Journal of Financial Regulation and Compliance: Volume 2 Issue 2

GOVERNMENT AND THE FINANCIAL SERVICES INDUSTRY

ALISTAIR DARLING

At the outset let me say that I do not believe that it is the job of Government to substitute its commercial judgment for that of individuals, or indeed the financial services…

THE IMPACT OF THE GOODE COMMITTEE REPORT ON SMALL PENSION SCHEMES

STEWART RITCHIE

The underlying theme of the Goode Committee Report is first to define the pension promise and then to make as sure as possible that it is met.

TESTING, MEASUREMENT AND EVALUATION TECHNIQUES IN THE TRAINING OF FINANCIAL SERVICES SALES FORCES

DAVID WICKS

This paper considers the role of testing, particularly in the training of financial services salespeople. It examines the potential of testing as a positive influence on the…

AUDIT REGULATION IN THE UK: SOME PRELIMINARY OBSERVATIONS

STELLA FEARNLEY, MICHAEL PAGE

A new regime for registering and monitoring auditors has come into force in Great Britain. The power to make rules for audit practice, qualification and registration has been…

FIVE WAYS OUT OF TAX: AN ANALYSIS OF AVOIDANCE DEVICES

GRAHAM MANSFIELD

This paper is about apparent failure in an aspect of financial regulation: non‐compliance with regard to taxation. An idealised compliance model of tax advice, from the Inland…

FUTURE ROLE OF THE FINANCE DIRECTOR

ROGER TRAPP

The paper argues that the role of the finance director — hitherto confined primarily to ensuring that controls are complied with and that ‘the numbers’ add up — is going through a…

SETTING THE RIGHT COMPLIANCE CULTURE

PETER MILROY MA FCA

The paper examines the basic approaches to compliance in UK investment businesses and how they affect the role of the compliance officer. Many organisations seek to impose…

DATA PROTECTION AND THE USE OF PERSONAL DATA BY FINANCIAL INSTITUTIONS

JOHN LAMIDEY MBE

In the light of the First Principle contained within the 1984 Data Protection Act, the Data Protection Registrar is concerned about some of the current practices being carried out…

INTERNATIONAL HARMONISATION OF SECURITIES LAW: AUSTRALIA'S RESPONSE

PETER WILLIS

The paper seeks to address the problems facing securities regulators arising from the internationalisation of markets by considering the efficacy of three means of effecting…