CA Magazine

August 2010

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Could do better

Auditors are facing tough questions about their role in the banking crisis, do they simply need to raise their game, or change it altogether?

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Small fry or big fish?

Small companies are not the most logical target for HM Revenue & Customs if it is looking to maximise its tax take

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Climate change?

Business can’t afford to ignore the sustainability agenda, even in the so-called ‘age of austerity’

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Banks reap a bitter harvest

A global repsonse to catastrophic banking excesses begins to take shape

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Deficit cuts threaten Scottish recovery, warns report

Fraser of Allander Institute urges care when wielding the fiscal scalpel

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Doubts over spending watchdog’s teeth

OBR's first month becomes a soap opera, as critics pile in

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Call for reform of corporate insolvency regime

Many insolvencies not conducted in creditors' best interests, OFT finds

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Report launched on influential Chinese accounting regime

ICAS travels to Beijing to unveil new report

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Double digits for Johnston Carmichael

Firm reports solid growth

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Auditors must 'raise the bar' on professional sceptisim

Spotlight turns on auditors' possible role in financial crisis

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RSM Tenon acquires Vantis operations

Regional advisory offices, financial management and corporate recovery teams

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Letters

Views from the CA Magazine readership

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Movers and shakers

All the latest hot moves

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Travel: Stockholm

Where to visit, where to stay

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Black holes and crude oil

Angus McCrone looks at the disturbing implications of BP’s oil spill disaster and argues that catastrophic risk can exist in almost any sector

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50 influential CAs

Who are the CAs who exert real influence on business, politics and the profession?

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Driving down costs

Businesses re-examine the cost-effectiveness of their fleet strategy

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Five of the best

Curtis Hutchinson selects some standout offerings for the company car fleet from among this year’s models

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Happy Fleet

Should you buy your company car fleet outright, lease it or just offer a cash allowance? Richard Croasdale looks at the options

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Interview: Peter Rose

Robert Outram meets the FD of Energy services specialist Hunting

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World of difference

The wealth management panel tackles the tough questions of the day

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States of independence

How tighter rules on what constitutes an ‘independent’ financial adviser could change the shape of the industry

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Playing for keeps

A sporting career can be lucrative but short-lived and even the brightest stars need a little financial coaching to make the most of their success

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Dawn of the debt

Will the next phase of the economic crisis leave us with ‘zombie banks’ that stagger on without the financial strength to contribute to growth?

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Opportunity or bubble?

Clean technology offers huge potential rewards, but also massive risks for the unwary investor

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El Dorado or Darien?

Emerging markets may seem daunting to the UK investor, but we ignore them at our peril

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Encouraging news for smaller companies

The reduction in corporation tax rates will give small and medium-sized businesses welcome breathing space

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Budget brings capital gains for some and losses for others…

What did the emergency budget mean for Entrepreneur's Relief?

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NIC holiday for new businesses

Relief for startups hoped to boost entrepreneurship

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VAT increase and its effect on trade

What new or increased chares will businesses face as a result of the VAT hike?

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The long road to perfection

The best thing about the Finance Bill is that there isn’t much of it, argues Donald Drysdale

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The creeping FD

An ethical dilemma

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Ethics and trust

Can an organisation have morals, and are they the same as ethics?

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Leading light for principles

Lessons to be learned from China’s adoption of principles-based accounting standards

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Plans for measuring fair value

The International Accounting Standards Board seeks comment

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Pensions regulator publishes guidance

Guidance for transfer incentives and multi-employer pension schemes set to clarify key issues for trustees

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Auditors tackle the hot topics

John Moffat outlines the first ICAS Pensions Auditor Discussion Forum in June

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FRC updates Actuarial Quality Framework

Council releases updates guide to assessing the quality of actuarial work

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First code for institutional investors

FRC publishes stewardship code for institutional investors

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Time is of the essence

What exactly does ‘prompt’ mean, when taking legal action against public authorities?

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Sharp words but good advice

London event with Isobel Sharp CBE

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Seats to be redistributed

ICAS council makeup updated to reflect membership

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Sarah’s efforts secure top mark

Sarah Dickson of Ernst & Young tops the table for Joint Insolvency Examinations Board (JIEB) exams 2009

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Insolvency and the Scottish dimension

How the recent OFT report will affect Scotland

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Debate and reports explore assets of mind

Intellectual capital under the spotlight

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