Opinion

1-15 of 931 Articles
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The accountancy profession faces a pivotal moment amidst rapid global change, writes ICAS chief executive Bruce Cartwright CA, discussing the future of the profession as the role of accountants evolves with the needs of society and stakeholders. At a time when the world is evolving faster

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We’re Scotland, so when it comes to major football tournaments we haven’t exactly been clocking up the air miles over the years, writes Robert Holland. However, under the stewardship of Scotland boss Steve Clarke, things have changed for the better. We reached Euro 2020 (actually he

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Insolvency expert Chris Bristow compares the various options available to companies facing insolvency, from restructuring debts through a company voluntary arrangement (CVA), to seeking protection via company administration, and last resorting to liquidation if rescue efforts fail. When a company is

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Debt expert Sharon McDougall discusses the complexities of director liability for company debts, exploring scenarios where directors may be held personally accountable despite the protection of limited liability, and the potential consequences thereof. The legal structure of a limited company means

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Sandy Begbie, chief executive of Scottish Financial Enterprise, examines the challenges facing the Scottish economy, emphasising the need for government intervention to stimulate growth, particularly in the financial and professional services sectors which are "ripe for the kind of product

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Following the FCA's recently published guidance on financial promotion through social media channels, Burness Paull's Marianne Murnin and Steven Knox look at the intersection of financial services, social media, and influencer marketing, highlighting the regulatory and commercial considerations

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Scotland could turn its vision for ethical regulatory principles into a competitive advantage, writes ​Chris Elwell-Sutton. According to the International Monetary Fund’s latest report, AI could boost the UK’s uninspiring productivity by up to 1.5 per cent annually. Analysts estimate t

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Comprehending closure options to mitigate legal risks and maximise tax efficiencies is critical for directors when considering, writes Chris Bristow as he discusses the distinctions between company liquidation and strike-off processes. Company liquidation and strike-off are both processes that

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Governments alone do not have enough capital to fund the infrastructure required to address imminent economic challenges and meet future targets, writes David Young. alone don’t have the capital available to fund the infrastructure that will be required, writes David Young

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Graham Alexander delves into the challenges hindering the UK's utilisation of the vast opportunities within the subsea sector, highlighting fiscal instability, lack of clear policy direction, and the need for a cohesive national industrial strategy to unlock the sector's potential. Uncertainty, larg

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