Post qualification review - a consultative report
Article Abstract:
The Institute of Chartered Accountants in England and Wales has issued a consultative report on the subject of Post Qualification specialization among its members. The report, which was prepared by the Post Qualification Review committee, proposes that a framework for recognizing specialties be established to help add value to the ACA qualification while enhancing the relevance of the ACA in a rapidly changing audit environment. The consultative report suggests that this post qualification framework be voluntary, integrated, recognized, controlled and flexible. Comments on the report must be sent to the Institute by Jan 31, 1993. In particular, comments are sought on the appropriateness of the proposed framework, the acceptability of guideline criteria for specialization qualifications, and the Institute's role in accreditation.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1992
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Investment business - grasping the nettle
Article Abstract:
Accounting practitioners should only carry out investment business only if they are authorized to do so. Violation of investment business regulations is considered a criminal offence under the Financial Services Act. Accounting firms can reduce their chances of inadvertently violating these regulations by familiarizing themselves with the contents of the 'Blue Book' and of the Investment Business Gazettes. The former contains rules and guidelines pertaining to investment business issued by the Institute of Chartered Accountants in England and Wales, while the latter are comprised of regulatory and other developments that may impact authorized accounting firms. There are practitioners who choose to seek 'protective authorization' even if they do not intend to go into the investment business as a precaution.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1992
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Self-regulation and the quality of professional service: a proposed framework
Article Abstract:
Professional accounting self-regulation involves proper education and training, professional standards of work and conduct, and the investigation and resolution of complaints. Professional accounting standards are safeguarded by the requirement in 1974 of practicing certificates for members serving the public. Propositions are also given for accounting self-regulation in the future. The Council should have the power to discipline individuals, as well as firms.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1986
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