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Overview of the 2015 Autumn Statement

The Chancellor has stressed again that both national and economic security are only possible when the public finances are tightly controlled and the country “…lives within its means”. With that context in mind the Chancellor has continued his policy of fiscal consolidation maintaining his target of delivering an in-year surplus by 2019-20.

Comprehensive spending review?

Sumita Shah considers whether the spending review is enough in this current environment with the public sector net debt figure rising.

Guidance for assurance reporting

Draft guidance for reporting accountants that enables them to provide an opinion on engagement and voting processes of institutional investors has been published by ICAEW.

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