Opinion

the-practitioner

The Practitioner: Mastering a merger

The Practitioner calls for senior staff to step up to the plate: as clandestine merger meetings take place

23 Jan 2015

leader-logo

Leader: KPMG's SME move part of a worrying change to small practice landscape

KPMG's foray into the SME market will likely succeed, but it must convince clients it will ‘care' in the same way a ‘local' practice would

22 Jan 2015

the-practitioner

The Practitioner: 'Tis the season to tidy up

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

09 Dec 2014

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

04 Dec 2014

#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

04 Dec 2014

The Practitioner: Kids make more sense than clients

As The Practitioner tries to simplify workflow, an appreciation of a child-like attitude to debt is formed

11 Nov 2014

When is the right time to step aside?

Paul Lees, founder of conference call provider Powwownow, is stepping aside as CEO. He looks at the importance of knowing when the time is right to move on

07 Nov 2014

ABS: Will you be taking on too much?

While alternative business structures (ABSs) might benefit some accountancy firms, others could be in danger of overstepping their capabilities

05 Nov 2014

Are ethics and profits mutually exclusive?

The markets crave trust, and business must be more proactive in its delivery

04 Nov 2014

The Practitioner: Pruning clients, growing staff numbers

Not so easy come easy go for the Practitioner, as a troublesome client is finally given the heave-ho, but a new staff member is welcomed on board

30 Oct 2014

Leader: Tesco's woes sees 'materiality' question raised

Even if 'materiality' proves not to be a key aspect of the Tesco debacle, it won't stop navel-gazing among the audit profession

24 Oct 2014

IPs in a predicament over interest rate swap mis-selling

With the statutory six year limitation period on legal action soon to expire, the mis-selling of interest rate hedging products has become an urgent matter for IPs

20 Oct 2014

The Practitioner: R&D tax credit boon awaits clients

The Practitioner is gobsmacked at the opportunities for tax savings that R&D credits will bring for clients

13 Oct 2014

Leader: Baker Tilly's naming nerves

Baker Tilly's impending name change opens up a range of possiblities, writes Calum Fuller

10 Oct 2014

The Practitioner: Funding for growth - options galore

The Practitioner is astounded at the choices available for funding the firm

26 Sep 2014

Leader: Can Tesco questions be answered without more red tape?

Will Tesco's problems be answered by rolling heads and improved controls? Hopefully businesses won't be punished with more red tape

23 Sep 2014

Through recession or secession, long termism is best for businesses

Scotland, and the UK, is a changed place. Companies that take the long term view are the key to future success

19 Sep 2014

The Practitioner: Problems are par for the course

The Practitioner's golfing prowess may have cost him a client, and representative of 'off-course' issues

12 Sep 2014

Keeping the accountants accountable

Mills & Reeve’s Virginia Hickley explains how accountants can protect themselves from liabilities arising from advising on tax avoidance schemes

21 Aug 2014

The Practitioner: Can the firm make hay while the sun shines?

Clients are in good fettle, and the sun's out...and The Practitioner is considering increasing fees

20 Aug 2014

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The Practitioner: Mastering a merger

The Practitioner calls for senior staff to step up to the plate: as clandestine merger meetings take place

Leader: KPMG's SME move part of a worrying change to small practice landscape

KPMG's foray into the SME market will likely succeed, but it must convince clients it will ‘care' in the same way a ‘local' practice would

The Practitioner: 'Tis the season to tidy up

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

david-and-goliath-img

David vs Goliath? Small practitioners pick apart KPMG's SME move

Storm erupts after Big Four firm announces it will take on high-street accountants and the mid-tier accountancy firms that focus predominantly on SME market

Colin: Ben Affleck's costume drama

Colin wonders how much Ben Affleck's turn in The Accountant will differ from his previous roles

Taking Stock: Shooting begins on Affleck thriller The Accountant

Affleck is the star in Warner Brothers flick about and a mild-mannered accountant who becomes a high-class assassin by night

Colin: Captain Obvious joins the Lib Dems

Colin wonders what other bleeding obvious policies the Lib Dems will announce in the run-up to the election

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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.