May 2005

Technical articles

Guarding the guardians
With the backing of the World Bank, the International Organisation of Securities Commissions and the Basel Committee on Banking Supervision, a Public Interest Oversight Board has been established to oversee the International Federation of Accountants
Rewards from reform?
The introduction of resource accounting in the UK public sector has not brought the improvements to financial management practices that were expected, according to MPs
Giving it all away
Tax havens are impacting on governments around the world. And when the totals are calculated, millions of lives and the debts of developing countries are severely affected
Student aspirations
Update on the latest developments as ACCA reviews the Professional qualification
Reader survey - how are we doing?
In the January 2005 issue we asked you for your views on student accountant - now we look at what you had to say
Insurance problem
The American International Group (AIG) joins a list of once illustrious names such as Enron, WorldCom and Parmalat as a commercial giant laid low by improper accounting.
Working the web?
We take a guided tour of the award-winning ACCA website which has become the main research tool for many students
Study skills
Lesley Meall talks to students about what study techniques work for them
High energy
Gwen Cheeseman met Tamara Singh and her fiancé James Pritchard at Centrica, where they are both ACCA students on the company's graduate programme