Issue 78 | Publications | Members

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In Practice 78 - Complete Issue
In Brief
The Paperless Office
David Jeffreys outlines the requirement to keep records and documentation for those considering setting up a ‘paperless office’.
The Audit of Going Concern
Andrew Teague explains what steps you can take to ensure your next audit monitoring visit is free of any going concern issues.
Loans to Directors
Mike Griffiths guides you through important changes in legislation relating to company loans to directors.
Rulebook Commentary 2008
Sundeep Takwani provides an overview of the main changes to ACCA’s Rulebook, which come into effect on 1 January 2008, and of the ACCA Regulatory Board proposals to oversee ACCA’s regulatory and disciplinary arrangements.
A Simple Guide to Changes in the Taxation of Trusts
Mary Fraser issues a final reminder alerting members to the actions needed in relation to changes in the taxation of trusts. Specific advice should be obtained, where necessary.
Building a Modern Practice
Developing a firm in today’s business environment presents a host of new challenges. Calum Robson talks to three entrepreneurial practice directors.
Keeping Assignments on Track
John Tiltman explains how ACCA Practice Manager provides a simple but effective method of tracking the progress of all assignments.
Making Time for CPD
With the 31 December deadline for members to make their annual CPD return looming, Sara Llewellyn talks to Eleanor Shakeshaft – an ACCA member and sole practitioner – about her approach to CPD.
Branching Out
David Reynolds asks whether accountants should provide IT advice to their clients.
60 Second Updates
The 60 second update covers topical subjects in no more than 60 seconds; this issue examines ‘new rules – mandatory recycling procedures for businesses’ and ‘capital gains tax’.
Practice Marriage Bureau
To place an advertisement, write to or e-mail Pat Delbridge via the contact details on page 2. Responses to advertisements (quoting the relevant box number) should be sent to the same contact details and marked ‘c/o Pat Delbridge’.
Technically Speaking
ACCA UK’s Technical Advisory Service summarises recent points of interest.

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