Tag Archives for independence

IIA: Keep internal and external audit separate

Accoun­tan­cyAge is reporting that the UK and Ireland IIA’s chief executive Ian Peters recently made a statement on the contentious issue of having external auditors provide internal audit services: Internal auditors answer to management and the non-executive directors… external audit … Continue reading

04. September 2009 by Neil
Categories: Governance | Tags: , , , , , | 2 comments

Rentokil-KPMG deal seen to threaten independence

The news that KPMG has snapped up the audit of Rentokil Initial from rival PwC brings with it renewed concerns around the indepen­dence of firms providing additional services as well as opining on financial state­ments. Under the arrangement KPMG would … Continue reading

06. August 2009 by Neil
Categories: Auditing | Tags: , , , , , , | 2 comments

Weekend reading

Small Is Essential At 37signals, a company with just eight employees whose Web-based collab­o­ration software is used by thousands of small businesses, there isn’t time to sit around a conference room sipping latte and decon­structing memos. Come to think of … Continue reading

16. June 2007 by Neil
Categories: Business | Tags: , , , , , , | 2 comments

Are you an employee or independent contractor?

In Canada, there are no hard and fast rules in the Tax Act that help an individual determine whether they are an employee or an independent contractor. There are three tests, which have evolved through court decisions, that are used … Continue reading

13. June 2007 by Neil
Categories: Taxation | Tags: , , , , , , , , , | 5 comments