Accounting for change: professional liability and the recession is forcing accountants to change the way they operate
Article Abstract:
Most accountancy partnerships and sole practitioners are facing increased challenges concerning their future legal status. Larger firms are looking at different corporate structures, such as KPMG, which has incorporated its audit practice as a plc. However some are critical of the promotion of the Jersey legislation, and believe that partnerships are a good way to practise, with no intentions of seeking limited liability status in Jersey. Many accountants favour some method of proportionate liability, according to a Law Commission report on joint and several liability.
Publication Name: Estates Gazette
Subject: Real estate industry
ISSN: 0014-1240
Year: 1996
User Contributions:
Comment about this article or add new information about this topic:
Professional profit and loss
Article Abstract:
There has been heated debate about the curriculum of accountancy degree courses in both the US and the UK over the past 10 years. All Institute of Chartered Accountants in Scotland entrants had to have a cognate degree or have taken a postgraduate conversion course in the early 1980s. The Institute of Chartered Accountants in England and Wales had also considered this type of entry, but recognised that non-cognate graduates performed as well as cognate graduates.
Publication Name: Estates Gazette
Subject: Real estate industry
ISSN: 0014-1240
Year: 1995
User Contributions:
Comment about this article or add new information about this topic:
The environment and its place in the developer's balance sheet
Article Abstract:
Environmental audits are intended to measure the environmental impact of a business development according to strict legal requirements. They are performed to avoid potential risks from prosecution and to promote good public relations. A definition is given. Various environmental audits are available covering compliance, health and safety insurance risks, due diligence and product-quality. Audit procedures are discussed.
Publication Name: Estates Gazette
Subject: Real estate industry
ISSN: 0014-1240
Year: 1997
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: The pinnacle of the profession: Site Selection's 1997 top 10 development groups. Development excellence in action: Site Selection's 1995 top 10 groups
- Abstracts: Instructive real estate lessons from Bugsy. Converting mortgage rates and closing costs to real interest rates
- Abstracts: Perchlorate: analytical detection issues to meet the needs of risk management. Tax increment financing: learning from the Georgia experience
- Abstracts: Defined contribution pension plans: can the real estate industry tap this growing pool of capital? Conduit programs: fad or future of commercial real estate lending?
- Abstracts: On the green or in the red? Local skills for global industries. Making the most of the milk round