IN THIS ISSUE A note from the Editor

Well, the deadline for the PQ magazine awards 2023 has come and gone. The nominations are with our judges and we will be publishing the shortlist in the next issue (out 14 April). Don’t worry, if you have made the shortlist you will have been notified and sent your tickets well before then! The awards night is after all scheduled for Monday 24 April.

I have to admit some people were surprised when we said we were running a ‘Future of Audit’ event, our second with Queen Mary University of London. Well, they were wrong about audit being dull – we had a fantastic turnout and some topnotch speakers. If you missed it never fear – we are getting a video together for you. There will be more on this in next month’s issue.

We know a lot of people are also upset about how the AAT assessments are going, and we have taken your case to the AAT. One tutor I spoke to felt AAT had “understated the scale of the change”. He said Q22 was a great leap forward, but said it was a harder test for students now. However, with AAT on your CV you can “get anywhere”, and the new syllabus will make other professional qualification you take much easier. Happy reading.

Graham Hambly, Editor and Publisher, PQ magazine found guilty of breaking rules for remote exam sitters

10 CAI initiative Irish body sets up Ethnicity Network Group

12 Tech news Intuit Quickbooks launches a slew of new products Features, etc

14 Have your say We tutors can be green warriors too; social mobility fears; and what is HMRC up to? Plus our social media round-up

17 ACCA exam feedback It wasn’t a peice of cake, some sitters have reported

18 Corporate governance

Dispelling some of the myths that surround this subject

21 Study advice Top tutor Karen Groves has some sage advice on how you can study better

23 ACCA spotlight Global Talent Trend Report highlights the reasons why accountancy is a great career choice

24 CIMA spotlight Plenty of practice certainly pays off when it comes to the objective tests

26 Accountex 2023 Organisers unveil 180+ education sessions at this year’s event

27 Tax policy HMRC’s penalties regime disproportionately hits low income earners

28 Remote learning Online platforms can continue to improve the learning experience

29 ACCA AA paper How to pass an exam that some students seem to underestimate

30 Blended learning Cath Littler explains how you can get the best of both worlds

32 Taxing times How a Ukrainian student defied the Russian invasion to join the ranks of ADIT graduates

34 A question for Tom Our man Tom Clendon explains how NCI and goodwill interact p22

35 CPD Continuing professional development is more than just a tick-box exercise

36 AAT level 3 How to account for goodwill when a partnership changes

37 Your career Five tips for getting your CV just right

39 Careers The best countries in Europe for women to work; Karen Young has more careers advice; and our book review

40 Fun The lighter side of life –and accountancy

The columnists

Lisa Nelson ChatGTP can help you study – but tread carefully… 4

Robert Bruce Why we need an Office for Tax Reform 6

Prem Sikka There’s no end to the chaos in the audit sector 8

Anna Kate Phelan AI is here to help us, not replace us 10

David Rothera We’re all in the fight against climate change 12