Audit Getting work p7

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  • Audit Getting work p7

    1. 1. Getting Work
    2. 2. Adverts
    3. 3. Adverts• must not bring into disrepute the professional body, the firm or the profession as a whole
    4. 4. Adverts• must not bring into disrepute the professional body, the firm or the profession as a whole•  must not be misleading
    5. 5. Adverts• must not bring into disrepute the professional body, the firm or the profession as a whole•  must not be misleading• must not discredit the services provided by other firms
    6. 6. Adverts• must not bring into disrepute the professional body, the firm or the profession as a whole•  must not be misleading• must not discredit the services provided by other firms• must not break any locally-recognised codes of advertising practice.
    7. 7. Adverts• must not bring into disrepute the professional body, the firm or the profession as a whole•  must not be misleading• must not discredit the services provided by other firms• must not break any locally-recognised codes of advertising practice.
    8. 8. Adverts & Fees
    9. 9. Adverts & Fees• must not be misleading
    10. 10. Practice Accountants’
    11. 11.  
    12. 12.  ‘Chartered
    13. 13.  Certified
    14. 14.  Accountants’
    15. 15.  or
    16. 16.  ‘Certified
    17. 17.  provided
    18. 18.  that:
    19. 19.   descriptions
    20. 20. Practice Accountants’
    21. 21.  
    22. 22.  ‘Chartered
    23. 23.  Certified
    24. 24.  Accountants’
    25. 25.  or
    26. 26.  ‘Certified
    27. 27.  provided
    28. 28.  that:
    29. 29.   descriptions
    30. 30. Practice Accountants’
    31. 31.  
    32. 32.  ‘Chartered
    33. 33.  Certified
    34. 34.  Accountants’
    35. 35.  or
    36. 36.  ‘Certified
    37. 37.  provided
    38. 38.  that:
    39. 39.   descriptions •  at least half the partners are ACCA members
    40. 40. Practice Accountants’
    41. 41.  
    42. 42.  ‘Chartered
    43. 43.  Certified
    44. 44.  Accountants’
    45. 45.  or
    46. 46.  ‘Certified
    47. 47.  provided
    48. 48.  that:
    49. 49.   descriptions •  at least half the partners are ACCA members •  the principals control at least 51% of the voting rights under the partnership agreement.
    50. 50. Fees
    51. 51. Fees• Fees should be mentioned in the engagement letter
    52. 52. Fees• Fees should be mentioned in the engagement letter• Fees should reflect the time and experience of staff used
    53. 53. Fees• Fees should be mentioned in the engagement letter• Fees should reflect the time and experience of staff used• Fees should reflect the importance of the work to the client
    54. 54. Fees• Fees should be mentioned in the engagement letter• Fees should reflect the time and experience of staff used• Fees should reflect the importance of the work to the client• Fees should not be based on a percentage or on contingency calculations, unless there is an established convention of doing so

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