David Duvall

David Duvall FCA is a chartered accountant and training specialist, and a regular contributor to Croner-i Tax and Accounting

He qualified as a chartered accountant in 1973 with Peat Marwick Mitchell & Co (now KPMG) and then worked as a tutor for Financial Training in London and subsequently for ATC Thames Valley, where he was client liaison director. He was training manager at Chantrey Vellacott DFK from 2002 to 2014, where he was responsible for graduate recruitment and co-ordinating student training as well as external and internal lecturing.

He has now retired from full-time work, but is still writing and editing for leading accountancy publishers, and lectures occasionally on company law, money laundering and finance for managers.

He was president of the Thames Valley Society of Chartered Accountants in 1998–99 and again in 2008–09.

 

Tax / Dividends and distributable profits: part 6

In the sixth of eight articles looking at how to avoid the pitfalls of dividends and distributions, Croner-i tax and accounting writer David Duvall looks at the often complex relationship between parent and subsidiary companies

Accounting / Dividends and distributable profits: part 5

In the fifth in our dividends series, Croner-i tax and accounting writer David Duvall FCA looks in detail at issues relating to realised profits and losses

Accounting / Dividends and distributable profits: part 4

The payment of dividends can be a difficult area with even listed companies falling foul of the law in recent years. In the fourth of eight articles, Croner-i tax and accounting writer David Duvall takes a detailed look at realised profits and losses

Accounting / Dividends and distributable profits: part 3

The payment of dividends can be a difficult area with even listed companies falling foul of the law in recent years. In the third of eight articles, Croner-i tax and accounting writer David Duvall highlights the importance of company accounts

Accounting / Dividends and distributable profits: part 2

The payment of dividends can be a difficult area with even listed companies falling foul of the law in recent years. In the second of eight articles, Croner-i tax and accounting writer David Duvall FCA clarifies the confusion around interim and final dividend payments and outlines the mechanics of making a payment

Accounting / Dividends and distributable profits: part 1

In the first article in an eight-part series, Croner-i tax and accounting writer David Duvall FCA considers why the payment of dividends can be a difficult area with major listed companies falling foul of the law in recent years. Here we focus on the legal and regulatory framework and the restrictions on making distributions

Audit / Audit: will any reform make a real difference?

Despite nine Companies Acts in the 20th century, and numerous reviews, nothing has changed to prevent audit failure. Instead of changing the law, David Duvall argues for a change in cultural mindset to overturn auditor complacency and lack of management scrutiny, and clamp down on excessive dividend payments

Audit / Miscellaneous reporting regulations: directors’ duties and pay

Corporate governance rules are being tightened up with the introduction of the Companies (Miscellaneous Reporting) Regulations 2018 from January 2019. David Duvall FCA explains the new responsibilities for directors and executive pay reporting requirements

Accounting / Companies Act 2006 Part 20: auditor’s remuneration

This article, the last in our series on the Companies Act 2006, will focus on the auditor’s remuneration, including what details on audit remuneration companies must include in their accounts and how the fee is decided

Accounting / Companies Act 2006 Part 19: auditor’s report

This article, the nineteenth in our series on the Companies Act 2006, will focus on the auditor’s report, including what information it must include, the rights of the auditor and what is considered an offence

Accounting / Companies Act 2006 Part 18: audited accounts

This article, the eighteenth in our series on the Companies Act 2006, will focus on audited accounts, including exemptions for various companies, and the implications surrounding the appointment of an auditor

Accounting / Companies Act 2006 part 17: filing accounts

This article, the seventeenth in our series on the Companies Act 2006, will focus on how to file accounts outlining the different options available to the various categories of companies including abridged accounts and fileted accounts and when companies would switch between GAAPs

Accounting / Companies Act 2006 part 16: strategic and director’s report

This article, the sixteenth in our series on the Companies Act 2006, will focus on the strategic report and director’s report, outlining what information needs to be included in each to inform members about the financial position and performance of the company

Accounting / Companies Act 2006 part 15: disclosures

This article, the fifteenth in our series on the Companies Act 2006, will focus on disclosures which need to be included in annual accounts, outlining off-balance sheet arrangements, employee numbers, and directors’ remuneration

Accounting / Companies Act 2006 part 14: group accounts

This article, the fourteenth in our series on the Companies Act 2006, will focus on preparing group accounts, outlining the various accounting frameworks, small companies’ regime and reporting regulations
Subscribe