Practice regulation

kpmg reception

KPMG could face FRC investigation over HBOS audit

FRC announces it will look into whether KPMG will be investigated for a future tribunal over its audit work at HBOS

11 Apr 2013

Big Four

Big Four find Competition Commission audit conclusions lacking

Big Four audit firms criticise basis of watchdog's conclusions as "flawed", "unsound" and based on selective evidence

08 Apr 2013

the-practitioner

The Practitioner: No post-holiday blues

An extended break for The Practitioner sees the mojo return

27 Mar 2013

Investor power at core of Competition Commission remedies

Greater visibility of work done by auditors and audit committees will prove their interests are being served

26 Feb 2013

Big Four dismiss claims they are failing shareholders

Competition Commission claims that auditors have misaligned incentives between shareholders and management, denied by Big Four

22 Feb 2013

Leader: Audit 'baby steps' are pragmatic

Competition Commission takes a realistic, but relatively unexciting, view on opening up the audit market

22 Feb 2013

Auditors should reveal more about potential risk, say readers

Audit reports should provide greater detail, Accountancy Age readers say in a poll

22 Feb 2013

Big Four audit dominance has "adverse" effect, CC to find

The Big Four dominance of the listed audit market has an "adverse" effect on competition, an investigation into the firms' concentration of the market is expected to find

18 Feb 2013

Internal auditors banned from engagement teams

FRC bans auditors from using internal audit staff on engagement teams; IIA recommends scope of internal audit should be unlimited

12 Feb 2013

Colin: Give me a sign

Colin ponders what any changes to auditors' risk assessment might entail

08 Feb 2013

EU standard setters wade into IFRS debate

The FRC joins with fellow European national standard setters to influence IASB's work on conceptual framework that underpins IFRS

08 Feb 2013

Scope of auditors' report to be extended to include risk

FRC proposes step change from the traditional binary pass/fail model of audit reporting

05 Feb 2013

Supreme Court rules against extending privilege to accountants

Judges rule five against two to maintain privilege for lawyers only

23 Jan 2013

IASB could water down advisory forum membership criteria

Hans Hoogervorst suggests advisory forum commitment requirement could be changed to get FASB on board

11 Jan 2013

FRC deaf to profession's howls over fine calculations

Regardless of howls of opposition from the profession, the FRC is pushing ahead with changes to the way disciplinary fines are calculated

12 Dec 2012

ICAEW audit mix-up sees hundreds of qualifications rescinded

ICAEW apologises as members' audit qualifications are pulled due to ineligibility mix-up

10 Dec 2012

Firms vie over FTSE 350 audit market definition

Big Four and mid-tier disagree over Competition Commission definition of audit market

29 Oct 2012

Editorial: Insolvency practitioners must break out after being hemmed in

IPs must fight to restore cross-border insolvency jurisdiction rights

26 Oct 2012

Hoogervorst gets tough over IASB framework deadline

IASB chief bemoans dysfunctional processes and decision-making that hinders its ability to deliver projects to deadline

21 Oct 2012

Competition Commission delays audit inquiry findings

UK watchdog pushes back provisional findings of audit investigation to January

17 Oct 2012

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2shotguests

How software as a service can meet the strategic needs of a growing business

Organisations are now looking for a software service that is cost effective, flexible, streamlined and able to meet the needs of the business both today and in the future

Organisations are now looking for a software service that is cost effective, flexible, streamlined and able to meet the needs of the business both today and in the future

Bank raiding powers could put HMRC at top of insolvency pecking order

Will HMRC’s new bank raiding powers see insolvency practitioners pursuing it for funds taken illegally in the event of bankruptcy?

The Practitioner: The promise of the pension pot

The combination of pensions drawdown and enterprise investment tax planning makes the Practitioner's mouth water - but can the firm get its pensioners lined up in a row?

Leader: Charity begins at home

With so many accountants require support and counselling, an already charitable profession must consider where its efforts go

linkedin-screenshot-1-web

Social networking: How does the Top 50 stack up?

Firms are failing to realise the business benefits of social media sites such as utilising LinkedIn

Colin: There's nothing like a well-thought-out plan

Colin wonders whether some SMEs are keeping it too simple

Taking Stock: When tax is stranger than fiction

Sometimes you just can't make it up, TS finds

Scrapping IR35 all very well – but what else?

IR35 has proven ineffective, but 'what are the alternatives?' asks Calum Fuller

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Briefings

budget-management

Why budgeting fails: One management system is not enough

If budgeting is to have any value at all, it needs a radical overhaul. In today's dynamic marketplace, budgeting can no longer serve as a company's only management system; it must integrate with and support dedicated strategy management systems, process improvement systems, and the like. In this paper, Professor Peter Horvath and Dr Ralf Sauter present what's wrong with the current approach to budgeting and how to fix it.

cchcover

iXBRL: Taking stock. Looking forward

In this white paper CCH provide checklists to help accountants and finance professionals both in practice and in business examine these issues and make plans. Also includes a case study of a large commercial organisation working through the first year of mandatory iXBRL filing.