The subject of Europe polarises any otherwise rational debate. Obsessional prejudice, whether pro or con, induces deafness and drives out reason. More inflammatory even than party politics (where spin and expediency have blunted the ideals), passions over Europe (the Union, not the continent) have taken on the trappings of a belief system, susceptible to neither […]

There is nothing new under the sun.  Manifestations may differ in scale and detail, but underneath it’s just a repeat performance of the same old song. We are witnessing this now with the oil price scandal, where traditional theories of supply and demand have been suspended. The economic model has been interrupted and disfigured by […]

In June the Financial Reporting Review Panel (“FRRP”) published a Consultation Paper called “Proposal to encourage voluntary disclosure of qualified audit reports”.  The text makes it clear, however, that it is the auditor rather than the company that is being “encouraged” to make voluntary disclosure – promptly, ahead of public filings, directly to the FRRP.  […]

Having acted as an accountancy expert in a wide range of disputes over nigh on 25 years, I recognise the critical nature of the relationship between expert and legal team in ensuring the smooth running of the litigation process from start to finish. It is obvious that like-minded personalities, particularly if they have worked together previously, have […]