If the former FTSE-100 company goes ahead with the radical accounting changeit will be the first UK company to make the move.
Robin Saxby, ARM chief executive, is expected to announce the decision whenthe technology group reports second-quarter profits on Tuesday.
A spokeswoman for the company said the issue ‘was under review’.
The news comes following the International Accounting Standards Board’sannouncement last week to issue a draft rule on accounting for share optionsin the autumn despite fierce opposition from UK and US companies.
Technology companies in particular have shown strong resistance to a newrule because they have increasingly used share options as a way ofremunerating suppliers as well as staff.
Two new audit partners have been appointed at the firm BDO in its audit practice following continued growth and investment
Investment in people, tech and businesses impacts on EY's profit per partner figure
If businesses do not take cyber security seriously in their business planning regulators may do it for them, the ICAEW has warned
Dr Richard Willis provides a several thousand-year history lesson of the profession, from origin to modern-day