Follow the SRA Accounts Rules and put in place strong controls and record-keeping practices to reduce the risk of mistakes and misappropriation, advises Samantha Mason
Reporting accountants should be able to take a more robust and proportionate approach
to qualifying reports, using their professional judgement, explains Susanna Heley
Zahra Nanji recaps the SARAH legislation, recommendations to exempt some self-employed persons from health and safety laws, and new guidance for construction sites
Michael Gove may find he runs into considerable opposition - particularly from the Law Society - if he follows proposals for the reform of legal regulation, says Stuart Bushell
Lawyers must also acknowledge the influences of the Legal Services Act when evaluating their conduct, rather than just their own regulatory code, explains John Gould