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- Investment Business - What the Monitoring Unit Looks For
- Compliance is essentially good business practice and should be an integral part of the advisory process to enhance client relationships and mitigate business risk. Compliance is often viewed as an afterthought after the advice has been given. This is both ineffective and inefficient because compliance cannot be done retrospectively.
- Central Statistics Office Notice
- Environmental, Health & Safety Management Systems - How Your Business Can Benefit
- Under the recent Companies Auditing & Accounting Act, Company Directors are required to sign regular Compliance Statements. All issues that 'may materially affect the Company's financial statements' must be included. In this context there is a growing amount of increasingly punitive Environmental and Health & Safety (EHS) legislation that companies must comply with.
- PCP Solicitor's Audit Programme
- New UK/ROI GAAP Accounting Standard Issued: FRS 21, Events After the Balance Sheet Date
- There is no real change from SSAP 17 except that dividends declared after the year end should not be provided for.
- Practice Introduction Service
- Corporate Governance - Directors' Statements
- The continued success of Ireland as an international business location will require amongst other things, a clear approach to company law and a culture for corporate governance in the boardroom. Recent amendments to company law have sought to strengthen the culture of compliance in Ireland and to set down clear rules on how a corporation should govern itself.
- Investment Business - An Update
- The key objective for all practices should be growth in practice profitability. One key driver of profitability comes from client retention. Surveys by ACCA and others have identified one critical success factor for client retention and that is the level of service provided by the practice. Fee levels do not feature as a concern with clients when the level and range of services meets expectations.
- New International Accounting Standard, IFRS 5, Non-Current Assets Held for Sale and Discontinued Operations
- IFRS 5 was issued to converge the accounting treatment under IFRS, US and UK/ROI GAAP in the specific area of assets held for sale and discontinued operations. IFRS 5, the UK draft standard FRED 32 (which amends FRS 3), and the US standard SFAS 144 (excluding the section in SFAS 144 on impairment) are broadly similar.
- Practice Procedures Manual
- PCP Limited provided ACCA Ireland Advisory Services with a copy of their professional practice procedures manual. It is a book with an accompanying CD ROM priced at €60 including post and packaging. The manual was passed to Cathal Cusack from Cusack and Company. Cathal agreed to review the manual and share his comments with other ACCA members. Here are his comments:
- Mortgage Intermediaries
- How To Use Sub-Contractors Effectively
- Subcontractors have long provided a useful and flexible resource for many firms. They might be used to help out during particularly busy periods or to provide some additional expertise on a particular assignment. Using subcontractors can provide invaluable assistance to a firm but it also carries risks which a firm does not face when it uses its own employees.
- Question Time
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