Training CA's for the Computer Age

Article Abstract:

A major commitment to information technology in the computer age is evidenced by the Institute of Chartered Accountants of Scotland in its new syllabus and course outline on data processing. The syllabus identifies four major study topics: 1) Computers, 2) Data Processing applications, 3) Controls and 4) Selection and implementation of computer systems. These are also divided into three study levels ranging from Level One (General Awareness) to Level Three (Detailed Knowledge). Hands-on training is a major emphasis of the program. Members of the Institute were surveyed as to availability of appropriate computer resources. Arrangements are being made to make them available to training firms or to students via other firms or bodies. It is expected that implementation will be possible by Winter 1984-1985. A table is included detailing the syllabus.

Computers, Laws, regulations and rules, Digital computers, Training, Technology application, Information services

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Forestry in Scotland: a true and fair view?

Article Abstract:

A response is made to a previous article criticizing the forestry industry in Scotland for causing environmental damage, having unfair tax concessions, and being detrimental to tourism. A healthy timber industry reduces Scotland's dependence on imports. The Scottish forestry industry works with the government to plan land use. Current rates of forest replanting in Scotland continue at a rate that will increase the total area of forest land in Scotland by four percent by the end of the century. Schedule D tax relief available to forest owners is not a tax loophole, but an incentive that encourages planting and helps to sustain the growth of the lumber processing industry. Forestry is not detrimental to tourism in Scotland, which is primarily urban. Improved access to forests created by forestry will increase the number of forest visitors.

Forests and forestry, Forests

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The shape of PII to come

Article Abstract:

The Institute of Chartered Accountants of Scotland is recommending that its members buy professional indemnity insurance, or personal liability insurance. Many issues have been raised by this proposal, such as the standardization of coverage among members. Three types of insurance carriers were proposed but only one was recommended: a pool of trusted carriers with standard contracts from which accountants would be free to choose. Any plan would have to provide for individuals or firms, who might be denied coverage on the open market. Liability coverage would be 50,000 pounds sterling for each individual practitioner or 100,000 pounds for firms. At this time, coverage is not mandatory.

Accounting and auditing, Liability insurance, Insurance

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