The Institute, under the auspices of the CCAB-I, made representations on behalf of members at last week’s meeting of the TALC Collections Sub-Committee. At the meeting, Revenue provided an update on the local property tax (LPT) and vacant home tax (VHT) compliance projects and confirmed that it is undertaking a new project regarding simplified VAT filing arrangements. LPT compliance Monday 2 December 2024 is the deadline for property owners to file returns in respect of property that is newly liable to LPT.  It is also the deadline for property owners previously liable to LPT who did not opt to use a recurring payment method to notify Revenue of their preferred payment method. Revenue informed us that it has written to over 800,000 property owners due to file a return and those whose LPT charge has changed due to a change in their local adjustment factor. Revenue also confirmed that a new compliance unit has been established in LPT branch for 2025 as it initiates a dedicated intervention programme, primarily Level 1 with some Level 2 interventions. Work is also ongoing on the LPT portal to improve functionality. Vacant homes tax Revenue informed the meeting that there has been a reduction in the number of vacant homes tax (VHT) returns filed by 7 November 2024 when compared with the number filed by the same date in 2023. Revenue intends to write to property owners that previously filed a VHT return in 2023 but did not do so in 2024. VAT simplification arrangements Revenue is undertaking a new project regarding VAT registered businesses with quarterly/bi-annual/annual VAT filing periods. Approximately 57,000 businesses will be reassessed, and some may be required to change to a bi-monthly VAT filing basis. Revenue advised that it intends to give adequate notice to those businesses. We requested that agents be copied on such correspondence. CCAB-I asked that Revenue be cognisant of the impact such changes may have for tax agents that are responsible for the preparation and/or submission of the VAT returns for their clients.

In this week’s post EU exit corner, we bring you the latest guidance updates and publications relevant in the post EU exit environment. The most recent Trader Support Service bulletin is also available as is the latest Brexit and Beyond newsletter from the Northern Ireland Assembly EU Affairs team. Minutes from the latest Northern Ireland Joint Customs Consultative Committee, which the Institute participates in, have been published together with the slide deck used. These provide useful information on the forthcoming changes to the movement of consumer and freight parcels from Great Britain to Northern Ireland from 31 March 2025. It has also been confirmed that the Government’s single trade window has been paused and HMRC has recently published a range of guidance and communications particularly relevant to customs transactions in Northern Ireland.  Single trade window paused  The single trade window (STW) will be a UK Government service with the objective of providing a gateway between businesses and UK border processes and systems. The system will essentially  allow users to meet their import, export and transit obligations by submitting information once, and in one place. This was due to commence its initial phase in 2024. However it has now been confirmed by the Exchequer Secretary to the Treasury in Parliament that delivery is being paused. An update will be provided as part of the next phase of the Spending Review which is expected to report in late Spring 2025.  New guidance for customs  Earlier this month the following customs guidance relevant to Northern Ireland was published by HMRC: New guidance for customs Earlier this month the following customs guidance relevant to Northern Ireland was published by HMRC: Moving goods from Great Britain to Northern Ireland under the Windsor Framework: https://www.gov.uk/guidance/internal-market-movements-from-great-britain-to-northern-ireland, UK Internal Market Scheme process for using the UKIMS entry in the declarant’s records to move goods when the new Windsor Framework arrangements come into effect: www.gov.uk/guidance/apply-to-make-an-entry-declaration-in-your-records-under-the-uk-internal-market-scheme, Notification of presentation waiver: www.gov.uk/guidance/apply-for-a-notification-of-presentation-waiver-for-goods-moving-from-great-britain-into-northern-ireland, Categorisation: www.gov.uk/guidance/categorising-goods-for-internal-market-movements-from-great-britain-to-northern-ireland, Safety and security requirements on imports and exports, Register to use the Import Control System 2, Make an entry summary declaration using the Import Control System 2, Register to make an entry summary declaration in Northern Ireland, Making an entry summary declaration, Certified traders and tax representatives — EU trade in duty-paid goods, How to claim a repayment of import duty and VAT if you've overpaid, and Get proof your goods have Union (EU) status. Miscellaneous guidance updates and publications  Pay into your Customs Declaration Service cash account, Internal temporary storage facilities (ITSFs) codes for Data Element 5/23 of the Customs Declaration Service, Report a problem using the Customs Declaration Service, How to claim a repayment of import duty and VAT if you've overpaid, Search the register of customs agents and express operators, and Check if you can apply for other transit simplifications with consignor or consignee status,  

Readers are reminded that today is the deadline for local property tax (LPT) returns for properties that are newly liable for LPT in 2025. In addition, property owners previously liable to LPT who did not opt to use a recurring payment method must also notify Revenue of their preferred payment method by Monday 2 December. At a recent meeting of the TALC Collections sub-committee, Revenue informed us that it has written to over 800,000 property owners due to file a return and those whose LPT charge has changed due to a change in their local adjustment factor.

Readers are reminded that Sunday 15 December 2024 is the payment deadline for capital gains tax (CGT) liabilities arising in the period 1 January to 30 November 2024. Revenue has updated its CGT webpage to confirm that there is a facility to register for CGT via MyAccount. Taxpayers registered for CGT via MyAccount can make payments online using a debit/credit card or a one-off single debit instruction. At a recent meeting of the TALC Collections sub-committee, the Institute, under the auspices of the CCAB-I, requested an extension to the CGT payment deadline given that this year the first payment date falls on a Sunday. We will keep you updated on any developments via Tax News and LinkedIn.

Integrity due diligence is essential for identifying risks, protecting reputations and ensuring compliance in today’s evolving business landscape, explains Deirdre McGrath Integrity due diligence (IDD) identifies risks that traditional due diligence might miss by using a risk-based approach to review the compliance and integrity of potential counterparties. Key risk categories reported on include financial health, anti-bribery and corruption, political connections, environmental impact, reputational risk (e.g. adverse media) and labour/human rights issues. Trust, reputation and risk mitigation are crucial in today's fast-paced global business environment. Knowing your customers, suppliers or contractors before and during business engagements is essential for making informed decisions and managing risks effectively. Public scrutiny and evolving regulations are putting increasing pressure on companies to identify and mitigate risks with business partners, including suppliers, customers, agents and employees. These risks encompass sanctions, financial sustainability, environmental impact, forced labour and human rights abuses. New EU regulations mandate supply chain mapping and human rights risk assessments. For instance, in March 2024, the European Council and Parliament agreed to prohibit products made with forced labour. IDD reviews can identify these risks.  PwC’s 2024 Global Economic Crime Survey revealed that only 50 percent of Irish companies had a third-party risk management programme. IDD is crucial for risk mitigation, helping organisations understand their counterparties and make informed decisions. For companies, IDD can identify ownership structures, business activities, clients, partners, financial performance, reputation, misconduct, disputes, litigation, key stakeholders, sources of funds and political connections. For individuals, IDD can examine career history, corporate affiliations, directorships, shareholdings, adverse media, litigation, financial positions, reputation, financial trends, insolvency, political connections, donations and sources of wealth. The UK’s Financial Conduct Authority (FCA) recommends open-source internet checks as “good practice” for human resources and high-risk customer research. Benefits of IDD IDD is essential for an organisation’s risk assessment process, helping meet obligations related to anti-money laundering, bribery, corruption and environmental, social and governance requirements under the Corporate Sustainability Reporting Directive and other regulations, such as those issued by the Central Bank of Ireland. It supports due diligence and compliance for mergers, acquisitions, investments and joint ventures. When adverse issues are identified, businesses can make informed decisions to either withdraw interest or implement mitigating procedures to protect their integrity and reputation. IDD also aids in reputation and brand protection by highlighting risks associated with existing or potential suppliers in relevant jurisdictions. It provides strategic, competitive intelligence by gathering information on competitor strengths and weaknesses, impacting growth opportunities and long-term strategy through industry trend analysis. In legal proceedings, IDD can play an important part in securing financial orders by identifying evidence to recover misappropriated funds. For higher-risk third parties, IDD can form part of a legal defence, demonstrating that a corporate body took “all reasonable steps” and “exercised due diligence” to avoid bribery and corruption offences. There are several use cases for IDD, which are outlined below. Know your client, supplier or employee: Conduct detailed reviews of business partners or potential hires, focusing on key risks such as financial performance, reputation (both positive and negative), and ESG risks. CSRD: Help clients report using the European Sustainability Reporting Standards (ESRS) and support company and auditor determinations that a topic/sub-topic may or may not be material to a company. Fitness and probity diligence for regulated firms: Perform background checks on individuals to support initial and ongoing fitness and probity certifications for key and customer-facing roles under the Central Bank of Ireland’s Individual Accountability Framework. Global sanctions screening: remediation screening, support for sanctions investigations and ongoing monitoring or advisory services for sanctions policies, procedures and processes. Mergers and acquisitions diligence: Identify information to evaluate businesses, assess potential value, and understand legal risks associated with transactions, including liability, debarment, prior conduct, ownership and management conflicts of interest. Joint ventures, partnerships, or business alliances: Understand significant risk relationships, especially in higher-risk countries, and assess potential sources of funding, wealth or media findings. Business divestment: Evaluate who you are doing business with or selling your business to, ensuring informed decisions. Investigations: Support investigations by identifying personal, business or social connections between various parties of interest. Asset tracing: This involves identifying assets held by companies or individuals, such as equity, property, and other lifestyle assets. It helps banks pursue defaulting borrowers, supports divorce cases, assists in pre-civil litigation and identifies evidence of fraud or misappropriation of assets. Looking to the future: recent legislative developments Companies should be aware of upcoming European directives, specifically the CSRD and the Corporate Sustainability Due Diligence Directive (CSDDD). These directives will increase the focus on due diligence within global operations and supply chains to prevent adverse human rights and environmental impacts. They will also drive more detailed reporting, disclosure requirements and transparency around business processes. Findings from IDD open-source intelligence searches and related human-sourced intelligence resources can help clients avoid penalties for non-compliance with these new regulations. These four key steps will help organisations get ready for IDD: Prepare: start preparing early to ensure compliance with upcoming legislation. Assess: determine if and how the new legislation applies to your company or group of companies. Appoint: designate an internal lead or project team to develop due diligence policies, procedures and infrastructure. Ensure timely implementation of necessary changes. Decide: choose the due diligence process that best suits your requirements. Deirdre McGrath is a Partner at PwC 

Eva Sheehy explores how Irish businesses are leading in ESG readiness, with CEOs confident in meeting 2025 deadlines and reaping financial and strategic benefits As deadlines for environmental, social and governance (ESG) reporting rapidly approach, Irish businesses are intensifying their focus on robust ESG programmes. In the EU, reports are due to start appearing from the largest companies in early 2025, and this reporting wave will require independent assurance on ESG and human rights matters. Recent findings from the KPMG CEO Outlook 2024 illuminate the critical importance of these initiatives, highlighting a strong conviction among Irish CEOs that ESG practices hold financial benefits. Global context vs Ireland's position Globally, the situation is challenging. KPMG research has found that only 29 percent of companies worldwide have the ESG policies, skills and systems in place to be ready for independent ESG data assurance despite looming deadlines. The gap between leading companies and those in the early stages of assurance readiness is also widening, with skills and resources seen as the single biggest challenge for all levels of maturity. However, here in Ireland, we are in a much stronger position. Recent findings from the KPMG CEO Outlook 2024 highlight that 60 percent of Irish CEOs report that their organisation possesses the necessary capability and capacity to meet these stringent reporting requirements – preparedness that is crucial as companies navigate the complex landscape of ESG reporting, which demands transparency, accuracy and accountability. The clock is ticking. In preparing for ESG assurance, businesses are discovering that as they advance, there’s always more to understand and accomplish. This commitment is worthwhile – boards are placing greater emphasis on ESG assurance and leaders are noticing a broader array of benefits as practices associated with it become integrated into their businesses. Robust ESG reporting also provides a framework for continuous improvement as companies set ambitious targets, monitor progress and make informed decisions that drive long-term value creation. Assurance services play a critical role in this process, providing independent verification of ESG data and enhancing the credibility of the reported information. The business case for ESG initiatives The business case for ESG initiatives is increasingly well-defined. Recent research from KPMG also shows that 63 percent of organisations in Ireland are fully embedding ESG into their strategies to create increased value. The return on investment is also predicted in the relatively near future, with 66 percent of CEOs in Ireland believing such robust ESG programmes will enhance their financial performance over the next five years. This integration reflects a broader trend towards sustainability and ethical governance, which not only meets regulatory requirements but also aligns with investor and consumer expectations and underscores the growing recognition of ESG’s vital role in business strategy and its potential to drive value and sustainability for stakeholders. The critical role of robust ESG reporting and assurance As reporting deadlines loom, the importance of robust ESG reporting and assurance cannot be overstated. Accurate and transparent reporting is essential for building trust with investors, customers, and employees. It demonstrates a company’s commitment to sustainability and ethical practices, which are increasingly important criteria for stakeholder engagement. Skills and resources a key challenge Obtaining appropriately skilled and experienced people will also be a challenge. Many businesses are looking for the same skillsets at the same time, and those skills are very specialised. On top of that, the further businesses advance in the process, the more skills requirements they discover they will need to reach full ESG reporting and assurance maturity. This often involves not only hiring new talent, but also investing in extensive training for existing employees to ensure they are up-to-date with the latest standards and practices in ESG reporting. Ultimately, Irish businesses must remain adaptable and proactive as the landscape evolves, requiring a dynamic approach to skill development. This is essential to meet the stringent requirements and to achieve the long-term benefits of robust ESG practices. Eva Sheehy is Director in the ESG Reporting and Assurance team at KPMG

Kate Flanagan shares five expert tips to redefine success, celebrate progress, and climb with confidence on your unique career journey Feeling stuck on the never-ending rungs of the career ladder? Don’t worry, it happens to the best of us. But before you lose hope, remember that the ladder might not be as rigid as it seems. Here is the truth about career progression – it’s not a one-size-fits-all climb. For some, reaching the next rung means a promotion and a new title. For others, it’s about tackling bigger challenges or mastering new skills. The key lies in defining what “upward movement” means for you. Here are five tips to help you climb that career ladder with confidence. 1. Goal setting on the ladder Setting clear goals, big or small, is vital throughout your career journey. What do you want to achieve on the next rung of your ladder? Is it a specific promotion, a certain skill set, or a leadership role? Defining your goals helps you visualise the path ahead. 2. Celebrate every step up Acknowledge and celebrate your accomplishments! Taking a moment to reflect on how much you have learned and grown since you started climbing the ladder is incredibly motivating. You have climbed rungs already, and you can still climb many more. 3. Explore opportunities on your current rung Before aiming for the next step, assess your current position. Is there potential for taking on additional responsibilities? Training programs to boost your skillset and help you climb higher? Talk to your manager and see if there is room for internal growth. 4. Network up and down the ladder Your professional network is your career lifeline. Building strong connections with colleagues and mentors, both above and below you on the ladder, is crucial. These connections can offer guidance, open doors to new opportunities, and even become supporters on your climb. 5. Push yourself beyond the rungs Step outside your comfort zone and embrace challenges. Public speaking, attending networking events, or simply speaking up in a meeting – these experiences push you professionally and equip you for the next rung of the ladder. Remember, your career path is unique. Use these tips to define success on your terms and climb that perfect career ladder – the one that leads you to your specific goals. Kate Flanagan is a Tax, Treasury, and Practice Partner at Barden

The CCAB-I Insolvency Committee has recently published Technical Alert 03/2024 Succession Planning for Insolvency Practitioners. Insolvency appointments are taken in a personal capacity by an Insolvency Practitioner, who has an obligation to ensure that cases are properly managed at all times, and to have appropriate contingency arrangements in place to cover a change in the Insolvency Practitioner’s circumstances. This Technical Alert maps out a succession plan for an Insolvency Practitioner and covers some of the high-level considerations and discussion points to be considered by Insolvency Practitioners.

In Irish news, the Local Property Tax deadline for 2025 returns is next Monday 2 December and Revenue has published updated guidelines for electronic tax clearance. In UK news, the latest Finance Bill is progressing through Parliament and in our miscellaneous updates, HMRC has published updated details of its engagement forums many of which the Institute participates in. In International news, an OECD report shows average tax revenues remain steady as spending pressures grow.  Ireland Readers are reminded that the Local Property Tax deadline for 2025 returns is next Monday 2 December. Revenue has published updated guidelines for electronic tax clearance. UK Follow the progress of the latest Finance Bill through Parliament. HMRC has published updated details of its engagement forums many of which the Institute participates in. International An OECD report shows average tax revenues remain steady as spending pressures grow. Keep up to date with all the latest Irish, UK, and international tax developments through Chartered Accountants Ireland’s Tax Newsletter. Subscribe to the Tax News by updating your preferences in MyAccount. You can also read this week’s EU exit corner.          

Member Elaine O'Flynn went to Sydney for a year four years ago. In this time, she has carved a niche role for herself, combining her interests in accountancy, sustainability and the creative industry. Elaine is Sustainability Manager with Retail Apparel Group. Where did you grow up and where do you live now? I grew up on a farm just outside Fermoy in north Co. Cork and went to University in Limerick. After my undergraduate degree, I lived in Dublin during my training contract with KPMG. After that, I solo travelled South America for four months before relocating to Sydney with my partner. That was meant to be for a year but I’m still there nearly four years later…  What made you choose to become a Chartered Accountant?   I studied business and French in university and enjoyed the accounting/strategy modules so it was a natural progression to do my college placement in the accounting industry. My cousin was working in KPMG at the time and really enjoyed it, so I said I’d try it. Placement really sold the career to me, particularly the social aspect and working alongside such a young workforce. When I got offered a training contract to return after college it felt too good an opportunity to pass up.  Can you tell us a little about how you got to where you are today – both the geographical relocation and career path. After leaving KPMG and moving to Sydney, I knew I wanted to work in something more strategical/risk based. It just so happened at the same time that my current boss was looking for someone to work on various financial and strategical projects for the fashion company he worked for. As we worked together more closely, I got involved in more sustainability/risk-based projects. This has always been an area of business I am passionate about, and I began to ask my business for more opportunities to work in this space. Three years later I have now transitioned to be the company’s first sustainability manager.  My current role involves developing the sustainability strategy for the business focusing on three key pillars: people, community and planet. This can range from projects such as calculating our carbon footprint and facilitating the business’ move to paper packaging, to building our charity partnerships or reporting on our business strategy for modern slavery.   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 transferable skills it has given me to develop my career into risk and sustainability.  Being a chartered accountant has also been significantly valuable in terms of building my career in Sydney where Chartered Accountants are highly recognised and valued.   As a member living in Australia, 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)?  Irish Chartered Accountants have a very strong reputation in Australia and I wouldn’t have my current role had I not followed these earlier career paths. My current boss is an Australian Chartered Accountant and so he recognised the potential and transferable skills I could bring to the role.  And finally, if you weren’t an accountant, what do you think you would you be/have been? I always wanted to work in something creative so maybe art of some sort! Elaine O'Flynn is Sustainability Manager with Retail Apparel Group.

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

Christopher McKnight is a Chartered Accountant originally from near Newry and now living in Dubai, still waiting for the call-up to an international squad! He works for Now Health International and we caught up with him recently. Can you introduce yourself and tell us a little about where you're from? I'm Christopher McKnight and I'm from a place called Killeavy in South Armagh, just outside of Newry. Tell us about why you chose to become a Chartered Accountant... I wanted a profession that would allow me to have access to the greatest number of opportunities across all industry sectors and all types of business. From growing up and seeing my dad's accountant helping his family business, to seeing how a significant portion of the largest companies in Ireland and the rest of the world had Chartered Accountants as their CEOs and key management, really made my decision an easy one. ...and how did you get to where you are today? I have a degree in Accounting from Queens University Belfast and completed my training contract with BDO in Belfast, becoming a member of Chartered Accountants Ireland in 2016. I really enjoyed my time in BDO Belfast but had a strong desire to move abroad and try something different as that was a big factor in choosing to become a Chartered Accountant in the first place. I moved to Dubai in the United Arab Emirates in September 2016 after considering several options. I had some close friends living there already and had been several times on holiday visiting them. I moved across with a role in KPMG Dubai and worked there for six months before an opportunity in my current company came up that I couldn't turn down - we were a start-up international private medical insurance provider with 14 offices in nine countries, servicing members in almost every country in the world. The opportunity to work closely in a small and dynamic finance team directly with the most senior management to build something big was really appealing. I have been with the Company for five years now and am the International Group Financial Controller. 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 most valuable part of being a member of Chartered Accountants Ireland is definitely the platform that it gives to gain access to opportunities in industries and markets both at home and across the world. I've seen first-hand how valuable the membership is and how employers hold it in such high-regard. I believe that the path to becoming a member of the Institute sets you up for the real world of business and helps you to build on certain principles and attributes beyond just the technical stuff, that can be applied to almost any industry and any business across the world. As a member living overseas, can you talk to us about how your membership has been of value to you globally and if there is anything you would like to see your institute do more of to support members overseas?  The memberships value to me has largely been its recognition for producing many business leaders across the world. It's a sought after qualification and something which many employers are keen to recruit into their organisations. Membership also gives you that link to other members in the same situation as yourself and a professional community that you can lean on when necessary. For example, on several occasions, myself and many other Chartered Accountants Ireland members have helped others making the move to Dubai with information and contacts to help get them on the right track for making the move abroad. There are also some informal member catch up social events that take place during the year for those who wish to attend, which helps keep the feeling of a professional community from home when abroad.  Although not as feasible in the current climate, but perhaps in the future, some formal face to face events with the Institute or in person CPD events would be a good way to further reinforce that sense of global community. And finally Chris, if you weren’t a Chartered Accountant, what do you think you would you be/have been? Totally unrealistically - a professional footballer or golfer. More realistically (and a lot more boring) - a commercial real estate agent/broker. View Christopher's LinkedIn profile here.