Opinion

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Leader: Audit 'baby steps' are pragmatic

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

22 Feb 2013

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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

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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

Are accountants just caught in the government avoidance crossfire?

The prime minister's speech hammering tax avoidance was aimed at multi-corporations and the profession is a victim of friendly fire, says Sage’s Jim Scott

25 Jan 2013

A CFO's predictions for a technological future

Technology predictions that could be set to evolve the finance function, from CFO Steve O'Neill

25 Jan 2013

Leader: Tax arguments crystallised, but debate continues

Accountancy Age's tax avoidance debate proves a success: with the various arguments around the issue aired and documented. But the arguments continue..

21 Jan 2013

Where's the recompense for HMRC's failings?

If HMRC is careless enough to not take account of the law, taxpayers should be able to claim compensation, says Andy White

21 Jan 2013

Politicians should leave pensions alone

Ed Balls' proposal to engage in another tax raid on pensions could cause more problems than it solves, writes George Bull

04 Jan 2013

The Practitioner: New firm, new opportunities...

The Practitioner is presented with a wealth of opportunities from setting up their own firm – but which to take?

03 Jan 2013

AC reports should not be dismissed as mere compliance

The audit committee report is a powerful tool for giving stakeholders insight into the culture and integrity at the top of a company. More companies should provide one, writes James Roberts

03 Jan 2013

Leader: Why is 'most trusted' tag reassuring for accountants?

Survey that shows accountants are 'more trusted' than banks proves a massive hit - but why should that be the case?

18 Dec 2012

Starbucks’ calculated tax risk backfires

Starbucks' offer to the Revenue might look good publicly, but the issue does not go away, says Calum Fuller

13 Dec 2012

Don’t let software licensing fall between the M&A cracks

First choice were fined and ordered to pay £81,000 licensing costs post acquisition, BSA’s Michala Wardell warns not to let M&A activity catch you out

12 Dec 2012

To disclose or not to disclose may no longer be the question

Changes to how pension liabilities are represented in the balance that could keep FDs awake at night, claims David Davison

12 Dec 2012

The threat within: how employees are draining data from your business

Confusion and complacency could be the root cause in businesses’ relaxed approach to information security, explains Rod Day

11 Dec 2012

Navigating the IT license minefield could save you 20% a year

Firms should be aware of the licensing pitfalls that await around every corner, warns Sean Robinson

10 Dec 2012

Page 7 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

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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.