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In this case, the table must be horizontally scrolled left to right to view all of the information. Reporting firms send Tuesday open interest data on Wednesday morning. Market Data powered by Barchart Solutions. Https:// Rights Reserved. Volume: The total number of shares or contracts traded in the current trading session. You can re-sort the page by clicking on any of the column headings in the table.

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Apart from the abolition of the COLA, the European officials will also highlight the need to cut back on generous pension benefits afforded only to civil servants, as well as the extensive reduction of the civil service itself. Finance Minister Vasos Shiarly and his predecessor, Kikis Kazamias, have earnestly tried to introduce some austerity measures, but the ruling Akel party has not been forthcoming.

No mention of the public sector deficit running wild, nor the need to implement strict austerity measures. It was to be 6 bln for the state financing and 2 bln for the banks but that is optimistic — it is more likely to be seven and three — up to 10 bln euros in total," one euro zone official said.

While the sum is easily within the range of the European Financial Stability Facility EFSF bailout fund, it may lead to demands for collateral or for private bondholders to take a writedown as they did in Greece. Cyprus is the euro zone's third smallest economy but it joins Greece, Ireland, Portugal and Spain in seeking EU rescue funds to try to stay afloat, in the latest sign that policymakers have failed to prevent the debt crisis from spreading.

European leaders will meet at a summit on Thursday and Friday but they are not expected to come up with a lasting solution to the region's problems that have also sent Italy's borrowing costs soaring. Potential aid could be more comprehensive to cover fiscal requirements, Finance Minister Shiarly told Reuters. This is in stark contrast to Akel and other government statements that the aid would only be required to bailout Popular.

The government seems to disagree. Cyprus is, in terms of volume, rather an island that we must help because it has been so handicapped by the Greek deficit at the moment," Austrian Finance Minister Maria Fekter said. In its February publication The Accountancy Profession — Playing a Positive Role in Tackling Corruption, the Internatonal Federation of Accountants IFAC stresses the role of the accountancy profession in tackling corruption, and it proudly notes that there is a strong correlation between the proportion of professional accountants in the workforce and a more favourable score on the Transparency International Corruption Perceptions index.

Companies struggle to find the optimum level of governance structures, costs and complexity and, at the end of the day, their agility and adaptability to an ever-changing world are what will help them. Professional accountants, using their expertise, training and the resources at their disposal, can help develop the structures that can achieve the optimum result in a way that is effective but, at the same time, does not jeopardise the ability of the organisation to evolve and adapt to its environment.

I strongly believe that the right ap- 1. Help is out there should you need it. Learning from the past and the difficult times around corporate failures, we come to realise that ethics is becoming ever more important to those conducting business. Achieving this ambitious objective, requires a collective effort by all professional accountants.

I encourage everyone, before taking a business decision, to pause for a moment and question whether it is being taken within the spirit of integrity. Regulatory Framework CDD measures: a. Assessing and, as appropriate, obtaining information on the purpose and intended nature of the business relationship d.

When performing the measures referred to in points a and b , obliged entities must also verify that any person purporting to act on behalf of the customer is so authorised and identify and verify the identity of that person. Obliged Entities must apply customer due diligence measures: a. Where an obliged entity identifies areas of lower risk, it may apply simplified customer due diligence measures.

Before doing so, obliged entities must ascertain that the business relationship or the transaction presents a lower degree of risk. Materiality vs Risks According to ISA, the purpose of audit is to enhance the degree of confidence of intended users in the financial statements. However, the AML regulatory framework does not make any provisions for materiality.

One should bear in mind that illegal activities may not have an immediate material financial impact but may potentially cause going concern issues to the involved client due to bad reputation or huge regulatory fines or even sanctions imposing restrictions on operations, thus ultimately materially impacting the financial statements. Below are seven suggested measures to tackle both materiality and risks. Additionally, to design an effective audit programme, the auditor must take all due steps to understand the business of the client very well.

Assess threats Having considered all the information collected, the auditor, before accepting a client, must determine whether acceptance would create any threats to compliance with the relevant regulatory principles. Maintain professional scepticism The auditor must maintain professional scepticism throughout the audit.

Review of client relationships Customer Due Diligence measures should not only be applied to all new customers but also at appropriate times to existing customers on a risk-sensitive basis, including at times when the relevant circumstances of a client change. When Suspicion Arises It is awkward to handle situations in which, during the provision of audit services, the audit team identifies indicators of possible fraudulent or illegal activities.

Below are four suggested measures: 1. Re-evaluate the initial findings In the case where the audit team identifies an area of possible fraudulent or illegal activity, it must re-evaluate such findings prior to raising the matter outside the audit team. Therefore, when such indicators are identified, it is advisable to proceed with further investigation and corroborate the initial findings prior to taking any further action.

Disclose the findings to the relevant authorities If the findings involve the management or the beneficial owner, the auditor, following verification of the facts leading to suspicion, must proceed to report the findings to the police or other relevant authorities and consider the option of withdrawing from the audit. Qualifications in the financial statements Depending on the expected impact that the finding may have on the financial statements, the auditor must consider the necessary qualifications to include in them.

There is no pre-defined procedure that fits all cases. The edition of the handbook of the new Code has been completely rewritten under a new structure. The aim of IESBA is to enhance the understandability and usability of the Code, enabling its adoption, effective implementation, consistent application and enforcement.

It also provides substantive revisions to ethics and independence provisions. The standard also clarifies the legal and regulatory responsibilities of the professional accountant when encountering non-compliance or suspected non-compliance. The new Code does not override this effective date. The cooling-off period for key audit partners KAPs changes. Previously, a KAP was allowed a two- year cooling-off period before returning to the audit engagement.

The new cooling-off period provides for five years for engagement partners, three years for engagement quality-control reviewers, and two years for all other KAPs. Professional accountants must be aware that the new long association provisions that were prepared under the drafting conventions for the existing code became effective as of December 15, and should thus be applied before the new Code becomes applicable in June The standard also allows for an exemption where a shorter cooling-off period is established by law or regulation to facilitate the transition to the new period.

If applied, this will have effect only for audits of financial statements for periods beginning prior to December 15, The section on pressure to breach the Fundamental Principles is also revised. Guidance is added, and examples are provided to show different situations in which pressure might arise. The revised provisions do not permit offering or accepting inducements with the intention to improperly influence behaviour. It is clarified that the conceptual Framework should be used when there is no actual or perceived improper intent.

Examples of such situations are illustrated. There are also new prohibitions for recruiting services certain services now apply to all entities. Also, new application material explains how compliance with the fundamental principles supports the exercise of professional scepticism in an audit or other assurance engagement. Professional accountants need to always bear in mind that they are not only responsible for satisfying the needs of an individual client or employer.

They have a commitment to serve the public interest. Acting in the public interest, a professional accountant should observe and comply with the ethical requirements of this Code. Newcastle was at its coldest, and rain competed with snow on which element would fall down from the sky the most. Snow won, if memory serves me right. So, the main question was not what to go for once the graduation caps had landed back in our hands, but where to go for it — should we pursue our professional qualification in the UK or return to Cyprus and do so at home?

What we did was to embark on an interrogative trip, asking every single qualified accountant we knew for their opinion on the matter. Specifically, we were interested in finding out if extending our stay in the UK for the further years that our professional training would last would pay dividends later in our career.

On the other hand, those who had done their training in Cyprus claimed that the market here was just the right size to produce well-rounded professional accountants. Confused as we were, we decided to give it a shot and apply to some UK audit firms for traineeship. The applications went out in late November and, by early December, we heard back from them, just before breaking for Christmas. We were invited to take some entry exams right after the holiday period. The pressure was on, and our thoughts were running wild.

After the exams were over, it was academic business as usual for us, except for the obsessive peeking inside our letterbox every other hour, to see if a reply had arrived snail mail was the preferred means of letting somebody know if they had been accepted for traineeship back then. They surely took their time and, as if on a synchronized mission, the replies came in almost simultaneously, one after the other. Instead, they tried to get in with other UK firms and eventually succeeded in their endeavours.

So off to London I went and, before I knew it, July came. I packed my bags and returned to Cyprus, knowing in my heart that doing the qualification at home would serve my career best. I recently caught up with my university friends, over drinks. As we reminisced about the good old times, the conversation unavoidably turned to where we stand in our individual career paths and what got us here.

At this point, I should note that all my friends from my student days who decided to stay in the UK and pursue their ACA or ACCA qualification eventually returned to Cyprus and capitalized on their work experience obtained abroad. Curious as to whether their stint in the UK had benefited their careers, I started questioning them about their pertinent experience, so as to have a benchmark against which to compare my own experience of doing the ACA in Cyprus. Going the extra mile in terms of hours and effort while in your traineeship is the rule, not the exception.

Working away from your base for long stretches of time is typical: A trainee working in Newcastle may be dispatched to Manchester to help out with an engagement. Probably for a month or two. Not exactly. This change of work scenery is what builds a wellrounded professional personality, according to my friends. Plus, you are just a train ride away from returning to base during the weekends.

The prestige of the qualification is the same, whether obtained away or at home: Both the ACA and the ACCA represent international professional pass- ports, meaning that those who have the certificate of membership on their wall and the credentials after their name, can walk tall, knowing that the blood, sweat and tears they have put into obtaining the qualification will not go unnoticed in the business world. The starting salary is higher compared to Cyprus but… the higher cost of living eats away most of it!

Even if you cut down on your monthly expenses, by making some lifestyle changes e. One thing is certain, though — you really need to fit this hardcore British tradition into your life somehow, otherwise you run the risk of being ostracized by your more outgoing colleagues!

Commuting is hell: This goes mostly for London but it can also be a nightmare in smaller cities as well. Forget Cyprus and the merry minute car ride to work, while listening to your favourite music on the radio. Unless your flat is located near where you work, thus enabling you to walk to your job, you will need to resort to public transport, such as the underground and buses to reach your professional destination.

Being a working man or woman in the UK is the polar opposite of being a student there, as the laid-back way of life is traded for a more stressed, always-on-the-go daily routine. This is not to say that undertaking the qualification in Cyprus enables you to continue living the life of a student but, in the UK, the change in roles seems to be more noticeable. You get to meet some interesting people: One of my friends was lucky enough to form part of a team that pitched an organisational structure set-up proposal to business magnate Sir Stelios Haji-Ioannou.

Another friend of mine had the honour of attending a speech delivered by the great Stephen Hawking on the campus of Oxford University, thanks to an invitation he received from his firm. He told me that his hair stood to attention the whole time. Audit engagements are no exception to this. All my friends agreed that carrying out statutory audits in the UK is similar to planning and executing the strategy of invading a small country! From setting the audit materiality to sampling to field work to completion, and everything in between, the whole process feels like a long-winded road towards audit perfection.

The consensus, though, was that they were glad to have taken the decision to relocate to Cyprus some years after obtaining their qualification, the main reason being that Cyprus is the best place to raise a family while picking up from where their career left off in the UK. We ended the conversation on a high note, agreeing unanimously that a good professional will thrive in any company, industry, work environment and, even, country.

Then we took a time machine back to our student days, reliving every party attended, pint downed, girl met, and the occasional embarrassing moment when the professor asked us to leave the lecture theatre for talking loudly among ourselves, all typical Cypriots!

Having the qualification under your belt comes with a guarantee of a professional life full of excitement in any geographic region you choose to practise! However, the current favourable macroeconomic environment cannot be taken for granted, says Demetris Georgiades, Chairman of the Fiscal Council. H ow would you describe the present state of the economy and what are your predictions regarding GDP growth in ?

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