Opinion

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Leader: Does UK business really want the EU?

After Europhiles took a pasting in our big EU debate, where do they go now?

05 Apr 2013

clearing and settlement

Don't wait for a scandal to rein in internal controls

Although it is widely agreed that spreadsheets incur errors, accountants shouldn’t wait until a scandal hits and regulators step in before they take precautions writes Therese Tucker

05 Apr 2013

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Conundrum in cross-border insolvency tackled by Cayman Islands

A Cayman Island court has brought the issue of cross-border co-operation in insolvencies cases back onto the agenda possibly giving practitioners more room for maneuver explains Devi Shah

03 Apr 2013

The Practitioner: No post-holiday blues

An extended break for The Practitioner sees the mojo return

27 Mar 2013

The sobering effect of the ‘small beer budget’ on M&A deals

Alvarez & Marsal's Ian Fleming looks at the business side of the Budget

22 Mar 2013

A Budget of carrots and sticks

Government proposals around tax and procurement seem to encourage good future behaviour with business and taxpayers, writes Patrick Stevens

21 Mar 2013

Government should promote private finance, not force banks to lend

Wednesday's Budget should try and help the private sector financing industry, rather than more futile attempts to get the banks to lend, says Anil Stocker

18 Mar 2013

Become a virtual FD or face retirement

Accountancy practices can exploit real-time information combined with business expertise to provide a virtual FD service to clients, explains Barbara Kroll

12 Mar 2013

Exporters queue up as QE is put off again

Importers may want to consider their hedging options with a weak Pound - while exporters lord it up

12 Mar 2013

Accountancy Age Best Employer: Fish flies on its success

Accountancy Age's 2012 Best Employer winner, Fish Partnership, has proved a great draw for clients

01 Mar 2013

Leader: Institute members unlikely to welcome another 'alliance'

ICAS and the ICAEW's new global alliance likely to have members question its value, says Kevin Reed

28 Feb 2013

PwC: Don't change auditor for change's sake

Best interest of shareholders is quality of audit not change for change's sake

25 Feb 2013

Competition Commission delivers an irreversible truth

Competition Commission findings could pave the way for an irreversible process to open up the market explains BDO's James Roberts

22 Feb 2013

Leader: Audit 'baby steps' are pragmatic

Competition Commission takes a realistic, but relatively unexciting, view on opening up the audit market

22 Feb 2013

Is it all about the XX Factor?

BDO partner, Anna Draper, wonders if she’d want to be the first female promoted to a board after proposed EU legislation comes into force

21 Feb 2013

Treasury needs to remove sports tax hurdles

Tax exemption for the London Grand Prix illustrates Treasury's piecemeal approach to sports taxation

14 Feb 2013

Big Four tax heads stay cool under pressure

Cathy Corns impressed by advisors' "robust" responses under pressure during the Public Accounts Committee session on tax avoidance

31 Jan 2013

Sole Survivor: Firms failing to adapt to clients

Charting the rise of the online accountant and what it could mean for the traditional high-street practitioner

31 Jan 2013

Manage your carbon footprint and stride ahead of the competition

New reporting requirements make environmental a financial necessity for large companies, but SMEs could see the issue reach them quicker than they realise

29 Jan 2013

Hope for IPs on legal reforms is just a flash in the pan

Although the latest evidence on reforms to litigation funding seems to exempt the insolvency profession, the industry is not out of the woods yet, warns Kristy Zander

25 Jan 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?

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.