ACCOUNTANCY AGE LEADER - Masters looks to the little guy.

When, six months ago today, Dame Sheila Masters became president of the English ICA, everyone involved knew life would be anything but dull under her leadership.

VIEW FROM THE HOUSE.

A UK 200 member looks at the future of the smaller practice

At the UK 200 Group National Conference in Liverpool last month I opposed the motion 'This House believes the day of the Small Accountancy Practice is over', a task I relished.

LEADER - Shatteringthe merger myth.

COMMENT - Sharing the knowledge around.

Smaller accountancy firms will not survive against the expertise and information base of their larger competitors if they do not learn to band together, says Stephen Raznick.

Much ado about nothing ? - Are we being too complacent about the millennium bug

The results of this week's Big Question made for grim reading. With only five weeks to go until the big day, just 60% of finance directors say they are confident the millennium bug has been squashed.

THE CONSOLIDATION DEBATE: Don't lose your independence

Although consolidation may seem like the easy option for small accountancy firms, Peter Williams explains why in the long term, it is not as attractive as it seems.

YOUR COMMENTS - A response to ACCA's announcement of its forthcoming EGM

So we see the usual arrogance from the ACCA leadership, again. Rather than discussing the issues, it launches personalized attacks on Mr Thomas who has given many years of selfless service to the association.

The US is beefing up its corporate governance rules, but where is the UK ?

Jon Grant of the Auditing Practices Board takes a look at the fast, rule-driven approach of the US in strengthening corporate governance and the role of audit committees, and compares it to the slower, voluntary approach taken in the UK.

VIEW FROM THE HOUSE.

Queen's speech: Society of Practitioners of Insolvency gives lukewarm response to Insolvency Bill

'I am relieved the government did not wait until the comprehensive company rescue review had been completed before acting to improve the Company Voluntary Arrangement. Fewer small businesses will go to the wall as a result of this legislation.'

Moves towards consolidation among small firms are taking the heat off the mid-tier

Just when you thought merger and acquisition activity in the world of accountancy had settled down, a new consolidator has arrived to wreak havoc on unsuspecting firms.

Pannell Kerr Forster argues smaller companies should not always be in the taxman's debt

In its response to the government working party's review on company rescue mechanisms, PKF says the tax authorities should introduce better debt collection procedures so small and medium-sized companies's debts are not allowed to build up. John Alexander sets out the firm's position.

Taking Stock - Cameras may be White's handicap.

LETTERS.

Analysis - Time to end carrying forward and back.

Taking Stock - THE COLOURFUL LIVES OF EXPERT WITNESSES.

Taking Stock - RESULTS WERE CAST IN STONE.

Taking Stock - The Dame and Maggie: masters of the universe.

THE BIG QUESTION: IS THE ECONOMY IN DANGER OF OVERHEATING? - No

Taking Stock - JEAN'S CAR ORDER GIVES HER NET GAIN.