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| Author: | Dewing, I. P. Russell, P. O. |
| Title: | The New Accountancy Foundation: A Creditable Form of Regulation for UK Listed Company Audit |
| Journal: | International Journal of Auditing
2002 : NOV, VOL. 6:3, p. 231-248 |
| Index terms: | ACCOUNTING REGULATIONS COMPANY LAW DISCIPLINE |
| Language: | eng |
| Abstract: | This paper considers the new system of regulation of the accountancy profession in the UK, based on the Accountancy Foundation. It explores how the system compares with: principles of regulation produced by the Better Regulation Task Force and National Consumer Council; stakeholder perception on the nature of an independent regulatory body for UK listed company audit; new and emerging developments arising from the review of competition in professions by the Office of Fair Trading; recommendations of the Financial Services Authority; and, events set in train in the UK as a result of the collapse of Enron in the US. |
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