Circumstances more than work brought Mark Murtagh ACA to Spain five years ago. And, there could be more adventure to come. Where did you grow up and where do you live now? I grew up in Perrystown Dublin, and I studied Business & Accounting in TU Dublin Tallaght. I then completed my training contract in PKF, before working with O´Regan & Co for two years. My partner had moved to Barcelona to further her education, so I then decided to take the jump and move to Spain. What made you choose to be a Chartered Accountant? I had an interest in accounting and general business topics since I was young. I was always the first to grab the business sections of the Sunday newspapers, and I suppose my interest just grew from that into wanting to become a Chartered Accountant. It always came across like a great profession that opens doors for you and goes much further than just double entry, which has certainly proved to be the case for me!  Can you tell us a little about how you got to where you are today – both geographical relocation and career path. After completing my training contract with PKF, I worked with O´Regan & Co as Audit & Assurance Manager for two years, which allowed me to further develop my personal and business skills across a wide client base. My career however then came to a crossroads. My partner was already living in Barcelona Spain, and even though I was travelling back and forth monthly, it came to a point where I felt moving abroad could actually be a great opportunity to get out of my comfort zone both professionally and culturally. By nature, I am more of an introverted type of person, so the thoughts of moving abroad did give me some concern. However, looking back, it has been the best decision I could have made. I now work for Page Group, which is a British international recruitment company, as our Global Controls Assurance Manager. I am responsible for managing our risk & control framework across our Global Transactional Finance function. While we do have a key Shared Service Centre here in Barcelona, my scope also covers our other regional Shared Services Centres, which includes Slough, Buenos Aires, and Singapore.  I started working for Page Group shortly after arriving in Spain, so I have seen multiple roles in this timespan. In 2017, I started as an R2R Finance Process Specialist, responsible for documenting and improving our procedures, which then transitioned into working on the implementation of our new ERP for Europe. In 2020, I was promoted to R2R Global Process Owner, where I was responsible for managing and implementing standardised processes globally, before moving to my current role in early 2021, which required me to setup a new function and team within the organisation to manage our internal controls which includes financial and system controls within the Global Transactional Finance department. Over the past five years, I have also been lucky enough to travel to other key locations for my company which includes Paris, Stockholm, Amsterdam, London, Buenos Aires and shortly Singapore. What do you value most about your membership of the profession and how do you think those benefits can be used to support the economy and society? The Chartered Accountant qualification has opened doors for me which I never would have thought possible five years ago. The training we receive allows us to provide valued opinions across a wide range of technical areas in any business or society, be it practice or industry. As a member living in mainland Europe, can you talk to us about how your membership has been of value to you globally and what do you value about it now that you´re living overseas (and what would you like to see more of)? Living in Spain, Chartered Accountants is not as widely recognised publicly, however, it is a well-respected qualification and I believe it played a key part in helping me succeed, firstly in getting a job in Page Group, but also on what I have achieved since. Over the past five years, I have not only been able to progress in a professional sense, but also from a personal point of view. The plan is to stay in Spain for now, the way of life here is more relaxed, and the weather helps of course! My next goal is to further improve my level of Spanish and then see where life takes me next!  And finally, if you weren´t an accountant, what do you think you would be/have been? I think I would have been a policeman! Mark Murtagh is Global Controls Assurance Manager at PageGroup

As people across the world condemn the attack by Russia on Ukraine, they also want to show their support through donations and using their influence for humanitarian intervention. Professional accountants will find themselves in positions of influence with many stakeholders including clients, employers, employees, and local communities.  Níall Fitzgerald, Head of Ethics and Governance outlines some practical considerations for accountants and business leaders in this context:    Fundraising for humanitarian or other reliefs People and organisations are looking to help the millions of Ukrainians displaced by the invasion by donating directly or running fundraiser events. Be aware of fraud risk and recommend controls that ensure the safeguard of any monies raised and that they are used for the purpose for which they were raised. Ensure the necessary licences are obtained for any public fundraising activity. Be clear on the purpose for the funds and how they will be channelled to the beneficiaries. Ensure compliance with national charity law and check that charitable donations are only made to a properly registered charity in your jurisdiction. Social media Understandably, many people and corporates are sharing their views on Russia's  invasion of Ukraine via social media. The distinction between when a view is a personal view or that of the organisation where a person works is not always clear. If you are an officer of a company, e.g. a director, chief executive, or the public relations officer, and you are commenting on a matter related to your area of responsibility, then it is very difficult to separate your view from the corporate view. For this reason, many organisations will have clear corporate social media policies in place and that is the first reference point if in doubt. However, before reacting to a colleague's personal post, it is important to also consider their right to hold and express an opinion. There can be a cultural aspect to this within an organisation, especially where respect, tolerance, diversity and inclusion, and psychological safety are highly valued. The specific circumstances of the person expressing the view might also be taken into account, for example their emotional proximity to the issue.  Developing corporate positions Many organisations are using their influence for good by publicly denouncing the invasion of Ukraine, with some going further to withdraw from investments and business operations in Russia, and any dealings with Russian state-owned entities. These decisions are not always the most straightforward to implement. Legal and other expert advice should be sought to consider how an organisation can address contractual obligations, restructure, and relocate operations. Many Russian citizens are against the actions of the Russian Government, and Russian employees, contractors, etc., should receive fair treatment and not be discriminated against. Reporting progress and being transparent on these positions, including any setbacks, is very important as corporates will be held to account by stakeholders and members of the public to honour their commitments. Careful thought should be given before making any wide-sweeping statements. The global economy, with its complex interconnected markets, creates practical difficulties when seeking to divest of everything connected to Russia.   Whistleblowing and speaking up Clearly defined and well-communicated whistleblowing and speaking-up policies and procedures can increase an organisation’s awareness of any weaknesses in it’s internal controls and practices relating to sanctions, anti-money and anti-bribery and corruption compliance. Communicating to employees the organisation’s position in relation to this crisis and reminding them about whistleblowing and speaking-up policies and procedures, promotes a safe environment in which individuals feel comfortable to raise any concerns about the organisation’s actions, or inactions. Corporate reporting While the scale of the impact of this crisis on organisations will differ, it will dwarfed by the impact on millions of Ukrainians. Organisations have important social obligations and responsibilities to corporate stakeholders. Accountants should ensure transparency and accountability in corporate reporting by highlighting the impact of the crisis on the organisation’s operations, asset valuations and exposure to liabilities. Examples of the sources of this impact include: supply-chain disruption; the cost of ceasing operations in Russia or the conflict/invasion zones; rising commodity prices; inaccessibility of certain markets due to trade or travel restrictions; difficulty maintaining required levels of capital reserves; and loss of key customers. Accountants will have a central role in collecting, measuring, and reporting the necessary information and ensuring it is reported in accordance with legal and regulatory requirements and relevant reporting frameworks. They should also understand the limitations to their expertise and call for the involvement of experts where necessary. Directors and senior management will need to consider expert advice when making highly judgemental decisions on values and estimates and in determining the future implications for the organisation.    Boundaries between personal life and professional life Negative emotions, such as anger and fear, increase the risk of self-defeating behaviours. The developing situation in Ukraine will understandably evoke such emotions in many. In this context, it is useful to refer to guidance issued by the CCAB bodies, in July 2021, to help accountants consider and distinguish if their personal behaviour could be viewed as conduct that might discredit the profession. While the facts and circumstances of every situation will differ, the CCAB guidance provides some examples of such behaviours, including the use of seriously offensive or threatening language causing distress, or threatening behaviour, towards a client or a member of the public outside of the work environment.  This non-exhaustive list of considerations may need to be reconsidered as the crisis in Ukraine develops. In many situations, increasing ethical awareness or the ability to address an ethical dilemma requires reflection. Professional accountants may find it useful to refer to, or circulate to professional accountancy staff, the Chartered Accountants Ireland Ethics Quick Reference Guide available from our Ethics Resource Centre. This article was adapted for members overseas from an article written by Níall Fitzgerald on the Institute’s Ethics Resource Centre.