Ethics standards saga continues

Article Abstract:

There are lots of problems with the way the Auditing Practices Board's (APB) Ethical Standards are written, but there are also some beneficial portions, such as the one covering SME markets. In additon, the standards cover key accounting issues such as whether accountancy can be carried out for private company audit clients, and whether it is possible for over 15% of total practice income to come from one audit client.

Professional Organizations, Professional Membership Assns, Trade and professional associations, Professional associations

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Ethics standards saga continues

Article Abstract:

There are lots of problems with the way the Auditing Practices Board's (APB) Ethical Standards are written but there are also a lot of myths to be thrown light on particularly for SME markets. Answers are sought for two major issues that include whether accountancy can be carried out for private company audit clients, and whether it is possible for over 15% of total practice income to come from one audit client.

Management dynamics, Capital funds & cash flow, Management, Accounting and auditing, Company business management, Small and medium sized companies

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Independence guidance

Article Abstract:

The new guidance issued by Institute of Chartered Accountants in England and Wales (ICAEW) on independence for assurance engagements is discussed. The new guidance is applicable to audit engagements and to non-audit assurance engagements.

Auditing, Professional ethics

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