Practice regulation

Competition Commission Victoria House

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-logo

Leader: Audit 'baby steps' are pragmatic

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

22 Feb 2013

nick land

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ICAEW audit mix-up sees hundreds of qualifications rescinded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

Big Four alumni's influence could restrict competition

Competition could be restricted by the backgrounds of those involved in the appointment of auditors, regulator finds

08 Oct 2012

Colin: Audit reform changes tack

Colin sums up what many think about the new direction that the EC's audit reform plans are taking

19 Sep 2012

Poll – AADB reprimands should reflect scale of crime

Just over half of readers feel stature of defendants should not affect the severity of punishments in AADB disciplinaries

29 Aug 2012

Colin: Accountants to stand up and be counted

Colin's take on plans by accounting regulator to better codify whistleblowing rules

28 Aug 2012

Page 3 of 15

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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

This web seminar will explain how finance directors can monitor and understand the various financial costs of staff turnover

The Practitioner: 'Tis the season to tidy up

The Practitioner lets loose with 'Deskgate', after losing the plot over yet another untidy area...

AS2014: Osborne's reforms sensible - IoD

Sensible reforms preface more radical tax policies in next parliament, writes Institute of Directors' head of taxation Stephen Herring

#AS2014: ACCA still concerned over public coffers, despite spending plans

Government's spending plans give false impression of state of the UK's finances, writes ACCA's Chas Roy-Chowdhury

bad-links-coverl

Intermediary rules: What your clients need to know

Alastair Kendrick walks through the new landscape for workers engaged through intermediaries, and finds that clients might not have up-to-scratch systems and processes

Taking Stock: 2014 in cartoons

Colin and friends take you through their year - using the medium of pithy cartoons

Taking Stock: Massaging the figures

TS was pleased to note some interesting methods to alleviate Christmas stress

Colin: Using Google to make money out of the net

Colin thinks Osborne's latest tax wheeze means he is not such a bad egg after all

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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.

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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.