(c) Chartered Accountants Ireland. Contact Chartered Accountants Ireland for permission to reproduce this article., Corporate Governance

What will the board of the future look like?

While artificial intelligence will certainly play a part, the fundamentals of board management will be familiar. It is a brisk October morning in 2025 as Julianna, board chair of Oaktree Limited, calls the board meeting to order. Julianna reminds everyone that at 11am precisely, the meeting will commence and Theodore, the artificial intelligence-powered corporate governance… Read More What will the board of the future look like?

(c) Chartered Accountants Ireland. Contact Chartered Accountants Ireland for permission to reproduce this article., Performance Management

A guide to good performance reviews

Performance reviews are often thought of as an ordeal rather than opportunity. Dr Gerard McMahon outlines the actions to take before, during and after the review to ensure its success. For many people, the performance review process is a pain in the posterior. It is up there with a visit to the dentist in the… Read More A guide to good performance reviews

(c) South Africa Institute of Chartered Accountants. Contact SAICA for permission to reproduce this article., Financial Services

Banks vs the client under FATCA and CRS

By Marelize Loftie-Eaton It is critical for both financial institutions and their clients to treat the requirements of FATCA and the CRS with the respect it commands from a compliance perspective to prevent unnecessary pain with harsh penalties being imposed for non-compliance. Although tax avoidance is legally possible or acceptable, there is a fine line between… Read More Banks vs the client under FATCA and CRS

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

Time for change

The winds of change are blowing across the world of audit once again. A Plus looks at how the international development of standards and regulations is strengthening the profession. It seems like not a month goes by without the audit profession hitting the headlines, whether its news of financial irregularities missed by auditors, or companies… Read More Time for change

(c) Institute of Chartered Accountants in England and Wales. Contact ICAEW for permission to reproduce this article., Financial Services

Culture and purpose in financial services

Following the 2008 global financial crisis, the financial services industry has come under intense scrutiny. Firms need to boost trust, create socially responsible products and prevent future financial crises. In its latest publication, Culture and purpose in financial services, the Financial Services Faculty recommends actions that the industry, boards and ICAEW Chartered Accountants should be… Read More Culture and purpose in financial services

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

The business of climate change

Mardi McBrien has no illusions about the cost and complexity of creating a sustainable planet. As Managing Director of the ClimateDisclosure Standards Board, she explains to George W. Russell how she engageswith investors, regulators and accountants to bring about reform of financialreporting to reflect risks to the environment. In October, when the Intergovernmental Panel on… Read More The business of climate change