Admissions and Licensing Committee imposed conditions to the member and the members firm *
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1 news release 30 January 2015 Admissions and Licensing Committee imposed conditions to the member and the members firm * On 28 January 2015, the Admissions and Licensing Committee of ACCA (the Association of Chartered Certified Accountants) considered a case concerning a member Mr Glyn Davison FCCA of Harlands Accountants LLP, Consett, County Durham. Fitness and Propriety to hold audit registration and a practising certificate and unsatisfactory outcome to an audit monitoring visit (Third Visit). The Committee made an order pursuant to Authorisation Regulation 5(2)(f) that Mr Davison and Harlands Accountants LLP be required to: (i) (ii) (iii) (iv) provide Governance Practice Monitoring within 30 days of the date of written notification of this decision with a list of current audit clients, identifying any Public Interest Entity audits; promptly notify Governance Practice Monitoring if the firm accepts any audit appointments or if any of the audits identified in i above ceases to be an audit client at any time in the future while this decision remains in effect; have a sample of audit files selected by ACCA on audit clients identified in i and ii above and confirmed by Governance Practice Monitoring reviewed by a training company before audit reports are signed, such training company being subject to ACCA approval; notify ACCA of the identity of the training company referred to in iii above within 14 days of the date of Governance Practice
2 (v) (vi) (vii) Monitoring confirming the audit clients to be subject to review in accordance with i and/or ii above; submit all reports prepared by the nominated training company (including details of how the firm has addressed the points raised by the reviewer) pursuant to iii above to Governance Practice Monitoring within seven days of signing the audit report; be subject to an accelerated monitoring visit within 2 years at a cost to the firm of 1,000 and 400 for each additional audit qualified principal; and note that failure to make the necessary improvements in the level of compliance with auditing standards and with the requirements of any regulators by that time will jeopardise his and his firm s continuing audit registration with immediate effect. Please note that this may be the subject of an appeal. ACCA s regulations require ACCA to publish all orders, suspensions and conditions relating to certificates by way of a news release, as soon as practicable. The Committee has discretion as regards to which publications the news release should be sent, and discretion in exceptional circumstances to direct that the relevant person is not named. The Committee ordered that the news release should be issued to ACCA s website and to the local press, referring to Mr Davison by name.
3 * An order made by the Admissions and Licensing Committee shall take effect from the date of expiry of the Appeal Period referred to in the Appeal Regulations unless the Committee directs that the order should have immediate effect.
4 news release - ends - For further information, please contact: Alana Sinnen, ACCA Newsroom + 44 (0) (0) alana.sinnen@accaglobal.com Helen Thompson, ACCA Newsroom +44 (0) (0) helen.thompson@accaglobal.com Notes to Editors 1. ACCA (the Association of Chartered Certified Accountants) is the global body for professional accountants. We aim to offer business-relevant, first-choice qualifications to people of application, ability and ambition around the world who seek a rewarding career in accountancy, finance and management. 2. We support our 162,000 members and 428,000 students in 170 countries, helping them to develop successful careers in accounting and business, with the skills required by employers. We work through a network of over 89 offices and centres and more than 8,500 Approved Employers worldwide, who provide high standards of employee learning and development. Through our public interest remit, we promote appropriate regulation of accounting, and conduct relevant research to ensure accountancy continues to grow in reputation and influence.
5 3. Founded in 1904, ACCA has consistently held unique core values: opportunity, diversity, innovation, integrity and accountability. We believe that accountants bring value to economies in all stages of development, and we seek to develop capacity in the profession and encourage the adoption of global standards. Our values are aligned to the needs of employers in all sectors and we ensure that, through our qualifications, we prepare accountants for business. We seek to open up the profession to people of all backgrounds and remove artificial barriers, innovating our qualifications and delivery to meet the diverse needs of trainee professionals and their employers.
ii) Bone & Co LLP (company registration number OC348885) between 23 September January 2011;
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