International Accounting Bulletin | Page 4

round-up news IAB Online – January Top 5 articles KPMG UK Co-op Bank audits under FRC investigation CC delays remedies implementation due to EU audit reform Deloitte merges with Grant Thornton firm in the Philippines PwC and Booz merger approved KPMG US completes acquisition of Link Analytics Most retweeted article CC delays remedies implementation due to EU audit reform Read in 155 countries UK 29% US 18% Singapore 4% India 4% Hong Kong 3% Rest of the world 42% Join our online community LinkedIn Group World Accounting Intelligence Twitter WAI_News Facebook page World Accounting Intelligence Scan our QR code for quick smartphone access to IAB International Accounting Bulletin news round-up UK FRC investigates KPMG UK’s audit of Co-op Bank The UK Financial Reporting Council (FRC) is to pursue an investigation of KPMG UK’s audit work on the Co-operative (Co-op) Bank, which will focus on the preparation, approval and audit of financial statements. The FRC started making enquiries in relation to the bank’s accounts in November. In particular the regulator said the enquiries related to the disclosure in the 2012 annual report of the bank’s regulatory capital position. Those enquires also related to the bank’s loan impairment, impairment of its investment in its replacement banking IT platform, and to fair value disclosures, according to the FRC. The investigation will be carried out in accordance with the FRC’s normal procedures and under the terms of its disciplinary scheme, which operates independently of professional bodies. Co-op Bank has been suffering losses attributable largely to its 2009 takeover of former building society Britannia and in the first six months of 2013 the bank lost £781m ($1,282m) after tax. Last June it emerged that the bank had a £1.5bn hole in its accounts. KPMG UK, the bank’s auditor for 30 years, said it is understandable that there should be appropriate regulatory scrutiny, given the high media profile and public interest associated with the case. of BDO Auditores Independentes and BDO Consultores in November 2013. While Grant Thornton Brazil has strengthened its position as the fifth-largest firm in the country, it is still less than a third of the size of its nearest rival, KPMG, with just over 1,000 staff. Grant Thornton International’s Brazil firm reported revenues of BRL101m ($42m) in 2012. GLOBAL BRAZIL Grant Thornton turning the tables in Brazil Grant Thornton International has re-enforced its position as the fifth-largest firm in the market with two M&A deals, coming almost four years after EY acquired Terco Grant Thornton in Brazil. The first deal is the acquisition of KMPG Brazil’s outsourcing practice and the second a merger with former PKF firm Directa Auditores. The acquisition of KPMG’s outsourcing practice will add 70 staff and $5.5m in revenues and the merger with Directa Auditores adds 120 staff. Brazil has been a very competitive market in the past four years, and in 2010 KPMG took over two of the largest midtier firms in the market, BDO Auditores Independentes and BDO Consultores, while EY took over similarly sized Terco Grant Thornton. In the wake of those deals BDO International filed a complaint to the local competition authorities which approved KPMG’s acquisition Praxity grows 9% in 2013 Member revenue for global alliance Praxity grew 9% to US$4.1bn in 2013, up from $3.7bn in 2012. While all service lines grew, management consulting led the way with 27.9% growth to $417m, followed by litigation support, up 18.6% to $33.5m. Praxity’s largest service line, audit and accountancy, was up 8.7% to $1,976m, while its tax services were up 9.8% to 906.4m. Recovery and insolvency grew 13.1% to $42.9m, while corporate finance, Praxity’s smallest service line, grew 12.3% to $32.6m. In North America, member revenue was $2,245m, an 11.2% rise on 2012, while revenues in Europe were $1,314m, representing a growth of 7.5% compared to 2012. Praxity saw its biggest growth in Asia-Pacific, up 11.3% to $349.3m, and Africa and the Middle East also saw growth with revenues of $122.3m, an 8.1% increase. Revenues were flat in Latin America, at $51.5m. < Movers & shakers Grant Thornton US partners and principals have elected Jeff Burgess, Nichole Jordan and Brad Preber to the partnership board at the firm’s annual leadership meeting. Burgess is the firm’s national managing partner of professional standards. Jordan serves as New York metro assistant managing partner for industries and markets and national banking and securities leader. Preber is Grant Thornton US national managing partner of forensic and valuation services. Kreston International has elected 2 y January 2014 “It is to be expected that this scrutiny should extend to the audit while recognising that the auditor is independent of the events which gave rise to the issues experienced by the bank,” KPMG UK commented. “As auditor to the bank we be