Good morning. CFOs are weathering economic shifts in today’s ever-changing business environment.Are finance chiefs simply adapting to this unending unpredictability? “Uncertainty has become the new norm,” Steve Gallucci, global and U.S. leader of Deloitte’s CFO Program, said during our discussion of the firm’s Q3 2025 CFO Signals report released this morning. Gallucci emphasized that it’s critical for CFOs to foster strategies and mechanisms designed to manage persistent variability—a reality that’s unlikel ...

The Association of Chartered Certified Accountants (ACCA) is supporting the simplification of regulatory procedures for small and medium-sized enterprises (SMEs) within the European Union (EU). The professional body has responded to a consultation by the European Commission on the proposed 28th Regime – The European Innovation Act, which seeks to introduce an optional set of EU-wide regulations designed to benefit businesses. ACCA has endorsed the Commission's efforts to streamline regulations, stressing ...

by Stuart Miller, Director, Public Policy & Tech Research, Xero From April 2026, the way your landlord clients need to report on income tax is changing. For those earning more than £50,000 from property or a combination of property and self-employment, Making Tax Digital for Income Tax (MTD for IT) will become mandatory. For many landlords, the leap to digital tax will feel daunting and they’ll be looking for an accountant or bookkeeper that can steer them to compliance. The new MTD for IT requirements w ...

这是(tel18516125250)整理的信息，希望能帮助到大家 梳理乱账的具体步骤 高质量步是整理基础资料。需收集所有银行对账单、购销合同、出入库记录、费用票据等，按时间顺序分 类。对于缺失的凭证，可通过与交易方沟通补开或书面说明替代。 企业财务管理中，账目混乱是许多经营者面临的难题。尤其在上海这样的商业中心，业务往来频繁、交易 类型复杂，若缺乏规范的财务处理流程，容易出现账实不符、数据缺失或重复记录等问题。本文将针对企 业乱账的常见表现、梳理方法及后续管理建议展开说明。 乱账的典型表现 1.原始凭证不完整：部分企业因日常票据管理松散，出现发票缺失、报销单据未审批、电子凭证未归档等 情况，导致后期核对困难。 2.科目使用错误：例如将个人借款误记为成本支出，或混淆应收账款与其他应收款，影响财务报表准确 性。 3.跨期收支混乱：未严格区分收入与费用的所属期间，如预付费用未按期摊销，或延迟确认已实现的收 入。 4.银行流水与账面差异：因未及时核对银行账户，可能出现未达账项长期未处理，或重复记录同一笔交 易。 第二步是核对资金流向。逐笔比对银行流水与账面记录，标注差异项。例如，一笔货款已支付但未登记入 账，需补充会 ...

This story was originally published on CFO Dive. To receive daily news and insights, subscribe to our free daily CFO Dive newsletter. Dive Brief: The Financial Accounting Standards Board published updated guidance related to how to account for derivatives, hedging and revenue from contracts that clarifies the scope of the existing standards in the Topics 815 and 606, according to a Monday release from the U.S. accounting standards setter. Under exceptions outlined in the update, the new derivative accou ...

在规划留学的过程中， "性价比"与"未来就业薪资前景"是学生和家长比较关心的问题之一。英国权威机 构 High Fliers Research的 《毕业生就业市场报告》给出了关键数据：平均起薪、招聘需求旺盛的行业等 等。这份报告中的信息无论对于将来想在英国求职的同学，还是未选定专业方向的低年级同学们来说， 都具有很大的参考价值。本期分享我们就来 为各位同学解读最新的《2025年毕业生就业市场报告》。 图片来源 High Fliers官网 01 什么是英国毕业生就业调查报告？ High Fliers Research发布的英国毕业生就业调查报告是规模较大、较为权威的对英国大学最后一年学生进 行的年度调查。这份调查报告的数据基于对2024年毕业生深入调查，采访了30多所顶尖大学约15,000名左 右入围者，以及60多家国内外毕业生雇主。 图片来源 High Fliers官网 02 哪些是高薪行业？ 首先是大部分同学都很关心的"高薪行业"。人们都说人生最幸福的事情之一就是"把自己的兴趣变成事 业"，对于还没有确定自己申请专业的同学，快来看看自己感兴趣的方向是否属于有"钱"途的专业之一 吧。 图片来源 High Fl ...

Recently, the Big Four accountancy firms have started offering audits to verify that organisations’ AI products are compliant and effective. We have also seen insurance companies provide AI liability cover to protect companies from risk. These are clear indicators that AI is maturing and customer facing use cases are becoming widespread. There is also clearly an appetite for organisations to protect themselves amid regulatory changes and reputational concerns. But audits and insurance alone will not fix t ...

核心服务内容 - 推出AI Assurance服务套件 包括AI模型风险评估 结构化风险评估和设计控制有效性审查 以及使用统计和性能技术进行AI系统实践测试 [1] - 提供AI模型验证服务 确保准确性 假设遵循性和监管合规性 以及实时系统评估(RTSA) 关注可能影响财务报告控制的AI相关更新和系统实施 [2] - 提供AI鉴证和认证服务 提供针对SOC SWIFT FedRamp HiTrust等认可标准或框架的独立验证 [2] 服务范围与功能 - 服务涵盖AI系统的评估 开发 部署 管理和监控 这些系统可能显著改变企业运营并推动创新 [3] - AI Trust服务包括系统卡 法规合规支持 治理框架 库存管理 安全策略以及开发和部署流程 [4] - 服务旨在满足企业董事会和高管层的监督需求 提供AI治理 内部控制和监管合规风险的视图 [4] 行业应用与合作伙伴 - AI Assurance服务针对多个行业定制 包括金融服务 医疗保健 生命科学 零售/电子商务以及科技公司/AI初创公司 [5] - 与微软等技术合作伙伴合作 开发负责任AI工具和实践 确保AI平台的监督和合规性 [3] 公司战略与能力 - 计划通过整合CrowdStrike Falcon平台和利用CrowdStrike Engagement Licencing Programme(ELP)来增强网络安全能力 [5] - AI Assurance能力支持技术团队 管理层和董事会在实施过程中负责任和合乎道德地使用AI 并构建 部署和管理AI系统 [5]

企业财务AI应用现状 - 企业财务领域AI应用广泛普及，84%的受访者所在企业已在财务工作中应用AI工具，仅16%的企业尚未引入相关技术 [2] - 目前采用的AI工具以发票识别、自动记账等基础财务自动化应用为主，在财务预测与战略决策等高阶领域的渗透相对有限 [2] - 随着DeepSeek、通义千问等国产大模型的快速发展，生成式AI工具正迅速融入企业财务实践，展现出广泛的应用潜力 [2] 财务人员对AI的认知与应对 - 面对AI技术快速发展，近67%的财务人员对其职业前景表示担忧，仅7.4%的受访者持完全乐观态度 [2] - 为应对AI带来的变革，89.7%的受访者正积极学习AI工具使用技能，58.4%的受访者计划向管理或战略型岗位转型 [2] - 高达85.3%的受访者呼吁企业提供系统化的人机协作指南，71.6%的受访者希望获得面向未来的财务技能培训 [2] AI与财务融合的未来趋势 - 未来三到五年，AI与财务专业的融合将进一步深化，AI应用将从“自动化”走向“智能化” [3] - 人机协同将成为财务组织的新范式，未来财务团队将是人类专家与AI系统深度协作的共同体 [3] - 对财务人员的核心能力要求将发生根本性重构，数据解读、流程建模、提示工程及AI工具治理能力将成为核心竞争力 [3]

At the Every Auditor Proud Day event, CPA Australia CEO Chris Freeland discussed the role of artificial intelligence (AI) in auditing. With AI being utilised for financial tasks, auditors are adapting their roles to provide assurance over these new technologies. The integration of AI in business processes such as annual report preparation and compliance management has not replaced the need for auditors. Instead, it has broadened their responsibilities, Freeland noted. Auditors now evaluate not only the ...