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Technical articles

• Changes in Singapore company law
• by Low Kee Yang
• relevant to Paper 2.2
• Incomplete records
• by Neil Stein
• relevant to Paper 1.1, Paper 3, Paper 6

Feature articles

• Centenary wrap
• Updates on events that have taken place so far as part of ACCA's year-long centenary celebrations
• South africa sustainability awards
• Minister of Finance Trevor Manuel has called for a dramatic improvement in the level of sustainability reporting from South African corporates
• China's new beginning
• David Wu FCCA, a partner at PricewaterhouseCoopers in Beijing, tells Colette Steckel about a new dawn in China, where business is booming and accountants are in demand
• The experts' guide to psychometrics
• Gwen Cheeseman speaks to the specialists about why psychometric testing is becoming increasingly common as a tool for employers when recruiting
• Australian tax system needs overhaul says ACCA
• ACCA is urging the next government of Australia to consider the competitiveness of Australia's tax regime, particularly in light of recent improvements to other countries' tax systems.
• Focus on forensic accounting
• Victoria Ashton investigates the rapidly growing area of forensic accounting and outlines the key skills you need to specialise in this field
• No more fraud
• The UK Treasury's campaign to clamp down on tax avoidance has accelerated, with income tax and inheritance tax avoidance and VAT fraud all targeted.
• Shell
• Shell has agreed settlements of $120m with the Securities and Exchange Commission and £17m with the Financial Services Authority, resolving investigations by the regulators into the misleading reserves declarations by the oil giant.
• Cap in hand
• The Big Four have been disappointed by the Office of Fair Trading's rejection of their argument that capping auditors' liabilities is necessary to ensure a competitive and sustainable market for auditing large companies.
• Irish banking crisis
• A six-year investigation by Ireland's High Court Inspectors has found that the National Irish Bank systematically assisted customers to evade tax by opening bogus non-resident accounts and by opening other accounts in fictitious names

Learning centre advice

• How to free your creativity
• 3 things you should know about taking minutes

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