This article investigates reform of the actuarial profession following the establishment of the UK Financial Services Authority and as a result of the problems emerging at the Equitable Life Assurance Society. Perceptions on changes to the role of life actuaries are explored using interviews...

One feature of the UK Financial Services Authority's (FSA) approach to regulation is the involvement of private actors in the regulatory process. This paper explores the introduction of ‘Principles and Practices of Financial Management’ (PPFM) for the management of with-profits funds of UK...

In 2002 the EU adopted the Regulation which required European listed companies to prepare their consolidated accounts in accordance with international accounting standards from 2005 onwards. A novel set of structures for the endorsement of international accounting standards for use in the EU was...