ICAS Committee reports: General Practitioner Committee, extract from report to council for 1991
Article Abstract:
The Institute of Chartered Accountants of Scotland established the General Practitioner Committee so that it could improve its responsiveness to the needs of general practitioners (GPs). Since its creation, the Committee has been active in developing proposals for services that will support GPs, encouraging GPs to provide training to accounting students, stimulating activities among local members, exchanging views with the Institute of Chartered Accountants of England and Wales, and holding the annual General Practitioner Conference. In the future, the Committee would like to be able to launch the GP Support Services, to see more Chartered Accountancy students being trained by GP firms, and to make the Annual GP Conference a means for maintaining contact with members.
Publication Name: The Accountant's Magazine
Subject: Business
ISSN: 0001-4761
Year: 1992
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ICAS widen debate on small business audit burden
Article Abstract:
A working party of the Institute of Chartered Accountants of Scotland (ICAS) is proposing that the UK's legal structures for business be changed so that small companies which no longer find incorporation beneficial can easily discorporate. This will eliminate the audit requirement that burdens small businesses still retaining their limited company status. The ICAS working group suggests that conditions for allowing discorporation be imposed to discourage abuse. Among these conditions are legitimate commercial reasons for the discorporation, the transfer of the entire assets and liabilities from a firm to its successor, proof of the company's solvency, and the penal tax consequences of discorporation for firms other than trading companies.
Publication Name: The Accountant's Magazine
Subject: Business
ISSN: 0001-4761
Year: 1993
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ICAS conference and Summer School 1990
Article Abstract:
The management of change was discussed by several speakers at the Sep 1990 Summer School of the Institute of Chartered Accountants of Scotland (ICAS). Former GKN Chmn Trevor Holdsworth stated that GKN, which was founded in 1759, had achieved success because of the ability to respond to external change. ICAS Pres Ian Percy stated that change was needed in ICAS, and that the organization would implement new strategies for becoming a profit center. Scottish Power Chmn Donald Miller stated that the government's failure to control policy for nationalized industries was the main reason for privatization.
Publication Name: The Accountant's Magazine
Subject: Business
ISSN: 0001-4761
Year: 1990
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- Abstracts: New limits on the home mortgage interest deduction set by the Revenue Act of 1987. Filing separately remains an effective tax-saving strategy after TAMRA
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