Analysis

baroness-hogg-1

FRC vows to continue audit reform fight in annual meeting

FRC says it plans to work closer with audit committees, opens Brussels office, and is verging on sanctioning audit performance failures itself, at Baroness Hogg's last annual meeting

17 Sep 2013

Arms Linking Together

Proposed changes to taxation of LLPs irk advisers

Professional services firms are incredibly resistant to government's proposed changes to the taxation of partnerships

06 Sep 2013

Ade Cheatham Colin Shaw Jeremy Bowler

Best Practice: Cooper Parry's Ade Cheatham & Jeremy Bowler

The new chairman and CEO at Cooper Parry discuss succession planning and targeting the firm's core markets

06 Sep 2013

RSM Tenon & Baker Tilly: In this together...

Does Baker Tilly need RSM Tenon as much as the listed firm needs Baker Tilly?

28 Aug 2013

Five-year audit tender costs disproportionate

Forcing companies to tender audit work every five years could prove costly, finds Richard Crump

16 Aug 2013

Public scrutiny making football FDs cautious on compliance

FDs in football clubs more focused on management of corporate governance than if they were in a similar sized business outside of the industry

15 Aug 2013

Best Practice: BDO International's Anders Heede

BDO International's CEO of network development and Europe talks about the future, PKF and the network's 50th birthday

09 Aug 2013

Best Practice: HW Fisher’s Michael Davis

Eighty years on from HW Fisher's formation by Harold Fisher in 1933, the business still holds true to its entrepreneurial principles

06 Aug 2013

Mid-tier handed "permission to play" in FTSE 350 audit market

While not perfect, Competition Commission audit reforms means it is in the mid-tier's hands to pick up work

24 Jul 2013

Best Practice: Saffery Champness’ Jonathan Fox

The only non-accountant managing partner in the top 20 discusses how he has redefined the role in separating management work from client work

17 Jul 2013

Best Practice: CCW's 'changing of the guard'

Andrew Pianca reflects on his time in office while David Mellor talks through his challenging vision at the firm

04 Jul 2013

Analysis: Law Society's beef with the ICAEW's probate plans

Accountancy Age runs through concerns about the ICAEW's plan to become a probate licensing body, as the institute looks to defend itself

26 Jun 2013

G8 tax evasion action plan an “anti-climax”

After releasing a ten-point action plan on tax evasion, the G8's proposals have been branded an "anti-climax" by advisers

19 Jun 2013

Institute tie-up on far side of world has UK ramifications

UK institutes should take heed if New Zealand and Australia are able to create a new joint trans-Tasman accountancy body

17 Jun 2013

Audit committees need to get cracking on Companies Act reform

Companies Act reform welcomed but audit committees must start working on this quickly

14 Jun 2013

Don't panic! is the message despite avoidance scheme ruling

What at face value appears to be a significant ruling on accountants' duties may not be the watershed it appears, say advisers

07 Jun 2013

Analysis: OECD aims to fix corporate taxes within two years

The OECD and UN contributed towards a week of high-level discussion on tax avoidance. Accountancy Age follows the developments

03 Jun 2013

Glacially slow progress in M&S group tax relief case

Despite M&S winning original European ruling on group tax relief claims in 2005, eight years on there are still loose ends

03 Jun 2013

HMRC launches bid to close offshore NIC tax gap

HMRC steps up efforts to close offshore intermediaries tax loophole

31 May 2013

Accounting rules could lead to artificial lease structures

Overhaul of lease accounting rules still complex and could lead to restructuring of lease agreements

23 May 2013

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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

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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.

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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.