Opinion

stop-sign

Insolvency licensing: If it’s not broken don’t fix it

The government should not proceed with partial licensing plans for insolvency practitioners, argues Liz Bingham

17 Feb 2014

growthplant

Align for growth - technology is the key to long-term growth

Competing on price is a short-cut to nowhere. It's time to optimise technology and align for growth, writes Barbara Kroll

17 Feb 2014

the-practitioner

The Practitioner: Client grows - I worry

Can The Practitioner keep hold of their ambitious client?

14 Feb 2014

‘Pay-up first’ anti-tax avoidance rule not justified

Steps to compel people in disputed tax avoidance schemes to pay up before taking cases through courts are unconstitutional, writes Cormac Marum

07 Feb 2014

Bischoff a winning appointment as next head of the FRC

The FRC's new chairman must bring his banking experience to bear on how the FRC tackles failings in bank audits, governance and financial reporting

28 Jan 2014

Miller's Tale: Use tech to serve

If automation will kill off traditional accountants, surely it's a boon for modern advisers? Asks Cara Miller

16 Jan 2014

The Practitioner: A firm set of resolutions

Can the Practitioner get their New Year practice-related resolutions put into practice?

10 Jan 2014

New Year’s resolution: avoid burnout in 2014

The most driven accountants are most at risk of burning out young, explains consultant Maite Barón, but there are steps for prevention

07 Jan 2014

Navigating the expenses tax minefield

It’s time for a change to the archaic UK tax system, but if you’re not part of the solution you’re part of the problem explains Matt Lewis

23 Dec 2013

The difference between law and accountancy firms

In the last year there has been a significant spike of law firm insolvencies. Accountants should take note to protect their own LLPs

23 Dec 2013

Accountancy firms can bridge the skills gap

The profession is doing very well at attracting talent but is not doing enough to retain these graduates

23 Dec 2013

Leader: Minimal audit change leaves quality question unanswered

UK and EU audit market interventions lack the oomph to create a huge impact - and so quality remains an issue, says Kevin Reed

18 Dec 2013

Why the numbers add up for direct cash flow statements

Detractors must recognise that disclosure will bring benefits, not just for investors and analysts, but for businesses too

17 Dec 2013

An 'audit bonus' for business, but dire news for small firms

An increase in the audit threshold could be dire for the smaller end of the accounting profession

17 Dec 2013

After confusion, government figures must be clearer

The Public Accounts Committee's report on the Whole Government Accounts has led to quite some confusion, writes Calum Fuller

13 Dec 2013

Leader: RTI's burden hangs over SMEs and advisers

Cutting red tape and introducing RTI are policies that just don't fit together, says Kevin Reed

10 Dec 2013

AS2013: Lack of detail means the fun's in the Finance Bill

The chancellor, in an otherwise dull Autumn Statement, has left a few grenades hidden in the Green Book

05 Dec 2013

The Practitioner: Wearing too many hats is headache-inducing

Helping clients out with menial matters only stops you from providing better value services, muses the Practitioner

26 Nov 2013

Is big always better?

Partner consultant Heather Townsend crunches the numbers in the top50+50 and asks is big always better or can firms manage in their niche?

18 Nov 2013

The Practitioner: Apple to the core

Life without fully charged and synced mobile devices is a hollow Apple, finds The Practitioner

11 Nov 2013

Page 3 of 170

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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

Are ethics and profits mutually exclusive?

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

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

p13-fraud

Internal auditors must up game over new anti-corruption rules

Government's more onerous anti-corruption plan means internal auditors must up their game

Colin: Audit losses go down badly

Colin imagines KPMG's reaction to losing Diageo audit

Colin: Deloitte redeems Gherkin

Colin speculates on what changes might take place at 30 St Mary Axe under the new Brazilian ownership

Taking Stock: Netsuite Twitter-trolls Sage CEO on first day

Sage and Netsuite chief executives engage in boisterous Twitter exchange

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Briefings

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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.