the-Bottom-line-Banner-MARCH-2021
News

COVID-19 and Brexit have meant many businesses had to adapt to a different environment – fast. As 2021 progresses, what will the future look like and how can businesses seize new opportunities? Mairead Connolly explains. We are well into the new year and the business landscape remains dominated by COVID-19. Many companies, especially private and family businesses, are also battling with the post-Brexit trading landscape. However, times of change are also an opportunity to reshape, and we are seeing an acceleration of a range of trends that had been brewing. As businesses assess the new landscape, positioning for future growth should be a priority. Here are five key considerations for private businesses to continue to scale-up and become fit for the future.  1. Strategy for growth  It is important for businesses to reassess and set a growth strategy with clear targets. This should include sensitivity analysis for different levels of sales, products, month-by-month reports and geography. Headcount and training costs, along with new customers and markets you may target, should also be factors.  The old adage “cash is king” still holds resonance, and any additional funding requirements should be considered with plenty of time allowed to prepare projections and attend to formalities.  Don’t forget about sustainability in your planning. Adopting sustainable approaches can help differentiate and build confidence in your brand, as well as generating cost savings. 2. Upskill your people   Your people are critical to your growth and success. Availability of key skills remains a challenge for many businesses. PwC’s 2020 NextGen Survey, published prior to the pandemic, highlighted that a major concern for family businesses is gaining the skills required – with leadership and strategic thinking regarded as the most essential skills needed.  Upskilling the people you have and who understand your culture is critical for plugging any skills gap. Family or team members who have the potential and agility to help grow the business into the future should be identified. While formal training may certainly be warranted, the power of shadowing and mentoring should not be underestimated.  3. Digitise  Any business wishing to grow and scale must keep pace with technology, and the COVID-19 backdrop has brought home how this investment can pay dividends. We have seen many family and entrepreneurial businesses creating or expanding their online presence, initially as a lockdown survival strategy. Now positioning for post-COVID-19 growth, the same companies recognise that this pivot to digital is also an opportunity to futureproof their business.   Digitisation can also take place in smaller steps, however, starting with automated reporting or dashboards for real time financial data, for example. Levering technology to have meaningful information available at the touch of a button allows valuable management time to be spent on proactive strategy, rather than distilling and reacting to historic data.      Successful digital transformation will give companies the competitive edge they need to become world-class.   4.  Maximise cash flows today  As your business grows, it is important to ensure the controls you have around spending and other day-to-day decision-making remain robust. Rigorous debtor and creditor administration ensures that cash is available when needed, and can minimise the level of dependence on debt or other third party funding. Tax should be carefully considered, as well, with any available reliefs and benefits claimed. For those companies which suffered losses during the pandemic period, a review should be undertaken to ensure that loss reliefs are utilised to trigger refunds where applicable. 5. Protecting wealth for the long term  As well as strategising for the business today, developing a clear succession plan for the medium- to long-term should remain a priority for ambitious family businesses and SMEs. This is something that is overlooked by many businesses. Tellingly, PwC’s latest Irish family business survey highlighted that less than one fifth (18%) of respondents had a robust, formalised and communicated succession plan in place. Key elements include structuring for ownership transition, with/without retirement of key founders, ensuring governance frameworks are fit for growth, and identifying the correct next generation or non-family management to drive the business forward.    The succession journey is an opportunity to reinforce the broader business strategy, digital and upskilling objectives. If proactively managed, the “perfect storm” of disruption via COVID-19 and Brexit uncertainty could well become the accelerator for business and family success in the long term. Mairead Connolly is Partner of PwC Entrepreneurial & Private Business Practice.

Feb 12, 2021
News

Many businesses are wary of automation and artificial intelligence dehumanising client relationships. Larissa Feeney says, however, that embracing this new technology will lead to more meaningful and personal interactions with your customers. Many owners of small – and even bigger – practices feel that automation or artificial intelligence (AI) has no role to play in their workplace, worrying that it can lead to a dehumanisation of work practices that will result in a poor connection with clients. However, I believe that the introduction of digital practice management and ‘lean’ systems – minimising waste while maximising productivity –  can streamline and grow your business, as well as help build more lasting relationships with your clients. When we established our business 10 years ago, one of our aims was to systemise as many processes as possible, including tasks that used to be manual, such as emails to clients, record collection and payroll. We looked at every process to see what could be automated. At that time, there was a fear across the industry that automation and the use of AI could result in a less personalised service. The fear that robots will take over our jobs and clients will pay less for automated services is still prevalent even now; however, we have found the opposite – AI frees up the team to give better service to clients. Lean principles Over the past 12 months, we have implemented lean principles (value, the value stream, flow, pull and perfection) across our own business. This has cut down on the administration and support functions that are needed which means the core team can focus on servicing clients better. This freedom allows you to build a real and lasting relationship with clients, making you part of their team rather than an external service that could be completed by anyone. It creates a different relationship entirely; you become more like a trusted advisor rather than a bean counter processing numbers. Importantly, clients will like the fact that you are putting in more time thinking about their business strategically rather than spending time on processes that could be automated. How to implement a lean structure There are quick and easy savings to be made by implementing a lean structure for any business at any stage.   For instance, one of the processes we implemented under our lean structure was examining a simple task that would take three days over the course of the month to complete. We have now automated that process and it takes one member of the team one second to press one button. Another easy win has been the automation of emails to clients. I did struggle when we started to automate emails – and sometimes I still do. I wanted to keep that personal contact with each and every client. However, as the business grew, I knew it was impossible for that to continue; instead of spending all my time writing out personalised emails, I can spend time in other crucial areas of the organisation. Both simple automations outlined above have saved team members’ time that can now be focused towards building a personal, meaningful relationship with clients and putting their priorities first, which is the cornerstone of good customer management. Larissa Feeney is Founder and CEO at Accountant Online

Feb 12, 2021
News

What can SMEs outside of Ireland’s bigger cities do to prepare for a post-pandemic landscape? Linda Doran outlines a five-step plan.  The timetable for Ireland’s COVID-19 vaccination programme is firming up. No doubt there will be ups and downs. However, business owners and entrepreneurs are starting to realise that we are roughly two-thirds of the way through the crisis. It is essential, therefore, to think about a business plan for the post-pandemic business landscape. Outlined below are five keys points for a post-pandemic plan for small businesses outside of the country’s cities: Get ready for the ‘staycation’ Counties all over the country are known for their tourism, from the Wild Atlantic way to Ireland’s ancient east. It is important that businesses in all regions remember where its strengths lie, and for 2021 this will involve capitalising on ‘staycations’. Foreign travel looks unlikely and areas outside of Dublin are well-placed to attract strong domestic tourist numbers. Protect local jobs Unemployment is the biggest issue the county will face in the second half of 2021. We need to treat the cash flow boost from the staycation spend as the springboard that will keep as many local businesses afloat as possible. For the most vulnerable or worst hit businesses, this may involve a local Circuit Court examinership process or the Government’s new Summary Rescue Process, due to be introduced in the latter part of the year. One way or another, we need to protect the most vulnerable businesses in our communities. Get young people back into the workforce Protecting businesses will facilitate getting as many young people back into the workforce as possible. The younger generation have shouldered an enormous burden in the crisis, in terms of both educational and work opportunities. To avoid a lost generation, we need to do everything we can to bring young people back into the productive local economy. Look for sustainable recovery Looking medium-term, we need to be ready for the bounce back. However, we must avoid a Celtic Tiger-esque mini-boom. A sustainable recovery is required; we need to be wary of inflation and the increase in interest rates that inevitably follows, as the pent-up demand in Ireland is unleashed. Get ready for ‘2022 normal’ We need to be ready for what “2022 Normal” will look like. It is likely we will see more flexibility in terms of working from home arrangements, less business travel, more video conferencing, more online selling and less appetite for waste or non-productive areas of business. All small businesses need to adapt, evolve and be ready for these challenges. The light that we can finally see at the end of the tunnel should form the basis for a bright future for all counties, but only if the planning starts now. Linda Doran is the South East Partner in Baker Tilly.

Feb 12, 2021
Audit

Patricia Barker outlines red flags for audit and risk committees as they continue to navigate the coronavirus pandemic and the fallout from Brexit. It’s hard to imagine audit and risk committee members as frontline workers in the face of the COVID-19 pandemic. However, time will undoubtedly show that the guidance of a good, active audit and risk committee was a pivotal oxygen tank for companies as they stumbled through these difficult times. In providing effective oversight, the audit and risk committee’s contribution must be responsive to the additional risks and uncertainties arising from COVID-19 and Brexit. The radar is picking up new bleeps, which include the following. New risks on the risk register It is vital to identify new risks, the appetite for those risks, and mitigations that can be put in place. These risks include, but are not limited to, failure of suppliers or customers due to economic pressures; invocation of force majeure clauses to avoid performance of contracts; reputational damage caused by a failure of staff to comply with Government guidance; a cluster outbreak of COVID-19 among staff; insufficient funding; and health and safety failure on the premises. Going concern All audit and risk committees will have to conduct a deep dive into the appropriateness of using the going concern concept for the 2020 financial statements. This work must be completed in advance of the arrival of the external auditors. Business continuity plan Audit committees should be very familiar with the robustness of the business continuity plan. They should also be satisfied that it has been rigorously tested to cope with the potential crashes that may result from the black swan event that is the COVID-19 pandemic. Procurement There are high risks associated with rushed procurement practices, which were necessary due to the emergency nature of the pandemic. Audit and risk committees should create a schedule of any instances where management had to speed up or bypass procurement practices due to the need to procure for the pandemic. They will need to be satisfied that all material exemptions from procurement regulations have been appropriately applied and authorised. The exemptions provided for in legislation include situations of extreme urgency, where there is a genuine emergency due to events that could not have been foreseen in situations that were not controlled by the company. It would seem that the pandemic (although not Brexit) complies with these conditions, which would permit the procurement of goods or services in a fast-tracked way outside the standard procurement policy. However, the current question for audit and risk committees is how long it can reasonably be assumed that COVID-19 is an emergency that could not have been foreseen. Control of government supports There are high risks associated with the very rapid deployment of government resources to a vast range of beneficiaries. To the extent that such resources have been claimed by the company or on behalf of staff, the audit and risk committee should be happy that appropriate controls were put in place to ensure that the claim was made in accordance with the terms of issue, that the funding was applied as stipulated, and that anti-fraud measures were appropriately applied. The external auditors will likely examine the transparency and governance associated with benefits drawn down, such as: Grants; Subsidies; Liquidity loans; Credit guarantees; Short-term compensations; Payroll support; Tax alleviation; Additional human resources deployed; and Tax losses carried back. Economic fraud and cybersecurity robustness There have been significant incidences of cybersecurity and IT failures due to opportunistic frauds arising from COVID-19 such as email compromise, investment scams, and phishing scams. In an Economic Crimes Survey conducted by PwC in 2020, 18% of organisations surveyed reported that they had incurred losses due to fraud in excess of €800,000 and 13% said they had incurred losses in excess of €5 million. These costs do not account for the losses arising from remediation, fines, brand damage and reputational damage. Economic crime dealt with by the European Commission Crime Bureau includes the following: Cybercrime; Customer fraud; Asset misappropriation; Money laundering; HR/employee fraud; Deceptive business practice; Intellectual property theft; and Accounting fraud. Audit and risk committees must seek evidence that economic risks were explicitly addressed and closed off by the company, including assurance that such risks are adequately insured. Third-party risks Focusing on internal risks is only part of the challenge; the risks associated with outsourced goods and services also need attention. These risks are elevated as our direct controls change due to virtual working. The risk attack field related to external service providers is as varied as stationery, security, catering and HR, resulting in additional risks of fraud and cyberattack. According to PwC’s Global Economic Crime and Fraud Survey 2020, one in five respondents identified vendors and suppliers as the source of their most disruptive external fraud. Half of the respondents lacked a mature third-party risk management programme, and 21% had none at all. Audit and risk committees should address this issue with the leadership team to ascertain the extent of the vulnerability and the potential need to seek professional assistance. Remote working Audit and risk committees must be proactive in implementing robust health and safety and human resource protection policies to safeguard employees working from home and safeguard the company’s assets. Issues raised should include health and safety mechanisms to ensure that staff have suitable stress management supports; good ergonomic working conditions; and reasonable boundary control over working hours. Furthermore, where company assets such as docking stations, laptops and other equipment have been taken home, mechanisms should be in place to control those assets and to appraise valuations and impairments. Appropriate protocols should also be in place to ensure that employees are fulfilling their contracts. GDPR policies will need to be stress-tested to assure the audit and risk committee that there have been no breaches of the regulations. The audit and risk committee will also need to confirm that the company’s insurance policies cover the changed working theatre. Risk of redundancies If it seems likely that squeezed resources will lead to redundancies, the audit and risk committee will want to see an assessment of this risk, the mitigations in terms of spreading the load, the policy on the redundancy payment matrix, and budgetary planning. Provision of ad hoc board support During the emergency, the audit and risk committee should be willing to convene to conduct deep dives, specific investigations, or advisory analysis as may arise due to unforeseen issues relating to the COVID-19 pandemic or Brexit. All in all, this is a busy time for audit and risk committees, and we will likely look back on this period and determine that committee members provided a highly professional, emotionally intelligent, and effective service to boards. It is unlikely that citizens will stand on their doorsteps and applaud them, but at least they will know that they did a good job.   Patricia Barker chairs the audit committees of the Marine Institute and Tallaght Hospital and is a member of the Ethics and Governance Committee at Chartered Accountants Ireland.

Feb 09, 2021
Comment

Although significant challenges remain, the north-west region can look forward to better days ahead, writes Dawn McLaughlin. After one of the most challenging years in business, 2021 provides some cause for optimism in the north-west city region. The vaccination rollout across the globe gives us the best chance to get back to normal and truly get our recovery efforts underway. As a Chartered Accountant in practice and in my new role as President of the Londonderry Chamber of Commerce, I have seen first-hand the extreme pressures on businesses. Cash reserves are depleted, cash flow is becoming a major concern, and confidence is gone. After a year of COVID-19, the strains on entrepreneurs and businesses of all shapes and sizes are only increasing. The need for a government-led recovery strategy, developed in collaboration with business, is greater than ever. However, I also see reasons for positivity on the horizon. While the double blow of the pandemic and Brexit seriously affected local businesses, I believe we can recover and rebuild better in 2021 and beyond, given the opportunity and support to do so. One of the rare highlights of 2020 was the announcement of the Graduate Entry Medical School at Ulster University’s Magee Campus in Derry. Representing the culmination of years of hard work and campaigning, the new medical school, which will welcome its first students in September 2021, illustrates the strength of the north-west’s higher education offerings. In the new post-Brexit world, cross-border cooperation and collaboration will be as important as ever. In collaborating with our neighbours in Donegal and beyond, we are working to make the north-west city region a more robust economy and the best place on the island to set-up a business. An Taoiseach’s new Shared Island Initiative provides the opportunity to maximise the tangible benefits of all-island cooperation. Committing €500 million over five years for cross-border projects, we are making a strong case for investment to fund infrastructure projects like the A5 Western Transport Corridor, funding to expand Ulster University’s Magee Campus and other cross-border research projects. Along with the full rollout of the City Deal project, the Shared Island Initiative can unlock our city region’s full potential and drive the post-pandemic recovery. By giving our leaders and businesses the tools to rebuild and create a more thriving and bustling regional economy, we can attract new investment and create new, secure jobs. But, in the short- and medium-term, this will require serious commitment and courage from the Northern Ireland Executive, the UK Government, and the Irish Government to get our struggling businesses on the whole island through this rocky period and ensure that they survive and thrive. With institutions like Ulster University Business School, North-West Regional College and Letterkenny Institute of Technology, the north-west is fertile ground for world-leading research and development, attracting more students to our region. Chartered Accountants in the north-west should prepare for this regional growth, and look to our local further and higher education institutions to provide a stream of high-calibre students who might well be the next generation of Chartered Accountants. Dawn McLaughlin is Founder of Dawn McLaughlin & Co. Chartered Accountants  and President of Londonderry Chamber of Commerce.

Feb 09, 2021
Tax

Having read the 1,246-page Trade and Cooperation Agreement, which was agreed to “in principle” by the EU and UK on Christmas Eve, Cróna Clohisey shares her thoughts on the critical elements causing concern and highlights areas that warrant further work. In recent weeks, there has been as much discussion about what the Trade and Cooperation Agreement (TCA) reached between the EU and UK on Christmas Eve doesn’t cover as what it does. The deal, spanning some 1,246 pages, threw up some surprises and certainly left a lot for discussion between the two sides in the months ahead. The main areas covered in the document include trade in goods and certain services, energy, aviation and road transport, fisheries, social security coordination, law enforcement, digital trade and intellectual property. Certain big-ticket items, including decisions relating to equivalence for financial services, the adequacy of the UK’s data protection regime, or an assessment of the UK’s sanitary and phytosanitary regime were excluded, however. These three areas, in particular, are unilateral decisions of the EU and were never subject to negotiation. The TCA does not govern trade in goods between Northern Ireland and the EU where the Protocol on Ireland and Northern Ireland will apply, bringing a whole other set of rules – not least in customs and VAT. Implementing, applying, and interpreting the TCA falls to the newly created Partnership Council. This political body will be co-chaired by a European Commission member and a UK government minister, and decisions will be made by mutual consent. Several specialised committees, including a trade partnership committee, will assist the Partnership Council. Therefore, it seems that negotiations between the EU and the UK on their future relationship are set to continue long into the future.  In this article, I will look at the TCA elements that are causing concern or require further work. Trade in goods and customs The real test for cross-border trade between the UK and EU is really just beginning, given that traffic at ports and borders is generally quieter in the weeks after Christmas. Still, problems with paperwork (which could never be removed by a free-trade agreement), health checks and systems were reported by many companies in the first few weeks of the year. We have heard reports of large retailers reporting shortages on their shelves with retailers in Northern Ireland significantly affected given the customs declarations required for goods brought into Northern Ireland from Great Britain – a requirement that seems to have taken some by surprise.   The TCA’s chapter on rules of origin is particularly cumbersome and has already hampered, and is expected to continue to hamper, existing supply chains. The ‘zero tariffs, zero quotas’ headline celebrating free trade is not all it seems, particularly when only eligible goods qualify for this approach. Rules of origin determine a product’s economic nationality and where products ‘originate’ is the fundamental basis for determining if tariffs apply. The TCA says that for products to benefit from zero tariffs and zero quotas, goods must be wholly obtained from, or manufactured, in the EU or UK or be substantially transformed or processed in the EU or UK in line with the specific origin rules that apply to the product being exported. Minor handling, unpacking and repacking won’t qualify as sufficiently processed. There could be issues for goods not wholly grown, farmed, fished or mined in either the UK or EU.  The amount of non-originating materials (i.e. materials not originating in either the EU or UK) that a product can have in order to still benefit from the TCA differs depending on the product. The annexes to the TCA set out the product-specific rules, and you will need to identify the commodity code as a starting point. Some products allow a maximum level of non-originating content (e.g. 50% of the ex-works selling price), but again this varies from product to product. If, for example, products are processed in the UK, the TCA states that EU origin materials and processing can be counted when considering whether UK exports to the EU meet rules of origin requirements. There is a qualifying production level, for example, called ‘cumulation’. Another nuance is that some rules of origin require that non-originating inputs used in the production of a good must have a different tariff heading, while some rules require a specific operation to take place in the UK for the goods to be classed as being of UK origin. For certain chemicals, for example, a chemical reaction must occur in the UK. It’s also important to remember that when goods are exported from a customs territory, origin status is lost (preferential origin status can only apply once). Take leather shoes originating in Spain as an example. When the shoes move from Spain to Great Britain and are then shipped to Ireland, they lose their EU preferential origin status when they leave Great Britain. Because they haven’t been processed or altered in Great Britain, they don’t have UK origin. Therefore, unless the goods move under a special and complicated customs procedure, duties arise on the goods entering Ireland. The now infamous case of Marks & Spencer’s Percy Pig confectionery is an example of this issue. These issues add to supply chain headaches and give rise to hidden costs. The rules are undoubtedly complex and don’t suit the UK’s significant role as a distribution hub. Business travel Free movement of people between the EU and UK ended on 1 January 2021. Of course, Irish and UK citizens are still free to live, travel and work in either country under the rules of the Common Travel Area (CTA). Beyond this category of people, immigration requirements – including securing permission to work and restrictions on the activities that can be performed as business travellers – are now a key consideration for UK nationals moving throughout the rest of the EU, including UK citizens residing in Ireland. Similar policies are in place for EU nationals seeking to travel to, and work in, the UK. The CTA allows short-term business visitors to enter either jurisdiction visa-free for 90 days in any given six-month period, but there are restrictions on the activities that can be performed. Activities such as meetings, conferences, trade exhibitions, and consultations are allowed. However, anything that involves selling goods or services directly to the public requires a work visa. The specific business situations where a visa is required are set out in the annexes to the TCA. The environment In a first for the EU, the fight against climate change has been included as an “essential element” in a bilateral agreement with a third country. This effectively means that if the EU or the UK were to withdraw from the Paris Agreement or take measures defeating its purpose, the other side would have the right to suspend or even terminate all or part of the TCA. The TCA paves the way for a joint framework for cooperation on renewable energy and other sustainable practices, as well as the creation of a new model for energy trading. However, it allows both sides to set their own climate and environmental policies in areas such as carbon emissions/carbon pricing, air quality, and biodiversity conservation. Divergence from respective environmental and climate laws will be monitored, but this area is not subject to the TCA’s main dispute resolution mechanism. It will instead be governed by a ‘Panel of Experts’ procedure. Time will tell how effective this will be. Data transfers Many businesses rely on the ability to transfer personal data about their customers or employees to offer goods and services across borders. A company based in Belfast, for example, might outsource its payroll processing to a company based in Galway. In this case, any restriction on this data’s ability to flow freely would act as a trade barrier. The EU and UK haven’t concluded a deal yet to allow data to continue to flow freely across borders, but the EU has committed to a decision on the adequacy of the UK’s system (UK GDPR) by 30 June 2021. Until then, the UK will be treated as if it is still part of the EU on data protection grounds, and data can continue to flow freely between jurisdictions. If the EU doesn’t reach an adequacy agreement (although reports suggest that a deal is close), provisions such as standard contractual clauses may be needed in future transfers of data between the UK and EU. Financial services Currently, the UK has identical rules to the EU in terms of the regulation of financial services. Supplementary documentation published with the TCA states that the UK Treasury and European Commission aim to sign a cooperation agreement covering financial services regulation by March 2021. The EU has already deemed the UK equivalent for a time-limited basis in clearing and transaction settlement, while the UK has provided the EU with specific findings that would enable EU member states to conduct such business in the UK. Many other areas of the TCA will be digested and interpreted in the weeks and months ahead. Trade deals are predominantly about trade. Only time will tell if they go far enough in other areas such as environment, security and intelligence, or healthcare, for example. Let’s hope that in the long run, a deal is better than no-deal. POINT OF VIEW:  Barry Cullen, Silver Hill Duck Silver Hill Duck is a perfect example of a cross-border business and the various challenges posed by the new trading relationship between the EU and the UK. Silver Hill Duck is a duck manufacturing company based in Emyvale, Co. Monaghan, with operations in Northern Ireland and the Republic of Ireland. The company controls all aspects of the breeding, farming, production and packaging of its famous Silver Hill Duck breed. Established in 1962, it has supplied the best Chinese restaurants in the UK for the past 40 years. During this time, the company has expanded its customer base to include retail and foodservice, including a range of raw and cooked products. Barry Cullen, Head of Sales at Silver Hill Duck and President of the Irish Exporters Association, shares the background to his company’s commercial decisions. “The UK was historically our largest market, and we took some steps before 1 January 2021 to avoid the expected delays that were predicted at the ports. This involved setting up a Northern Ireland company with the appropriate VAT and EORI numbers, and a customs clearance agent to handle the paperwork. Silver Hill also had to source a warehousing partner in the UK that could hold frozen stock for our UK customers. Trading with our fresh retail customers was suspended for the first few weeks in January due to the uncertainty around delays at ports and the documentation required. The first few weeks of 2021 has shown that this was a prudent decision, as it has become apparent that the UK is nowhere near ready for the new trading requirements. There are major delays at Holyhead with hauliers unable to access the Irish market due to incorrect paperwork and a COVID-19 testing regime that has exacerbated the problem. It’s a case of learning on the job as our sales team feels its way through the many documentation requirements to send a pallet of product to the UK. For example, despite having done due diligence for over three years, we were not aware of the REX system and the need to be registered to self-certify our goods. Even though there are no actual tariffs, the customs clearance costs are high at approximately €120 per order, regardless of size, if you act as exporter and importer for the UK customer. This will make much retail business commercially unviable and will have a significant knock-on effect on small- and medium-sized enterprises in the coming months. There will undoubtedly be a settling-in period for the new trading requirements, but the cost for traders, hauliers and suppliers is as yet uncertain.”   Cróna Clohisey is Public Policy Lead at Chartered Accountants Ireland.

Feb 09, 2021