Accountancy Matters

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Little chance EC can find an accountant without an IFRS opinion

ICAEW & Mazars' conflicts of interest with IFRS review indicative of relationship between profession and regulators

25 Feb 2014

defensive-coach

Defence the best form of attack for KPMG in new audit landscape

Standard Chartered and British Land have taken a very different approach to tendering under new audit rules

29 Jan 2014

flaws

Accountancy insolvencies expose flaw in government audit policy

A 41% spike in the number of firms going bust can be attributed in part to increased audit thresholds

23 Dec 2013

Opinion: EU non-audit black list is a grey area

Prohibited tax services are open to interpretation, claims Richard Crump

18 Dec 2013

Battle over 'prudence' isolates the IASB

The view of the many isn't necessarily right, but the IASB appears to be alone in defending its stance on prudence

17 Oct 2013

Competition Commission must roll back on audit rules

Competition Commission must heed the view of business and adopt FRC approach to audit tendering rules

28 Aug 2013

Another day, another audit rotation

The new fashion of appointing fresh auditors has yet to extend outside the Big Four

05 Aug 2013

FRC audit rules should have been given time to take root

Mandatory five year audit tendering will do little to improve competition for FTSE 350 work

23 Jul 2013

America has put the mockers on EU audit reform

Decision to prohibit mandatory rotation in the US puts question mark over EU audit policy

10 Jul 2013

Wrangling persists over who should oversee auditing in the EU

Supervision, mandatory rotation and a black-list for non-audit services proved contentious when discussed by EU finance ministers

31 May 2013

Success of FRS 102 needs to be replicated on going concern

The consultation process for FRS 102 was arguably the most wide-ranging the FRC has ever conducted. It should apply the same rigour to going concern

20 May 2013

Audit reforms are a great compromise: no one is happy

Neither the Big Four nor mid-tier firms are happy with Sajjad Karim’s proposals for 14-year mandatory audit rotation. The essence of a good compromise

26 Apr 2013

Integrating the reporting clutter

Reporting of non-financial information is to be applauded, but will add to the disclosure burden in the short term

18 Apr 2013

A bank carve-out would be thin end of reporting wedge

Carving out separate IFRS for banks will not prevent systemic shocks

31 Jan 2013

Audit reform aboard the slow train of Europe

An initial vote on controversial reforms of the audit market are due in March, but don't be surprised by more delays

28 Jan 2013

Standard setters vie for seat at IASB's top table

With limited space, national standard setters could be left scrapping for a seat on the new IASB’s advisory forum. The fight to influence proceedings begins now

15 Nov 2012

FRC practices what it preaches

FRC avoids charge of “do as I say, not as I do”, by changing its auditor

05 Oct 2012

Audit competition depends on how you look at it

Big Four and mid-tier views over what constitutes competition are so distant it is questionable whether Competition Commission findings will settle argument

25 Sep 2012

AADB sanctions will prompt wistful thinking

The Big Four may look back wistfully at the days when a record fine could be represented by the paltry sum of £1.4m

23 Apr 2012

What's the hold up, Barnier?

Barnier's audit reform publication has been delayed, but is it down to eurozone crisis or stakeholder resistance?

24 Nov 2011

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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?

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

Share Price Centre

Track the fortunes of UK-listed companies with our Share Price Centre

PI Insurance

Professional Indemnity insurance tailored to the needs of small- to medium-sized practices

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Locate an accounting practice that meets your particular business needs

HM Revenue & Customs

Head Of Financial Control

HM Revenue & Customs, Telford, Full Time, Permanent/p>

 

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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.