(c) American Institute of Certified Public Accountants. Contact AICPA for permission to reproduce this article., Mergers & Acquisitions

Key considerations for cross-border M&A planning

By Scott Whitaker and Andrew Scola Financial, legal, social, and political factors play particularly important roles in cross-border transactions. Every merger and acquisition is different, and the integration of each deal faces different challenges. Financial, legal, social, and political factors need to be considered in all deals but may be more important in a cross-border… Read More Key considerations for cross-border M&A planning

(c) South Africa Institute of Chartered Accountants. Contact SAICA for permission to reproduce this article., Audit and Assurance, Information Technology

IT as a key audit matter

By Karlien Dempsey and Ben Marx Information technology is an integral component of most organisations’ business operations, with individuals and societies placing ever-increased reliance thereon. IT brings with it significant benefits but also significant risks which impact directly on how entities conduct business . The rapid evolution of the IT landscape, coupled with the Fourth… Read More IT as a key audit matter

(c) Hong Kong Institute of Certified Public Accountants. Contact HKICPA for permission to reproduce this article., Tax

A new world for taxing cross-border sale of goods

In today’s increasingly digital economy, flows of goods and services can be seamlessly transacted through electronic means all over the world at any time of a day and night. Existing tax rules in most countries are not up to speed with this new economy, while the other countries are adopting their own set of rules… Read More A new world for taxing cross-border sale of goods

(c) Chartered Accountants Australia and New Zealand. Contact Chartered Accountants Australia and New Zealand for permission to reproduce this article., Budgeting

Top modelling tips for budgeting and planning

By Ian Bennett FCA The best approach to budget modelling is choosing a good model design in the first place. Named ranges, on the other hand, are less simple to manage, but may be worth the effort. Whether you’re going through your annual budgeting process, or developing strategic plans for your client’s budgeting, there are… Read More Top modelling tips for budgeting and planning

(c) Hong Kong Institute of Certified Public Accountants. Contact HKICPA for permission to reproduce this article., Careers

Young & restless

It takes hard work, motivation, and a bit of luck to start and run a successful business. Four entrepreneurs, all Institute members, tell Jeremy Chan how they navigated uncertainties and setbacks, and how unexpected circumstances led them to become their own boss under 35. We’ve all experienced light bulb moments – those out-of-the-blue moments of… Read More Young & restless

(c) Institute of Chartered Accountants of Scotland. Contact ICAS for permission to reproduce this article., Corporate Governance, Financial Reporting

Restoring trust and relevance in corporate reporting

By Amy Hutchinson A look at how ICAS is shaping the debate on corporate reporting. ICAS has highlighted the importance of considering the corporate governance and corporate reporting environment in the ongoing UK audit quality debate. We cannot look at audit in isolation – it is one part of a wider system of assurance which is… Read More Restoring trust and relevance in corporate reporting