An answer already exists[QQ] In her article ‘Big Five pressure gets results’ (9 March), Elizabeth Mackay suggests that ‘an Institute of Business Advisors’ may be the answer to the difficulties facing accountancy professionals who will need all round business knowledge and credibility in the future. Such an institute has been in existence since 1989. More information about the IBA can be found on our website at www.iba.org.uk Brian L. Dunsby, chief executive, the Institute of Business Advisers Making dates more relevant The Inland Revenue is constantly stating that there is a period of 10 months in which to prepare and submit income tax returns. This letter is particularly concerned with the self-employment section – i.e. people in business. A substantial majority of businesses have a 31 March year end. This is particularly so in the agricultural industry – where old quarter day of 25 March applies. Many small businesses use book-keeping bureaux. 31 March is a common VAT quarter end, 5 April is the year end for the preparation of employer’s returns in respect of employees with a 19 May filing date. Then 19 July is the filing date for forms P11D. We therefore have a very heavy concentration of other types of statutory work within the 3.5 months following the end of the fiscal year. Can we not have a filing date for self-employed accounts that relate to the end of the financial year? It works well as regards to non public limited companies, who after all are the major payers of taxation in its various forms, to have a filing date 12 months after the end of the financial year. Harold James, Weston-super-Mare ACCA should allow internet Whilst I have frequently disagreed with Prem Sikka on his previous positions with regards to ACCA elections, I find myself very supportive of his wish to be allowed to promote his candidacy for ACCA Council elections on the internet. My reasoning is that ACCA has actively promoted its own website and the internet as a means of communication and it seems somewhat of a contradiction to now stop a candidate from using the available technology. Members should also question whether they would want council representatives who haven’t embraced the new technology. After all, ACCA consistently promotes itself as wishing to be at the forefront of the accountancy profession and the internet will clearly play a large role in the future. With regards to controlling the content of election messages, ACCA should respect the fact that its members have been intelligent enough to qualify and therefore we are able to separate fact from fiction and arrive at reasoned voting decisions. I would agree that defamatory statements should be discouraged but in the end members will see through such comments for what they are. As a member of ACCA, I am unhappy at the constant bickering and squabbling that goes on between council and disgruntled members. These public arguments only serve to belittle the association and damage its reputation. John A Eddleston ACCA, Lancashire All letters should be sent to: The Editor, Accountancy Age, VNU House, 32-34 Broadwick Street, London W1A 2HG Tel: 020 7316 9236 Fax: 020 7316 9250 Or e-mail us on: accountancy_age@vnu.co.uk Accountancy Age reserves the right to edit letters for space or clarity. Please include your title, company name and a daytime telephone number.

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