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<small>Created with <a href="http://www.admarket.se" title="Admarket.se">Admarket's</a> <a href="http://flickrslidr.com" title="flickrSLiDR">flickrSLiDR</a>.</small></p> </div> </div> <div class="grid_3"> </div> </div> <div class="container_16 clearfix"> </div> <div id="footerarea" class="container_16 clearfix"> <div id="fatfooter" class="container_16 clearfix"> <div class="grid_9"> <div id="footerupper" class="container_16 clearfix"> <div class="grid_3"> <h6> <a href="/Members/"> Members</a></h6> <ul> <li> <a href="/Members/Your-Institute/Business-Members/"> Business Members</a></li> <li> <a href="/Members/Your-Institute/Members-in-Practice/"> Practice Members</a></li> <li> <a href="/Members/Technical/"> Technical</a></li> <li> <a href="/Members/Technical/Tax/"> Tax Centre</a></li> </ul> </div> <div class="grid_3"> <h6> <a href="http://students.charteredaccountants.ie"> Students</a></h6> <ul> <li> <a href="/General/About-Us/Chartered-Accountancy/Becoming-a-Chartered-Accountant/"> Become a CA</a></li> <li> <a href="/General/About-Us/Chartered-Accountancy/Becoming-a-Chartered-Accountant/Entry-Routes/"> Entry Routes</a></li> <li> <a href="http://students.charteredaccountants.ie/"> Current Students</a></li> <li> <a href="http://students.charteredaccountants.ie/Student-Information/Exams/Papers-Solutions-Reports/"> Exam Papers</a></li> </ul> </div> <div class="grid_3"> <h6> <a href="http://students.charteredaccountants.ie/Student-Information/Training-Organisations/Training-in-Business/"> Firms</a></h6> <ul> <li> <a href="http://students.charteredaccountants.ie/Student-Information/Training-Contracts/Student-Vacancies-/"> Training Vacancies</a></li> <li> <a href="http://students.charteredaccountants.ie/Student-Information/Training-Contracts/ca-diary1/"> CA Diary Information</a></li> <li> <a href="/Students/Training-Organisations/Training-in-Business/"> Taking on a Trainee</a></li> <li> <a href="/General/News-and-Events/Media/Downloads/"> Download the Logo</a></li> </ul> </div> <div class="grid_7"> <h5><strong><a title="A Practical Guide to Insolvency iBook" href="/General/Shop/Books/A-Practical-Guide-to-Insolvency-iBook/" target="_top">Recommended Reading</a></strong></h5> <p><strong><a title="Solutions to Cases in IFRS (2nd Edition)" href="/General/Shop/Books/A-Practical-Guide-to-Insolvency-iBook/"><img style="margin: 5px; border: 0px currentColor; float: left;" title="Featured book" src="/Global/bkimgs/A%20Practical%20Guide%20to%20Insolvency%201.jpg" alt="Featured book" width="80" height="120" /></a></strong></p> <p>A Practical Guide to Insolvency by Kavanagh Fennell now available on the iBookstore This easy-to-use guide to the complexities of insolvency in Ireland for business managers, accountants, and other professionals, previously published in paperback, is available for your iPad in the iBookstore and for your Kobo eReader from KoboBooks.</p> </div> </div> <div id="footerlower" class="container_16 clearfix"> <div class="grid_3"> <h6> <a href="http://www.charteredaccountants.ie"> Members of the Public</a></h6> <ul> <li> <a href="/Members/Member-Search/"> Find a Chartered Accountant</a></li> <li> <a href="/General/News-and-Events/Media/Chartered-Accountants-Ireland-press-contact-details/"> Press Office Query</a></li> <li> <a href="/Our-location/"> Find Us/Location</a></li> <li> <a href="https://www.carb.ie/Complaints/"> Complaints Process</a></li> </ul> </div> <div class="grid_3"> <h6> <a href="http://www.charteredaccountants.ie/CPD/"> Professional Development</a></h6> <ul> <li> <a href="/CPD/Requirements/"> CPD Requirements</a></li> <li> <a href="/CPD/Courses/Courses/"> CPD Events</a></li> <li> <a href="/CPD/DiplomaQualifications/"> Specialist Qualifications</a></li> <li> <a href="/CPD/Courses/Online-Courses/CPD-Pre-Recorded-Online/"> Online Courses</a></li> <li> <a href="/CPD/In-Company-Training/"> In Company Training</a></li> </ul> </div> <div class="grid_3"> <h6> <a href="http://myaccount.charteredaccountants.ie/"> My Account</a></h6> <ul> <li> <a href="/Reset-Password/"> Reset Password</a></li> <li> <a href="http://myaccount.charteredaccountants.ie/"> Update Address</a></li> <li> <a href="http://myaccount.charteredaccountants.ie"> Order History</a></li> <li> <a href="http://myaccount.charteredaccountants.ie"> Newsletter Subscriptions</a></li> <li> <a href="/Members/Your-Institute/Membership-Fees/"> Membership Fees</a></li> </ul> </div> <div class="grid_7"> <h5><strong><a href="http://www.charteredaccountantshouse.ie/" target="_blank">Chartered Accountants House</a></strong></h5> <p><span><img style="float: left; margin: 5px; border: 0px initial initial;" title="Mary McAleese" src="/Global/images/mary_mcaleese.gif" alt="" width="129" height="74" />Chartered Accountants House, home of Chartered Accountants Ireland, is Dublin's newest and best equipped conferencing centre for business. Our facilities are now open and we invite you to visit.</span></p> </div> </div> <p><span class="grid_7"> <p><a href="https://www.facebook.com/groups/303317250605/"><img src="/PageFiles/351/facebook_32.png" border="0" alt="" width="50" height="50" /></a> <a href="http://www.linkedin.com/groups?gid=1783368&trk=myg_ugrp_ovr"><img src="/PageFiles/351/linkedin_32.png" border="0" alt="" width="50" height="50" /></a> <a href="http://twitter.com/#!/charteredaccirl"><img src="/PageFiles/351/twitter_32.png" border="0" alt="" width="50" height="50" /></a> <a href="http://www.flickr.com/photos/irishcharteredaccountants/"><img src="/PageFiles/351/flickr_32.png" border="0" alt="" width="50" height="50" /></a> <a href="/General/News-and-Events/RSS-Feeds/"><img src="/PageFiles/351/rss_32.png" border="0" alt="" width="50" height="50" /></a></p> </span></p> </div> </div> </div> <div id="basefooter"> <div class="container_16 clearfix"> <div class="grid_3"> <img src="/Templates/Corporate/Images/logo-stacked.gif" alt="Chartered Accountants Ireland Logo" /></div> <p></p> <p></p> <div class="grid_5"> <p>Chartered Accountants House, 47 Pearse St, Dublin 2, Ireland</p> <br /><strong>Tel:</strong> +353 1 637 7200 <p> Chartered Accountants House, 32-38 Linenhall Street, Belfast, County Antrim BT2 8BG, United Kingdom‎</p> <br /> <strong>Tel:</strong> +44 28 90435840 </div> <div class="grid_4"> <p> <a href="http://www.carb.ie"> <img src="/Templates/Corporate/Images/carb.gif" alt="CARB Logo" /></a> <a href="http://www.gaaaccounting.com"><img src="/Templates/Corporate/Images/gaa.gif" alt="GAA Logo" /></a> </p> <p> </p> <p> </p> <p> </p> </div> <div class="grid_4"> <p> © Copyright Chartered Accountants Ireland 2012. All Rights Reserved. </p> <p> <a href="/terms-and-conditions/">Terms & Conditions</a> | <a href="/privacy/">Privacy Policy</a></p> <p><strong>District Societies: </strong> <a target="_blank" href="http://leinster.charteredaccountants.ie">Leinster</a> | <a target="_blank" href="http://ulster.charteredaccountants.ie">Ulster</a> | <a target="_blank" href="http://cork.charteredaccountants.ie">Cork</a> | <a target="_blank" href="http://london.charteredaccountants.ie">London</a> | <a target="_blank" href="http://western.charteredaccountants.ie">Western</a> | <a target="_blank" href="http://midwestern.charteredaccountants.ie">Mid-Western</a> | <a target="_blank" href="http://northwestern.charteredaccountants.ie">North Western</a> | <a target="_blank" href="http://australia.charteredaccountants.ie">Australian</a> </p> </div> </div> </div> <div><input type="hidden" name="__VIEWSTATE" id="__VIEWSTATE" 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" 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