Issue 60

June 2003. As money laundering regulations are tightened, John Davies offers some timely advice on complying with these changes.

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.

The issue of International Financial Reporting Standards (IFRS) is becoming increasingly important as many countries plan to adopt international standards in the near future.

UK Online for Business could help your practice benefit from introducing improved e-communication tools, as Duncan Fitter explains.

Liz Kirkham answers some common questions from practitioners about the Quality Checked Seal (now replaced by ACCA Quality Checked).

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.

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.

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.

The Technical Advisory Service summarises recent court cases that could impact upon many practices.

The Technical Advisory Service provides a calendar of forthcoming key dates.

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.

Mike Griffiths highlights the problems raised by S151 of the Companies Act 1985.

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