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October 2004
Technical articles
- Optimal selling price
- by David Forster
- relevant to Paper 1.2
- Management control - a pre-requisite for survival
- by Shane Johnson
- relevant to Paper 3.3
- Export-related exemptions
- by Richard Thornton
- relevant to Paper 3.2
- Audit risk in a brave new world
- by Namasiku Liandu
- relevant to Paper 2.6, Paper 3.1, Paper 8, Paper P7
Feature articles
- Awarding honours
- Gwen Cheeseman reports on this year's celebration of achievement at Oxford Brookes University
- Prizewinners
- Over 210,000 exam scripts from 126 countries around the world were marked following the June 2004 exam session. Over 93,000 Professional Scheme students and nearly 16,000 CAT Scheme students took ACCA exams in June.
- Stability and growth
- Reform has been agreed to Europe's Stability and Growth Pact, probably inevitably after it had been repeatedly ignored by member states. But will it resolve the conflict involved in a single economic zone containing varied fiscal policies?
- Quality control?
- The Big Four firms have missed 'significant audit and accounting issues', indicating 'concerns about significant aspects of each firm's quality controls systems', according to the first limited inspections of their work
- Ethical challenges
- Being a responsible finance professional takes a lifetime of effort explains Lesley Meall
- Accused
- Conrad Black has earned his place in the roll-call of notorious media barons if the report into Hollinger International produced by former Securities and Exchange Commission chairman Richard Breedon is correct.
- Funding terror
- Money laundering controls are having little impact on al-Qaeda's ability to launch terrorist offences, says a report from the United Nations.
- Centenary wrap
- Updates on events that have taken place so far as part of ACCA's year-long centenary celebrations
