CONTENTS
In this issue Contributors 2 Meet the team
News and views
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Man arrested on suspicion of £495,000 furlough fraud
AIA news
VAT reporting 6
Criminality checks for anti-money laundering supervisors
most common stumbling blocks. Mike Parkes (GoSimpleTax) asks whether you should defer a client’s second payment on account.
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The shifting sands of compliance Digitisation is coming to Europe. Marco van der Veer (Accordance) considers tech-enabled VAT reporting and digitisation – the major forces reshaping VAT in the EU.
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of law and trust in public institutions. Dr Jackie Harvey and Dr Peter Sproat (Northumbria University) examine the issues of corruption and beneficial ownership in Nigeria.
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Audit reports
Students 8 Current issues in auditing: part 4 Students must be familiar with professional practice issues and pronouncements as part of their understanding of professional auditing.
Economic Statement
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Summer Economic Statement 2020 A guide to the key announcements and the government’s “plan for jobs”.
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Whistleblowing 18
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The health of the market Paul Afteni and Jennifer Chan (Willis Towers Watson, FINEX) ask how challenger firms in the audit sector are affected by the regulatory and market reforms.
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Learn to act without fear Whilst many businesses work in a dynamic “open space” environment, they do not have an “open door” culture where employees are actively encouraged to voice their concerns. Chris Biggs (Theta Financial Reporting) asks what the case of Rihan v EY tells us about whistleblowing in accountancy.
21 Audit committes
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Dates for your diary
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More vital than ever Carol Der Garry and Weng Yee Ng (FRA) review the role of audit committees in overseeing the quality of audit in the UK, which is increasingly important as companies face disruptions and uncertainty during the Covid-19 crisis.
Self Assessment
Choosing the right time For those that are new to the Self Assessment tax return process, payments on account are one of the
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AML 21 Smoke and mirrors Corruption is an inhibitor to economic development and can undermine the rule
Editorial Information International Accountant, the bimonthly publication of the Association of International Accountants (AIA).
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International Accountant Staithes 3, The Watermark, Metro Riverside, Newcastle Upon Tyne NE11 9SN United Kingdom
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Upcoming events
Technical 30 Global updates
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