Issue 60 | Publications | Members

top stories

Money Laundering - the New Obligations
June 2003. As money laundering regulations are tightened, John Davies offers some timely advice on complying with these changes.
Correspondence Breakdown
Failing to respond to correspondence could result in an appearance before ACCA’s Disciplinary Committee. Juliana Campbell offers some advice on avoiding such a scenario, together with the potential consequences.
International Financial Reporting Standards - Are You Ready?
The issue of International Financial Reporting Standards (IFRS) is becoming increasingly important as many countries plan to adopt international standards in the near future.
Driving UK Business Forward
UK Online for Business could help your practice benefit from introducing improved e-communication tools, as Duncan Fitter explains.
What Does the QCS Mean to You?
Liz Kirkham answers some common questions from practitioners about the Quality Checked Seal (now replaced by ACCA Quality Checked).
Corporate Insolvency Provisions
In the second of his three articles on recent legislative changes to UK insolvency procedures, Gareth Limb looks at the corporate insolvency provisions of the Enterprise Act 2002.
The Use of Disclaimers in Audit Reports
ACCA’s initial reaction to the Bannerman decision was to conclude that, as the case was decided on existing principles, no new basis of liability has been introduced.
Selling a Practice: Issues to Consider
Val Steward follows up her advice on buying a practice in issue 59 by taking an in-depth look at the issues to consider when selling a practice or a block of fees.
Court Cases
The Technical Advisory Service summarises recent court cases that could impact upon many practices.
Frequently Asked Questions
Practice Marriage Bureau
Calendar of Key Dates
The Technical Advisory Service provides a calendar of forthcoming key dates.
The AOCT Experience
Anne O’Connor offers a personal perspective on sitting ACCA’s AOCT, part of the process of applying for a practising certificate and audit qualification.
Financial Assistance for Purchase of Shares
Mike Griffiths highlights the problems raised by S151 of the Companies Act 1985.

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