September 2005

Technical articles

Going round in circles
Hundreds of extra HM Revenue & Customs staff have been given the job of combating the growing problem of carousel fraud which has cost the UK government billions of pounds in lost VAT revenue since 1998
Being your own boss
According to ACCA research, almost half of you plan to set up your own business at some point in your career - Lesley Meall talks to self-employed ACCA members about their experiences
Limited liability agreement
Auditors and clients will be permitted to agree proportionate liability contracts under the newly-published Company Law Reform Bill
Faking it
Victoria Ashton talks to Jude Carroll and John Woodley at Oxford Brookes about plagiarism, professionalism and integrity
All clear on the horizon
Now that the consultation for ACCA2007 is drawing to a close, we take the opportunity to talk to Clare Minchington, ACCA's managing director - education, training and development
Getting tough on transfers
Most international financial services companies expect tax authorities to challenge their transfer pricing practices and have set aside reserves to meet the cost of higher tax bills, according to research
Implications of IA
The UK's Financial Reporting Council has recently analysed the implications of the adoption of international accounting standards