Practising Certificate arrangements

Article Abstract:

The Institute of Chartered Accountants in England and Wales (ICAEW) has issued a consultative paper seeking changes in Practising Certificate arrangements. Such certificates are required so that members of the Institute can offer their services as a chartered accountants directly to the public. The proposed changes to Practising Certificate arrangements are intended to enhance their responsiveness, simplify the application process, recognize chartered accountants' recent and relevant work experience, and respond to the needs of business members. The requirements for obtaining a Practising Certificate include at least two years of recent and relevant work experience in business or practice, verified compliance with CPE Guidelines over the last two years and payment of an annual fee.

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Members Handbook Statement 1.203: Corporate Finance Advice

Article Abstract:

The Institute of Chartered Accountants in England and Wales' (ICAEW) Members Handbook Statement 1.203, 'Corporate Finance Advice,' provides ethical guidance to practicing members, affiliates, employees of practicing firms and members in the business sector on dealing with corporate finance clients. The first part of the Statement, which applies to the ICAEW's practicing members, affiliates and employees of practicing firms, advises that all reasonable steps be taken to avoid conflict interest when providing corporate finance advice. Recommended safeguards are presented. The second part of the Statement, which applies to members in business, discusses the statutory and other regulatory requirements that should be complied with when giving corporate finance advance.

Financial management

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The alumni effect

Article Abstract:

A research project looking at the links between accountancy firms and members of the boards of their clients has found often companies with directors who trained at an accountancy firm will use the same accountants to audit their company.

Research, Executives, Accounting firms, Accounting services, Social networks

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