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Abolition of the small audit: in the public interest?

Article Abstract:

The debate over the abolition of the small company audit has brought into focus the question of whether the Institute of Chartered Accountants in England and Wales is able to serve both the public interest and the interests of its members at the same time. In the case of the small company audit, the Institute's Council backed its proposed abolition, largely because the move was supported by large accounting firms. The Institute, however, failed to consider the viewpoints of smaller firms who were underrepresented in the committee that made the recommendation supporting the abolition. More importantly, the interests of the public in whose name the company audit was instituted, were largely ignored during the committee's deliberations.

Accounting, auditing, & bookkeeping, Analysis, Accounting and auditing, Small business, Public interest

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Changing times for firms

Article Abstract:

The provisions of the UK Financial Services and Market Act are discussed, with focus on the extensive role of the Financial Services Authority in regulating investment businesses.

Laws, regulations and rules, Investment companies

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PII - keeping one stip ahead

Article Abstract:

Auditors and accountants are facing increased prices and non-renewal of their professional practice insurance.

United Kingdom, Financial management, Accountants, Insurance, Auditors

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