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Where is the goodwill?

Tom Clendon looks at the principle behind goodwill.

Audit reform is not what it seems

Lord Sikka explains why the latest reforms are unlikely to end audit woes.

You thought your exam day was tough…

Top tutor Sean Purcell explains how a stressful SBL exam day finished on a perfect note for one sitter Exams are tough. But spare a thought for my student, George, who was taking his ACCA SBL exam in March – his very last exam.

Could do better

ACCA Richard Martin explains the association’s research into the annual reports of oil, gas and mining companies – and the fact that they could do better.

Creating an independent audit profession

FRC CEO Sir Jon Thompson was recently in conversation with ICAEW chief Michael Izza. So did he think the new White Paper will change the audit profession forever?