<br />
INTELLIGENCE AND INSIGHT<br />
SEPTEMBER 2016 | ICAEW.COM/ECONOMIA ISSUE 52 | ACCOUNTANCY | FINANCE | BUSINESS<br />
THE PARTNERSHIP MODEL DAVID SPROUL CHARITY ACCOUNTS<br />
Is partner still an aspirational The senior partner and chief The Charity Commission wants<br />
goal for young accountants? executive of Deloitte UK returns better reporting standards:<br />
We examine the route to the top from Rio to talk business that's where you come in<br />
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The official fuel consumption fig<a title="Economia SEPTEMBER 16 page 1" href="http://viewer.zmags.com/publication/c968c238?page=1"> INTELLIGENCE AND INSIGHT SEPTEMBER 2016 </a>
<a title="Economia SEPTEMBER 16 page 2" href="http://viewer.zmags.com/publication/c968c238?page=2"> All-New Renault MEGANE GT Feel the drive </a>
<a title="Economia SEPTEMBER 16 page 3" href="http://viewer.zmags.com/publication/c968c238?page=3"> Urban 57.7 (4.9); Combined 47.1 (6.0). The offici</a>
<a title="Economia SEPTEMBER 16 page 4" href="http://viewer.zmags.com/publication/c968c238?page=4"> Seeing is believing. Uncovering anomalies is at </a>
<a title="Economia SEPTEMBER 16 page 5" href="http://viewer.zmags.com/publication/c968c238?page=5"> The collapse of any company is bad news for those</a>
<a title="Economia SEPTEMBER 16 page 6" href="http://viewer.zmags.com/publication/c968c238?page=6"> ICAEW in this issue “The low interest rate enviro</a>
<a title="Economia SEPTEMBER 16 page 7" href="http://viewer.zmags.com/publication/c968c238?page=7"> COVER: JORDAN METCALF There is more technical in</a>
<a title="Economia SEPTEMBER 16 page 8" href="http://viewer.zmags.com/publication/c968c238?page=8"> EDITORIAL ADVISORY BOARD Arthur Bailey FCA (chai</a>
<a title="Economia SEPTEMBER 16 page 9" href="http://viewer.zmags.com/publication/c968c238?page=9"> INTRODUCING THE NEW FORD EDGE </a>
<a title="Economia SEPTEMBER 16 page 10" href="http://viewer.zmags.com/publication/c968c238?page=10"> In review THE INTERNATIONAL PICTURE 20% Spanish u</a>
<a title="Economia SEPTEMBER 16 page 11" href="http://viewer.zmags.com/publication/c968c238?page=11"> THE AUDIT ESTIMATED PERCENTAGE OF POPULATI</a>
<a title="Economia SEPTEMBER 16 page 12" href="http://viewer.zmags.com/publication/c968c238?page=12"> THE NEW ALFA GIULIETTA TECNICA. GEARED TOWARDS BU</a>
<a title="Economia SEPTEMBER 16 page 13" href="http://viewer.zmags.com/publication/c968c238?page=13"> THE AUDIT THE LIVING WAGE </a>
<a title="Economia SEPTEMBER 16 page 14" href="http://viewer.zmags.com/publication/c968c238?page=14"> As I see it David Parmenter is the self-styled ki</a>
<a title="Economia SEPTEMBER 16 page 15" href="http://viewer.zmags.com/publication/c968c238?page=15"> THE NEW MITSUBISHI OUTLANDER PHEV SAVE YOUR CLIEN</a>
<a title="Economia SEPTEMBER 16 page 16" href="http://viewer.zmags.com/publication/c968c238?page=16"> THE AUDIT Data:female leaders Theresa May became </a>
<a title="Economia SEPTEMBER 16 page 17" href="http://viewer.zmags.com/publication/c968c238?page=17"> </a>
<a title="Economia SEPTEMBER 16 page 18" href="http://viewer.zmags.com/publication/c968c238?page=18"> T here's a common theme that </a>
<a title="Economia SEPTEMBER 16 page 19" href="http://viewer.zmags.com/publication/c968c238?page=19"> THE AUDIT </a>
<a title="Economia SEPTEMBER 16 page 20" href="http://viewer.zmags.com/publication/c968c238?page=20"> </a>
<a title="Economia SEPTEMBER 16 page 21" href="http://viewer.zmags.com/publication/c968c238?page=21"> THE AUDIT SENIOR CHINESE DIPLOMAT SETS OUT VISIO</a>
<a title="Economia SEPTEMBER 16 page 22" href="http://viewer.zmags.com/publication/c968c238?page=22"> THE AUDIT SPONSORED CONTENT How to engage wit</a>
<a title="Economia SEPTEMBER 16 page 23" href="http://viewer.zmags.com/publication/c968c238?page=23"> Symbiant gives you the tools to work better </a>
<a title="Economia SEPTEMBER 16 page 24" href="http://viewer.zmags.com/publication/c968c238?page=24"> For business adviser use only. Not for use with c</a>
<a title="Economia SEPTEMBER 16 page 25" href="http://viewer.zmags.com/publication/c968c238?page=25"> THE AUDIT From the top BILL MORTON Have your s</a>
<a title="Economia SEPTEMBER 16 page 26" href="http://viewer.zmags.com/publication/c968c238?page=26"> Michael Izza “The G20 must become a genuine foru</a>
<a title="Economia SEPTEMBER 16 page 27" href="http://viewer.zmags.com/publication/c968c238?page=27"> OPINION twitter.com/economiamag · face</a>
<a title="Economia SEPTEMBER 16 page 28" href="http://viewer.zmags.com/publication/c968c238?page=28"> Making Connections In today's world, finding the</a>
<a title="Economia SEPTEMBER 16 page 29" href="http://viewer.zmags.com/publication/c968c238?page=29"> OPINION Bronwen Maddox “In Britain, nuclear</a>
<a title="Economia SEPTEMBER 16 page 30" href="http://viewer.zmags.com/publication/c968c238?page=30"> OPINION Hans Hoogervorst “Valuable informat</a>
<a title="Economia SEPTEMBER 16 page 31" href="http://viewer.zmags.com/publication/c968c238?page=31"> www.sageone.com or call us on 0800 092 8091</a>
<a title="Economia SEPTEMBER 16 page 32" href="http://viewer.zmags.com/publication/c968c238?page=32"> In conversation with David Sproul, senior partner</a>
<a title="Economia SEPTEMBER 16 page 33" href="http://viewer.zmags.com/publication/c968c238?page=33"> PROFIILE DAVID SPROUL D</a>
<a title="Economia SEPTEMBER 16 page 34" href="http://viewer.zmags.com/publication/c968c238?page=34"> “Government and the private sector will need to s</a>
<a title="Economia SEPTEMBER 16 page 35" href="http://viewer.zmags.com/publication/c968c238?page=35"> more the profession should do to remind people wh</a>
<a title="Economia SEPTEMBER 16 page 36" href="http://viewer.zmags.com/publication/c968c238?page=36"> PROFILE DAVID SPROUL elsewhere. But t</a>
<a title="Economia SEPTEMBER 16 page 37" href="http://viewer.zmags.com/publication/c968c238?page=37"> SPONSORED FEATURE Pension mega deals Gabriel v</a>
<a title="Economia SEPTEMBER 16 page 38" href="http://viewer.zmags.com/publication/c968c238?page=38"> A blight on the economy Epi</a>
<a title="Economia SEPTEMBER 16 page 39" href="http://viewer.zmags.com/publication/c968c238?page=39"> C oughs and sneezes spread dis</a>
<a title="Economia SEPTEMBER 16 page 40" href="http://viewer.zmags.com/publication/c968c238?page=40"> THE SPANISH FLU 1918 - 1920 KILLED 1</a>
<a title="Economia SEPTEMBER 16 page 41" href="http://viewer.zmags.com/publication/c968c238?page=41"> SHOWCASE YOUR EXPERTISE—START BY REGISTERING FOR </a>
<a title="Economia SEPTEMBER 16 page 42" href="http://viewer.zmags.com/publication/c968c238?page=42"> ECONOMICS OF DISEASE country is not a</a>
<a title="Economia SEPTEMBER 16 page 43" href="http://viewer.zmags.com/publication/c968c238?page=43"> </a>
<a title="Economia SEPTEMBER 16 page 44" href="http://viewer.zmags.com/publication/c968c238?page=44"> MAKING TIME</a>
<a title="Economia SEPTEMBER 16 page 45" href="http://viewer.zmags.com/publication/c968c238?page=45"> THE PARTNERSHIP MODEL CHALLENGES GROWTH </a>
<a title="Economia SEPTEMBER 16 page 46" href="http://viewer.zmags.com/publication/c968c238?page=46"> partners all do the accountancy work,” he explain</a>
<a title="Economia SEPTEMBER 16 page 47" href="http://viewer.zmags.com/publication/c968c238?page=47"> As 24-year-old Nadia Mensah, senior associate</a>
<a title="Economia SEPTEMBER 16 page 48" href="http://viewer.zmags.com/publication/c968c238?page=48"> “Mass-market sectors providing goods and services</a>
<a title="Economia SEPTEMBER 16 page 49" href="http://viewer.zmags.com/publication/c968c238?page=49"> Simon Nixon 07/08/67 RICH LIST RANKING 7 £1.026BN</a>
<a title="Economia SEPTEMBER 16 page 50" href="http://viewer.zmags.com/publication/c968c238?page=50"> “When local authorities started putting services </a>
<a title="Economia SEPTEMBER 16 page 51" href="http://viewer.zmags.com/publication/c968c238?page=51"> Ian Read DOB NOT KNOWN RICH LIST RANKING 51= £90M</a>
<a title="Economia SEPTEMBER 16 page 52" href="http://viewer.zmags.com/publication/c968c238?page=52"> Richard Hayes 28/08/65 RICH LIST RANKING 80 £54M,</a>
<a title="Economia SEPTEMBER 16 page 53" href="http://viewer.zmags.com/publication/c968c238?page=53"> Julie Mahoney and family 29/07/56 RICH LIST RANKI</a>
<a title="Economia SEPTEMBER 16 page 54" href="http://viewer.zmags.com/publication/c968c238?page=54"> SIGN OF THE TIMES Are official GDP figures an ou</a>
<a title="Economia SEPTEMBER 16 page 55" href="http://viewer.zmags.com/publication/c968c238?page=55"> towards services. It failed to identify the globa</a>
<a title="Economia SEPTEMBER 16 page 56" href="http://viewer.zmags.com/publication/c968c238?page=56"> RECESSION INDICATORS </a>
<a title="Economia SEPTEMBER 16 page 57" href="http://viewer.zmags.com/publication/c968c238?page=57"> news and views. economia online has all the news </a>
<a title="Economia SEPTEMBER 16 page 58" href="http://viewer.zmags.com/publication/c968c238?page=58"> RECESSION INDICATORS </a>
<a title="Economia SEPTEMBER 16 page 59" href="http://viewer.zmags.com/publication/c968c238?page=59"> SPONSORED FEATURE Ask the expert CHAMAN SALHAN ,</a>
<a title="Economia SEPTEMBER 16 page 60" href="http://viewer.zmags.com/publication/c968c238?page=60"> Charity Annual Conference 2016 3 November 2016, 0</a>
<a title="Economia SEPTEMBER 16 page 61" href="http://viewer.zmags.com/publication/c968c238?page=61"> A DAY IN THE LIFE Saturday Sunday </a>
<a title="Economia SEPTEMBER 16 page 62" href="http://viewer.zmags.com/publication/c968c238?page=62"> Lady Carnarvon at the castle shop, one part of th</a>
<a title="Economia SEPTEMBER 16 page 63" href="http://viewer.zmags.com/publication/c968c238?page=63"> Below: Highclere Castle, which is open at least 6</a>
<a title="Economia SEPTEMBER 16 page 64" href="http://viewer.zmags.com/publication/c968c238?page=64"> A DAY IN THE LIFE </a>
<a title="Economia SEPTEMBER 16 page 65" href="http://viewer.zmags.com/publication/c968c238?page=65"> ³)LQDOO\DQDFFRXQWVSURGXFWLRQSDFNDJH WKDWGRHVZKDWL</a>
<a title="Economia SEPTEMBER 16 page 66" href="http://viewer.zmags.com/publication/c968c238?page=66"> IN FOR A POUND 43 JAMES DUCKER charts the star</a>
<a title="Economia SEPTEMBER 16 page 67" href="http://viewer.zmags.com/publication/c968c238?page=67"> THE ECONOMIA ESSAY Then events such as</a>
<a title="Economia SEPTEMBER 16 page 68" href="http://viewer.zmags.com/publication/c968c238?page=68"> A personal touch Julian Rathbone talks to Xenia </a>
<a title="Economia SEPTEMBER 16 page 69" href="http://viewer.zmags.com/publication/c968c238?page=69"> CAREER IN A NUTSHELL Present: Investment director</a>
<a title="Economia SEPTEMBER 16 page 70" href="http://viewer.zmags.com/publication/c968c238?page=70"> Technical Key developments Our at-a-glance guide</a>
<a title="Economia SEPTEMBER 16 page 71" href="http://viewer.zmags.com/publication/c968c238?page=71"> TECHNICAL UPDATES of calling</a>
<a title="Economia SEPTEMBER 16 page 72" href="http://viewer.zmags.com/publication/c968c238?page=72"> companies to notify their shareholders about the </a>
<a title="Economia SEPTEMBER 16 page 73" href="http://viewer.zmags.com/publication/c968c238?page=73"> TECHNICAL UPDATES whether “t</a>
<a title="Economia SEPTEMBER 16 page 74" href="http://viewer.zmags.com/publication/c968c238?page=74"> Friends in need Small charities are struggling</a>
<a title="Economia SEPTEMBER 16 page 75" href="http://viewer.zmags.com/publication/c968c238?page=75"> TECHNICAL CHARITY ACCOUNTS f</a>
<a title="Economia SEPTEMBER 16 page 76" href="http://viewer.zmags.com/publication/c968c238?page=76"> The whole story The unique perspective offered</a>
<a title="Economia SEPTEMBER 16 page 77" href="http://viewer.zmags.com/publication/c968c238?page=77"> TECHNICAL WGA accounting at </a>
<a title="Economia SEPTEMBER 16 page 78" href="http://viewer.zmags.com/publication/c968c238?page=78"> A losing game UK legislators have interest ded</a>
<a title="Economia SEPTEMBER 16 page 79" href="http://viewer.zmags.com/publication/c968c238?page=79"> TECHNICAL CORPORATE TAX wil</a>
<a title="Economia SEPTEMBER 16 page 80" href="http://viewer.zmags.com/publication/c968c238?page=80"> WGN: Kick-starting the start-ups Co-founder Coli</a>
<a title="Economia SEPTEMBER 16 page 81" href="http://viewer.zmags.com/publication/c968c238?page=81"> TECHNICAL PRACTICE PROFILE </a>
<a title="Economia SEPTEMBER 16 page 82" href="http://viewer.zmags.com/publication/c968c238?page=82"> Disciplinary listings These reports are summarie</a>
<a title="Economia SEPTEMBER 16 page 83" href="http://viewer.zmags.com/publication/c968c238?page=83"> TECHNICAL DISCIPLINARIES the wrong </a>
<a title="Economia SEPTEMBER 16 page 84" href="http://viewer.zmags.com/publication/c968c238?page=84"> AUTUMN SALE ENJOY UP TO 25% OFF PLUS A FREE ADDIT</a>
<a title="Economia SEPTEMBER 16 page 85" href="http://viewer.zmags.com/publication/c968c238?page=85"> Life reviews/food/people EYEVINE this month: </a>
<a title="Economia SEPTEMBER 16 page 86" href="http://viewer.zmags.com/publication/c968c238?page=86"> Life Swinging London David Adams takes a loo</a>
<a title="Economia SEPTEMBER 16 page 87" href="http://viewer.zmags.com/publication/c968c238?page=87"> We all know what London looked like in the swingi</a>
<a title="Economia SEPTEMBER 16 page 88" href="http://viewer.zmags.com/publication/c968c238?page=88"> Life swinging London Fifty years ago, London wa</a>
<a title="Economia SEPTEMBER 16 page 89" href="http://viewer.zmags.com/publication/c968c238?page=89"> Above: Tony Blair's election victory in 1997. Rig</a>
<a title="Economia SEPTEMBER 16 page 90" href="http://viewer.zmags.com/publication/c968c238?page=90"> Life swinging London 2016 Above: Carnaby Street</a>
<a title="Economia SEPTEMBER 16 page 91" href="http://viewer.zmags.com/publication/c968c238?page=91"> ACA Prospects: What's Next? Developing your caree</a>
<a title="Economia SEPTEMBER 16 page 92" href="http://viewer.zmags.com/publication/c968c238?page=92"> Life in review TRAVEL OFF, Paris's first floati</a>
<a title="Economia SEPTEMBER 16 page 93" href="http://viewer.zmags.com/publication/c968c238?page=93"> Back to school stationery: Aquarelle Studio Oh! P</a>
<a title="Economia SEPTEMBER 16 page 94" href="http://viewer.zmags.com/publication/c968c238?page=94"> </a>
<a title="Economia SEPTEMBER 16 page 95" href="http://viewer.zmags.com/publication/c968c238?page=95"> Accountancy and Finance Investigo</a>
<a title="Economia SEPTEMBER 16 page 96" href="http://viewer.zmags.com/publication/c968c238?page=96"> DIRECTORY TRAINING COURSES </a>
<a title="Economia SEPTEMBER 16 page 97" href="http://viewer.zmags.com/publication/c968c238?page=97"> MIRAJ VYAS miraj.vyas@progressivecontent.com +44 </a>
<a title="Economia SEPTEMBER 16 page 98" href="http://viewer.zmags.com/publication/c968c238?page=98"> Life after work Int</a>
<a title="Economia SEPTEMBER 16 page 99" href="http://viewer.zmags.com/publication/c968c238?page=99"> HOW DO YOU TRANSITION FROM GOOD TO GREAT ? JIM C</a>
<a title="Economia SEPTEMBER 16 page 100" href="http://viewer.zmags.com/publication/c968c238?page=100"> </a>