of start-ups and grand ideas - require 'specialist' advice?

Does a Norwich-based accountancy practice have the wherewithal to help a low-carbon transport business grow? Are new-industry small businesses any different to handle for an advisor than, say, a startup widget manufacturer?

I don't pretend to have the answer, if there is a single answer, but I believe that these new industries will have their own idiosyncrasies and specialist requirements.

It will be fascinating to see whether these new hubs will lead to the creation of new, specialist practices, or provide growth/re-focus for existing firms.

I'd really welcome any thoughts on this, please send a comment through, or send a tweet to @goonerreed