The direct approach to legal advice

Article Abstract:

Chartered accountants and other professionals formerly had to approach barristers through a solicitor, but amendments to the Bar's Code of Conduct in Apr 1989 allowed direct access to barristers by members of approved professional bodies. Barristers work on a referral basis in specialist areas of the law and have wide and varied experience. Direct access has allowed the provision of cost effective service because the time spent on consultation on legal aspects has been reduced. Accountants have made high quality inquiries to barristers and have used pre-arranged telephone conferences.

United Kingdom, Accountants, Barristers, Great Britain

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A dual approach

Article Abstract:

Issues concerning the accounting and financial reporting practices and regulations in France are discussed. Particular attention is given to regulatory bodies and reforms during the decade 1990 to 2000 aiming at improving and coordinating accounting practices.

France

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Riske-business

Article Abstract:

Issues concerning the nature of auditing processes in the case of electronic businesses are discussed. Particular attention is given to the document issued by the Auditing Practices Board in 2001 stating principles of electronic business auditing.

Internet, Online services, Internet services

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