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Accountants need to keep up their guard when taking on new clients and make sure anti-fraud checks are rigorous enough to combat a potential increase in criminal activity driven by the global pandemic, according to a new report from the Association of Chartered Certified Accountants (ACCA) ACCA has

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Shirley McIntosh, RSM's head of tax in Scotland, discusses whether Scotland can afford the financials of independence. The Scottish people have elected their new Parliament and pro-independence parties have increased their majority. The independence debate often runs on emotion, but cool heads will

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