The limits of audit: public perceptions and legal realities

Sign in or register to continue reading.

Gain access to the latest news from The Lawyer.com, our jobs board, career insight and much more.

Register now to The Lawyer to access our latest news stories, read selected briefings from key firms and gain essential careers insight to help you make the most of your current and future roles.

Contact Us: if you have any questions regarding your subscription, call us on +44 (0)20 7292 3716 or email us at customerservices@thelawyer.com

View our subscription options

Having problems?

Contact us on +44 (0)20 7292 3716 | email: customerservices@thelawyer.com

If you are looking for our Jobs site, please click here 

Related briefings

The solvency test in Guernsey: Are you sure your company is solvent?

By Bryan De Verneuil-Smith, Mathew Newman What is the Guernsey solvency test? The solvency test, found in section 527 of the Companies (Guernsey) Law 2008 as amended (“the Law”), is used to determine whether a Guernsey company is solvent. For non-regulated companies, it is a two-part test. For regulated companies there is a third part to the […]

Economic Substance Rules released for the British Virgin Islands

By Michael Killourhy, Simon Schilder, Ray Wearmouth In response to the requirements of the EU Code of Conduct Group (the Code of Conduct Group), from 1 January 2019 the British Virgin Islands implemented new legislation setting out economic substance requirements which would apply to certain British Virgin Islands entities in certain circumstances. The Economic Substance (Companies and […]

Channel Islands Funds Quarterly Update: Q3 2019

1 Developments in the Channel Islands 1.1 2019 Tax Returns Details of the information which will be requested in relation to economic substance on the Guernsey company tax return has been published by Guernsey’s Revenue Service and will be of relevance to any company which falls within the scope of the substance legislation and will […]

The Crown Dependency of Jersey: Constitutional Insights

Introduction: There is much discussion in the private client community about what a future Labour Government might seek to introduce by way of fresh taxes. Alongside that, the concern of clients seems to be the possibility of capital controls being imposed to prevent capital leaving the sterling area. The question we are asked is “Could […]

Family matters: why the world’s wealthiest are setting up family offices in Guernsey

Wealth is increasing exponentially among some of the world’s richest families to the extent that, for many of these families, it makes commercial sense to set up their own bespoke family office to look after their key operations – and they are increasingly looking to Guernsey as the place to do it. At its most […]

Latest Briefings

Formation of contract and enforcement of terms: What negotiators need to know

By Gwendoline Davies, James Crayton Gwendoline Davies, Head of Commercial Dispute Resolution, and James Crayton, a partner in the Commercial Contracts Team, offer practical advice arising from the recent case of Volumatic v Ideas for Life [1], which highlights the risks of doing business in the absence of a concluded contract. Why is this case of interest? […]

Who needs a guarantor agreement?

By David Asker A guarantor is an individual who is agreeing to pay the rent if the tenant defaults on payments. Guarantors can often be necessary when renting to students or those in part time or low paid work, but any landlord can ask for a guarantor agreement if they feel there might be an element […]

Housing possession court duty scheme

By David Asker The Government is holding a consultation covering additional legal support for those facing eviction or repossession. Currently, the Housing Possession Court Duty Scheme (HPCDS) offers free advice on the day to anyone at risk of eviction or repossession, this service is not means tested and is therefore available to anyone who finds themselves […]

CJEU: “opt-out” language does not create valid cookie consent – Austria

By Wolfgang Tichy, Gunther Leissler, Serap Aydin On 1 October 2019 the Court of Justice of the European Union (“CJEU“) provided guidance on whether website operators may obtain consent to the use of cookies via a preselected tick-box. 1   Background of the case A German company organised a promotional lottery on its website. It obtained the consent of […]

CJEU decides on obligation of social media operators

By Gunther Leissler, Andreas Natterer, Sara Khalil Case: C‑18/18; Eva Glawischnig-Piesczek vs Facebook Ireland Limited On 3 October 2019 the Court of Justice of the European Union (“CJEU”) provided guidance on Social Media operators obligations to monitor their networks for “hate speech”. 1 Background of the case In 2016 Eva Glawischnig-Piesczek, a (former) Austrian politician, was exposed […]

Recommended

Steve Cooke Slaughter and May

Slaughters’ Cooke among four senior lawyers on Luminance’s new board

Slaughter and May senior partner Steve Cooke is among four senior lawyers to have joined a newly-created advisory board for artificial intelligence start-up Luminance. The firm’s senior partner is among those appointed to champion the use of AI in law, contributing wisdom on best practices when it comes to adoption in law firms and organisations, […]

Dentons opens in five jurisdictions in bid to build “pan-African” law firm

Dentons has encroached deeper into Africa through five proposed combinations across the Continent. The firm today announced that it was tying up with local firms in Angola, Morocco, Mozambique, Uganda and Zambia, following a concerted push to embed itself in the continent as the “first Pan-African law firm owned and controlled by Africans.” The firms […]

exit

Squires sets out finance ambitions with HSF hire

Following on from the hire of Ashurst’s former managing partner James Collis, Squire Patton Boggs has recruited Herbert Smith Freehills partner Ian Yeo in a bid to boost its team. Yeo previously spent 13 years as a partner at HSF and was a trainee at Clifford Chance. He was also at Dentons for a short […]

Alston finally delivers on promise to open in London after years of dithering

The number of US law firms without a presence in the City is set to diminish even further, as Atlanta-headquartered Alston & Bird hires four lawyers from K&L Gates to kickstart its London operations. Alston & Bird has hired K&L Gates finance partners Andrew Petersen and James Spencer, as well as competition partner James Ashe […]

Recruit legal talent

Get your role in front of over 300,000 legal professionals when you advertise with The Lawyer. Our team of experts provide bespoke solutions to help solve all your recruitment challenges.

Find out more

Register now to The Lawyer to access our latest news stories, read selected briefings from key firms and gain essential careers insight to help you make the most of your current and future roles.

Contact Us: if you have any questions regarding your subscription, call us on +44 (0)20 7292 3716 or email us at customerservices@thelawyer.com

View our subscription options

Having problems?

Contact us on +44 (0)20 7292 3716 | email: customerservices@thelawyer.com

If you are looking for our Jobs site, please click here