Smaller practices in profile

Carter, Sara L. and Ram, M. (2001) Smaller practices in profile. Association of Chartered Certified Accountants, London, UK.

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Abstract

This report presents the results of survey of ACCA members in smaller practices. Comparisons are made between the profiles of white and ethnic minority owned practices; the opportunity was also taken to elicit members' views on the proposals to raise the audit exemption threshold. In total, 1,586 usable questionnaire responses were received from a postal survey, a response rate of just over 40%. Qualitative interviews with 20 ethnic minority members in independent practice were also undertaken.