In the second part of a two-part series, Croner-i senior technical writer Michelle Roberts ACA looks at how auditors can avoid criticism for failing to provide evidence of professional scepticism by ensuring all discussion, challenges and judgments are documented

The recent High Court ruling on a dispute regarding the expulsion of a partner from one of the Big Four under the firm’s 2017 LLP agreement (LLPA) raises warning signs for accountancy practices. Andreas White, employment partner at Kingsley Napley, examines the ruling 

Smith & Williamson’s plans to merge with wealth manager Tilney in a £1.8bn deal have hit problems, with the Financial Conduct Authority (FCA) identifying ‘a number of issues’ with the proposed structure

In this week’s accountancy career moves, a partner appointment at Cowgills, directors hires at UHY Hacker Young and Crowe, a CFO promotion at BP and a chair promotion at Milsted Langdon

Organisations need to change their corporate culture and improve their understanding of mental health issues to support employees and reduce the damaging impact of the always-on work culture

HMRC and the Treasury are making slow progress towards meeting the Civil Service’s ambition to become the UK’s most inclusive employer by 2020, according to the latest gender pay gap reporting

The College of Haringey, Enfield and North East London (CONEL) hosted over 120 prospective accountancy students at Make Your Future Count - its accounting apprenticeships and careers conference, Zak Jakubowski spoke to trainees about their accountancy aspirations

The Chancellor has launched the process to appoint the next chair of the Office for Budget Responsibility (OBR), the body which provides independent economic forecasts and independent analysis of public finances for the government

With 10 days to go until the UK officially leaves the EU, financial services firms have gone quiet on relocation announcements, and are focusing instead on the nature of post Brexit relationships, according to research from EY

Companies need to improve their reporting on workforce-related issues by providing clearer and more consistent information about how staff interface with wider the business strategy, says UK standard setter

Ian Dembinski, head of client development at Rathbone Investment Management, explores the partnership between accountant and wealth manager in guiding entrepreneurs through the sale of their business and managing their wealth in the longer term

Mazars, the international accounting and audit network, has reported a 10.4% hike in revenue to €1.77bn (£1.51bn) for year end 2019, marking record organic growth spurred by expansion in China

In this week’s accountancy career moves, partner appointments at Hurst, Mercer & Hole, partner promotion at PwC and senior audit hires at Beever and Struthers and DTE

The Association of Chartered Certified Accountants (ACCA) has launched a new wellbeing hub to provide mental health, lifestyle and community support for students, in response to requests for additional help with exam stress

Operating as a limited liability partnership (LLP) has its own set of challenges and dispute resolution can be one of the trickiest areas, especially when somone is being frozen out of a partnership. Lydia Danon, partner at Cooke, Young & Keidan explains potential pitfalls