Analysis

pliers

Top 50 Audit analysis: Squeezed until the pip squeaks

Pricing pressure and company exemptions are putting the squeeze on audit fees

03 Jan 2014

EU Flag

Last minute deal pushes through EU audit reform

EU rules will impose mandatory audit rotation, restrict non-audit services, cap non-audit fees and enhance supervision

17 Dec 2013

The Houses of Parliament

Practices hit in Finance Bill

Professional services practices hit with tough new proposals aimed at stopping disguised employment of salaried partners

11 Dec 2013

AS2013: What the papers say

'Tinkering' is the by-word for the Autumn Statement, a perusal of the papers has found

06 Dec 2013

Co-op due diligence 'needed more work', says KPMG

Auditors from KPMG say more work was needed after they finished their due diligence on the Co-op's acquisition of Britannia Bank

04 Dec 2013

Osborne should warm to Autumn Statement 'themes'

Accountancy Age looks ahead to the Autumn Statement on 5 December

28 Nov 2013

Auditors prepare for life under increased exemption thresholds

A further increase to audit thresholds could force firms out of the market - but cheaper alternatives to audit are available

26 Nov 2013

Best Practice: Goodman Jones' Larry Phillips

Goodman Jones may only have one office, but Fitzroy Square firm’s solid base belies a spirit to use the latest technology to grow, reports Kevin Reed

26 Nov 2013

No tidal wave of insolvencies

Despite some big corporate collapses such as HMV, Clinton Cards, and RSM Tenon, the decline of insolvency cases has taken its toll on some firms

20 Nov 2013

No cracks in the tax foundations

Following last year's nascent recovery, the Top 50's tax service line has managed to remain sturdy under pressure

19 Nov 2013

Universal Credit should follow tax calendar, says Aplin

Aligning Universal Credit and tax calendars could ease burden on small businesses, ICAEW tax faculty chair says in Hardman Lecture

14 Nov 2013

Deloitte, MG Rover and the Tribunal... the story so far

Rachael Singh looks at how accountancy's tribunal came to calculate the record-breaking fine against Deloitte for its work on collapsed car manufacturer MG Rover

31 Oct 2013

Practitioners left in difficult position over clients' tax affairs

An uncomfortable tension exists between the politcal climate around tax avoidance and recent court rulings, leaving practitioners in limbo

30 Oct 2013

Could accountants deflate the 'carbon bubble'?

Report from Carbon Tracker and the Association of Chartered Certified Accountants argues sector has key role to play in tackling climate-related investment risks

18 Oct 2013

Desire to be “SMEs' champion” motivated Iris/KashFlow deal

KashFlow chief assures clients prices won't go up following tie up with Iris and that new group will work to develop a fully-integrated suite of applications

17 Oct 2013

Firms get strategic in lining up audit targets

Auditors will become more strategic in how they recruit, allocate resources and manage their cost base to attack FTSE 350 tenders

16 Oct 2013

Analysis: Female board quotas shunned by finance professionals

The latest Financial Director/Accountancy Age online Debate saw the audience vote in favour of Melanie Richards' opposition to Frances O'Grady's proposal for female board quotas

10 Oct 2013

EU tells IASB and Efrag to toughen up governance regimes

Europe calls for IASB funding arrangements to be reliant on the IASB updating its own governance

08 Oct 2013

Analysis: On balance sheet lease accounting looms large

The days of off balance sheet accounting for leases appear likely to end, despite concerns about more reporting complexity

04 Oct 2013

Miliband’s tax policies divide advisers

Business and tax advisers dubious over Miliband's proposed tax policies after pledged cut in business rates and freeze in corporation tax

25 Sep 2013

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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

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?

Miller's Tale: Quality time(sheets)

Love them or loathe them, timesheets are a part of day-to-day life for most practices. Cara Miller asks whether they're actually outdated, and a hindrance

The Practitioner: In death comes clarity

The untimely death of a client makes The Practitioner think about the role of an accountant

iht-key

Probate: How to manage death and taxes

Mick Jones takes a sideways, but informative, view on the issues accountants face in offering probate services

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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HM Revenue & Customs

Head Of Financial Control

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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.