Ballots will follow at CIMA’s council on Friday 17 December and at a special meeting of the ICAEW’s council on Monday 20 December.
Champions of the proposed merger know the plan must effectively run a gauntlet of six votes – three from councils and three from members.
Any one of them could derail the process, though there has been some suggestion that a ‘mini-merger’ could emerge if only two of the institutes make it past the finish line.
Meanwhile, Eric Anstee, chief executive of the ICAEW, has decided on his preference for a name for the super-institute.
‘My first choice would simply be The Institute of Chartered Accountants, but we are subject to Privy Council approvals,’ he said.
Cowgill Holloway and Warings Business Advisors have merged, with a range of growth plans in the North West put in place
New growth opportunities in Aberdeen, North East Scotland, are being invested in by Grant Thornton
If businesses do not take cyber security seriously in their business planning regulators may do it for them, the ICAEW has warned
The Financial Reporting Council has issued guidance regarding the annual reporting of 1,200 large and smaller listed companies. The letter highlighted the key issues and improvements that can be made in the 2016 reporting season