The basic principles to follow when acting as a trustee.
Acting as a trustee
Articles about how accountancy practices can offer services as a trustee.
Articles about how accountancy practices can offer services as a trustee
Trustee of trust with shares in an audit client
Technical helpsheet issued to help members to determine how relationships can impact audit independence, especially in regard to whether a firm can continue to act if a partner in the firm is a trustee of a trust that holds shares in an audit client.
Advice for firms of registered auditors where principals hold long-standing trustee appointments for their clients. The trusts may have shareholdings in the firm's audit clients and these situations are considered to present a threat to firms' independence and, in some cases the threat may be too great.
A creditors' guide to administrators remuneration Scotland effective 1 Feb 2010