The direct approach to legal advice
Article Abstract:
Chartered accountants and other professionals formerly had to approach barristers through a solicitor, but amendments to the Bar's Code of Conduct in Apr 1989 allowed direct access to barristers by members of approved professional bodies. Barristers work on a referral basis in specialist areas of the law and have wide and varied experience. Direct access has allowed the provision of cost effective service because the time spent on consultation on legal aspects has been reduced. Accountants have made high quality inquiries to barristers and have used pre-arranged telephone conferences.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1990
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A dual approach
Article Abstract:
Issues concerning the accounting and financial reporting practices and regulations in France are discussed. Particular attention is given to regulatory bodies and reforms during the decade 1990 to 2000 aiming at improving and coordinating accounting practices.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2001
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Riske-business
Article Abstract:
Issues concerning the nature of auditing processes in the case of electronic businesses are discussed. Particular attention is given to the document issued by the Auditing Practices Board in 2001 stating principles of electronic business auditing.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2001
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