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Our industry expertise publications

Mazars produces a range of publications related to the sectors and industries we specialise in.

Banking & Finance publications and newsletters

You will find here all publications related to banking & finance.
FCA regulation for consumer credit firms The Government’s consultation paper CP 13/7 proposes to replace the provisions of the Consumer Credit Act (CCA) with the Financial Services Markets Act (FSMA) to cover licensing and other aspects of the regulatory framework for consumer credit regulation.
Planning for Continuity Towards a harmonised European crisis management regime... How Mazars can assist firms to embed their Recovery and Resolution Plans.
The European banking union. What will it mean in practice for banks? The European Commission’s announcement of 12 September 2012 is designed – as part of a package of wider measures - to create the conditions in which the Eurozone’s creditor member states can provide financial assistance to banks in weaker member states. Whether it achieves this objective will be a function of politics, not EC legislation. In our view, the important issue for banks is how the proposals will affect how they are regulated. As this is not immediately obvious, nor necessarily contained in the EC’s announcement, this note summarises what these latest regulatory changes could mean in practice for banks.
Recovery and Resolution Plans Producing an assuring Recovery and Resolution Plan (RRP) is now a significant compliance challenge. Our regulatory experts can support the development of your RRPs.
Mazars Bank News - Issue 6 Read the latest edition of Mazars' biannual publication which provides an insight into the key topics and developments within European banking.

This issue includes an overview of Mazars' discussion forum on Basel III regulation which was held with representatives of the European Commission, the CBFA (Belgian regulator) and a number of banking groups. We also provide a European benchmarking of solvency ratios in 2010.
Mazars' Bank News - Issue 5 Read our latest report on the key trends and industry reforms in the European Banking sector in this publication. The report includes a benchmark survey of the income and profitability of a sample of 18 of the largest European banks.
Mazars Insight Basel II to III This report focuses on the key themes of the Basel III proposals including reinforcement of capital requirements, measures for fighting against procyclicity and systemic risk and measures for a better monitoring of the liquidity risk. We summarise the comments from banking establishments on our panel and provide an overview of the first proposals of the reform, how it is being percevied by the market and key developments over the last three months.
Revised Remuneration Code Seminar Invitation Mazars is hosting a seminar for financial services institutions on the Revised Remmuneration Code.
Banking Update - Special Edition Jan 2011 This special edition of Banking update includes important information about the new Remuneration Code requirements which are already applicable to over 2,700 financial services firms.
Banking Update - September 2010 The first edition of Banking Update - a newsletter to keep you informed about the latest accounting and regulatory news and what impact may be in store for your business.
Our services to special purpose vehicles We act for a large number of European and international financial institutions and we have extensive experience in auditing Special Purpose Vehicles.
Adapting to change - Our services for financial institutions In an ever-changing market, increasingly shaped by regulation, we work closely with banks and financial institutions to ensure that their business stays ahead of the field.
Bank News - April 2010 The banking industry has continued to generate a lot of column inches in recent months and you can find out why in Mazars April 2010 Bank News.
Mazars survey : Banks' financial disclosures during the financial crisis Mazars has analysed the annual reports, as of 31 December 2008, of fourteen credit institutions, two American and twelve European.
The Turner Review - Mazars Briefing A briefing note which highlights key issues in the Turner Review and considers the consequences for the financial services sector.

Charities publications

You will find listed here all publications related to charities.
Board polarities for charities Evaluating the performance of a commercial organisation is difficult enough, but evaluating the performance of a charity, which is set up for the benefit of the public and builds social rather than financial value, is particularly challenging.

For this reason, we have developed a new model, Board polarities for charities, designed to drive reflection, discussion and change to enable a charity board to achieve its full potential.
Fraud policy Factsheet for charities Example Fraud policy, risk register and response plan for a Charity
Model code of conduct for charities Mazars is pleased to provide this model code of conduct for trustees of a charity.
Model policy for charities on conflicts of interest Mazars is pleased to provide this model policy on conflicts of interest and loyalty, including gifts and hospitality.
Prevention of Fraud & Use of Funds workshop Information from the 'Proper use of funds and the prevention of fraud' round table discussion.
Charities Governance workshop Information from 'Governance which is fit for purpose' round table discussion.
Church of England diocesan benchmarking study Mazars' Charity team recently carried out a benchmarking survey on all 42 English Mainland dioceses.
Charity focus - Winter/Spring 2010 This is an additional edition of Charity Focus to pick up on a very important and topical matter, the implications of IFRS for charities.

We will be covering this matter in our Spring series of seminars and flag the dates of these across our different offices for your
diaries.

If you have any comments on these or other matters, do feel free to contact Alastair Fraser, Paul Gibson (IFRS) or your normal Mazars contact.
Charity focus - Winter/Spring 2010 supplement - UK VAT policy changes With effect from 22 January 2010, HM Revenue and
Customs announced that they have made changes to
UK VAT policy.
Charity focus newsletter - issue 3, Winter 2009/10 Surviving the economic crisis
Are managed funds value for money?
The Code of Governance for the Voluntary and
Community Sector
Reporting Serious Incidents - guidance for trustees – issued May 2009
The declaration in the Annual Return
Next steps for the Charitable Incorporated Organisation (CIO)
Charity Commission public benefit assessment reports
Charities - The holistic approach Working for charities requires a different mindset to that of the business world. Our charity experts adopt a holistic approach considering your needs, values, goals and activities.
Caritas November 2008 Paul Gibson shows how KPI's empowered the trustees of a national organisation. To read the full article published in Caritas November 2008 follow the link below.
Charity focus newsletter - issue 2, 2008 What does the credit crunch mean for charities?
Substantial Donors Legislation
VAT treatment of Charity Challenge Events
The Hallmarks of An Effective Charity – CC10
Charity times June - 2008 Paul Gibson a member of our National Charities Group says there are no easy answers in the wide-ranging debate around financial thresholds for charity reporting. To read the full article published in Charity Times in June 2008 follow the link below.
Charity focus newsleter - issue 1 2008 Welcome to our first edition of Charity Focus in 2008. In this issue – For public benefit – What trustees need to know – Charity effectiveness – Tax update – Forthcoming events...

Education publications

You will find here all publications related to the education sector.
New guidance for audit committees With its wealth of good practice guidance, this new Handbook can help enhance your committee’s
effectiveness.
SORP for HE Institutions Preparing a full Operating and Financial Review will make significant reporting change for many institutions. We highlight some of the main implications.
FE Sector Update - Nov 2010 Summarises and communicates contemporary sector issues with input from the Mazars' education team as well as other external professional advisors.
Fresh thinking in education The increasingly high standards and expectations being applied to the higher and further education sector make it a challenging area in which to operate.
Responding effectively in the new era - University Cash and Working Capital Management For university governing bodies, effective management of cash and working capital is becoming ever more crucial in a rapidly changing world.
Responding effectively in the new era - Key issues for universities University governing bodies are pivotal in helping their institutions succeed in a rapidly changing world.
Further Education Sector Update Key issues for Further Education Colleges – January 2012
Managing risk in a changing environment Keeping changes in key risks in the education sector under review
The future of UK GAAP New proposals affecting education institutions
Private Sector Partnerships Key issues when considering a Private Sector Partnership.
Further Education Sector Update - March 2013 In the latest of our updates we comment on the changing face of assurance in the sector and what this means in practical terms for colleges. We also consider what makes an effective audit committee.

Energy publications

Family Business publications

You will find here all publications related to Family Business.
HR Consultancy - Business Advancement No matter what the size of your organisation, the situation may arise where you have neither the resources nor the time to allocate to a particular HR project. Moreover with ever increasing volumes of employment legislation being introduced, keeping up to date is becoming a full time occupation.
The Family Business - The Family Charter A family charter is a document that articulates a family’s vision for itself and the business, the family’s core values and the policies and
guidelines that regulate how the family will relate to the business – as employees, owners and family members.
The Family Business - Management succession Succession in a family business only really succeeds when it is prepared for in an atmosphere of joint commitment and when the
act of succession is seen as a confirmation of success.
The Family Business - Exploring the DNA Family businesses are unique in their DNA and can create complex business models that produce real challenges.
The Family Business - Challenges and Complexities 70% of family businesses do not survive
the transition from the first to the second
generation and only 10% survive into the
third generation. We explore the challenges
and complexities they face in their fight for
survival.
The Family Business - Conflict and Remuneration Providing you have a well defined remuneration plan, there is no reason why a family business could not attract a highly qualified and experienced executive and retain them.

Insurance publications

You will find here all publications related to insurance.
Mazars’ Coverholder Management Survey 2011 Following our 2010 Coverholder Management Survey, we have re-performed the survey in 2011. With delegated underwriting continuing to account for around one third of the income of the Lloyd’s market, the aim of our survey continues to be to enable the market to gain a fuller understanding of coverholder management practices, highlight positive trends as well as developments, and to identify any relevant concerns.
Insurers' Briefing - July 2011 The future of financial reporting in the UK - an update.
Lloyds Briefing - July 2011 The future of financial reporting in the UK - an update.
Broker's Briefing - July 2011 The future of financial reporting in the UK - an update.
Insurers’ Briefing - iXBRL: the time has come If you did not file your corporate tax return by 31 March 2011, you are now part of the new iXBRL regime. From 1 April 2011, financial statements accompanying tax returns to HMRC must be in a specific electronic format (iXBRL). The company tax return must also be delivered electronically.
This briefing paper summarises the main characteristics of the new regime, the changes that need to be made when producing financial statements and how Mazars can help.
Lloyd’s Briefing - iXBRL: the time has come If you did not file your corporate tax return by 31 March 2011, you are now part of the new iXBRL regime. From 1 April 2011, financial statements accompanying tax returns to HMRC must be in a specific electronic format (iXBRL). The company tax return must also be delivered electronically.
This briefing paper summarises the main characteristics of the new regime, the changes that need to be made when producing financial statements and how Mazars can help.
Broker Briefing - iXBRL: the time has come If you did not file your corporate tax return by 31 March 2011, you are now part of the new iXBRL regime. From 1 April 2011, financial statements accompanying tax returns to HMRC must be in a specific electronic format (iXBRL). The company tax return must also be delivered electronically.

This briefing paper summarises the main characteristics of the new regime, the changes that need to be made when producing financial statements and how Mazars can help.
The future of UK GAAP - Update on progress so far, September 2010 The Accounting Standards Board issued a consultation paper towards the close of 2009 entitled The future of UK GAAP, receiving over 150 comment letters. The Financial Reporting Exposure Draft - initially expected during the summer of 2010 - is now due to be published in the final quarter of 2010. The eventual conclusions may have far reaching effects for the insurance community. This briefing provides an update on progress so far.
Insurer briefing - Are you ready for iXBRL? All companies will be required to file their company tax returns online using iXBRL from 1 April 2011. As a result, insurance entities will have to revisit the ways in which their financial statements are produced and how they are linked to the online company tax return. Our briefing paper discusses the issues now facing the insurance community - are you ready for iXBRL?
Lloyd's briefing - Are you ready for iXBRL? All companies will be required to file their company tax returns online using iXBRL from 1 April 2011. As a result, Lloyd's entities will have to revisit the ways in which their financial statements are produced and how they are linked to the online company tax return. Our briefing paper discusses the issues now facing the Lloyd's community - are you ready for iXBRL?
Broker briefing - Are you ready for iXBRL? All companies will be required to file their company tax returns online using iXBRL from 1 April 2011. As a result, brokers will have to revisit the ways in which their financial statements are produced and how they are linked to the online company tax return. Our briefing paper discusses the issues now facing the broker community - are you ready for iXBRL?
Solvency II and QIS5 Participation in QIS5 is almost certainly your last and best opportunity simultaneously to test the likely impact of the proposed requirements on your firm, the effects on your capital requirements, prepare for those capital requirements in a timely manner and still influence the regulations underpinning the Solvency II framework.
External Audit for Insurers The Audit of Insurance Business is inherently specialist. Mazars is one of the few audit firms with a 100-year history in the insurance sector.
General Insurance Briefing - appropriate amount of technical reserves On 1 September 2009 new regulations came into force setting out HMRC's approach to what is an "appropriate amount" of technical reserves deductible for tax purposes by a general insurer.
Lloyd's briefing - appropriate amount of technical reserves On 1 September 2009 new regulations came into force setting out HMRC's approach to what is an "appropriate amount" of reserves for tax purposes.
Lloyd's Briefing - Disclosure of accounting policies by Lloyd's managing agents The ASB's Consultation Paper on the 'Future of UK GAAP' raises the imminent prospect of Lloyd's managing agents having to adopt either full IFRS or IFRS for SMEs. This paper reviews the disclosures made by Lloyd's managing agents and highlights examples of good practice and areas where we consider things could be improved.
Insurers' briefing - the future of UK GAAP In August 2009 the Accounting Standards Board issued a consultation paper entitled 'The future of UK GAAP'. As written, the eventual conclusions potentially have far reaching effects for all underwriting entities and groups in the UK. This briefing paper sets out to summarise the issues facing the underwriting community.
Lloyd's briefing - the future of UK GAAP In August 2009 the Accounting standards Board issued a consultation paper eititled 'The future of UK GAAP'. The eventual conclusions may have far reaching effects for both listed and non-listed Lloyd's entities and groups in the UK. This briefing paper sets out to summarise the issues facing the Lloyd's community.
Broker briefing - the future of UK GAAP In August 2009 the Accounting Standards Board issued a consultation paper entitled 'The future of UK GAAP'. The eventual conclusions may have far reaching effects for both listed and non-listed brokers and groups in the UK. This briefing paper sets out to summarise the issues facing the broking community.
Financial services briefing - remuneration practices and the FSA In light of the FSA's recent recommendations for the reform of remuneration practices in financial services - what are the implications for the insurance industry?
Syndicate Annual Accounts 2008 A review of 2008 syndicate annual accounts,
looking at key performance, trends and good
practice.
Compliance Health Checks Quality, experienced resource, at all levels,
available to assist in meeting the Governance, Risk and Internal Control needs of your stakeholders
Inadequate financial resources for Brokers On 23 February 2010 the FSA sent a letter to insurance intermediaries warning them to consider the adequacy of their financial resources.
As aminimum, the FSA expects insurance intermediaries to be able to demonstrate that: they have sufficient resources within their direct control to deliver their business plan; and that they meet MIPRU requirements.
Solvency II Update - Issue 2 Addressing the governance, risk control and assurance and accounting needs of the insurance sector in the UK and beyond.
Solvency II Update Newsletter issue 1 Addressing the governance, risk control and assurance and accounting needs of the insurance sector in the UK and beyond.
Mazars' Insurance Broker Survey 2009 This report provides a brief insight into the UK insurance broking industry, focusing on some of the funding challenges faced by insurance brokers.
Lloyd's Syndicate Accounting - 2008 year end full report 2008 year end requirements for syndicates not applying FRS26 remain the same, however new reporting considerations have surfaced as a direct consequence of the wider economic downtown.
Lloyd's Syndicate Accounting - 2008 year end summary 2008 year end requirements for syndicates not applying FRS26 remain the same, however new reporting considerations have surfaced as a direct consequence of the wider economic downturn.
Insurers governance survey 2008 Insurers governance survey 2008
Mazars' Lloyd's Insurance Broking survey March 2008 (English) This report is designed to provide an insight into the Lloyd's Insurance Broking industry.
Mazars' insurance tax technical update February 2008 (English) Addressing the UK tax developments currently
affecting the insurance industry now and in
the future.
Mazars' insurance technical update 2007 - January 2008 (English) Addressing the regulatory, accounting and
taxation issues affecting the industry in 2007
and beyond.
Lloyd's syndicate accounting 2007 - December 2007 (English) To an even greater extent than 2006 perhaps, it is "as you were" as far as syndicate accounting is concerned for 2007 year ends.
Valuing insurance brokers - July 2007 (English) We’ll help you to assess the current market
opportunities and choose the most suitable way
forward for your insurance broking business.
Insurance Technical Update Summer 2007 (English)
Services to the insurance industry (English) We are committed to providing solutions to
ensure your business increases its competitive
edge in this complex and dynamic industry.
Broker briefing - goodwill and the FSA - February 2007 (English) This briefing aims to address the issues
surrounding goodwill accounting and the FSA’s
requirements for capital adequacy.
Building Effective Boards Building Effective Boards
Insurance Technical Update 08 Insurance Technical Update 08

Pension schemes publications

Professional practices publications

Property and construction publications

You will find here all publications related to property and construction.
Mazars Infrastructure Services Providing you with the specialist services you need when seeking to ensure effective and successful ventures in the infrastructure sector.
Construction and Engineering - Mazars Global We understand the challenges that the construction and engineering industry is facing, and we can offer the solutions that match your needs.
Commercial property services Across the UK and overseas, the Mazars Property and Construction Team has expertise and experience in all aspects of property transactions, from structuring deals and arranging finance to maximising tax efficiency and advising on regulatory requirements.
Property tax relief Boost cashflow and reduce overall tax liabilities by securing some of the most attractive tax reliefs available. Don’t miss the opportunity to make a claim.
International Real Estate brochure The International Real Estate Team of Mazars and
Marccus Partners is comprised of professionals with comprehensive international real estate experience advising on investment strategies, acquisitions, disposals and exit structures, construction projects and financing structures throughout the world.
Property and construction recent projects

Retail and hospitality publications

Here you will find publications relating to Retail, Hospitality and Leisure sectors.
Reducing NIC in the hotel and restaurant sector Are you paying National Insurance Contributions on tips, gratuities and service charges? You don’t need to. The introduction of a tronc can save you money.
Hospitality and Leisure - Mazars' Forensic Investigation Expertise The Forensic and Investigation Services team has experience of undertaking a wide range of assignments in the hospitality and leisure sector.
Hospitality and Leisure - Mazars' Tax solutions In this challenging environment, it’s important that your advisers provide you with integrated tax solutions that are truly tailored to your needs. At Mazars, we focus on understanding our clients’ priorities and work together to develop robust solutions.
Hospitality and Leisure - Mazars' Corporate Finance services In an increasingly acquisitive market, it’s important to appoint advisers who can provide mergers and acquisitions advice on the most complex of transactions, enabling you to concentrate fully on growing your business.
Hospitality and Leisure - Mazars' outsourced Internal Audit Internal Audit can provide a measure of reassurance to internal and external stakeholders that internal control frameworks are adequately designed and operating effectively.
Hospitality and Leisure - Mazars' HR advisory services With ever increasing volumes of employment legislation being introduced, ensuring your HR policies, procedures and practices remain compliant is becoming a full time occupation.
Hospitality and Leisure - Mazars' services The Hospitality and Leisure sector is about people and service. It is important that your customers receive a quality service on a daily basis. We are no different, aiming to provide professional advice and support that allows you to respond quickly to new developments and demands.
Hospitality and Leisure - Mazars' credentials Mazars is a global accountancy and business advisory firm. We are unique in operating an integrated, international partnership where sharing profits promotes a close spirit of co-operation and pro-activity. At the heart of our success is our passion for technical excellence and providing real value to our clients.
VAT in the hospitality sector VAT is an important issue for the hospitality sector. In a challenging market, it is crucial to maximise VAT reliefs in order to maintain competitive advantage.
Capital allowances and land remediation relief for Property Construction Where a property owner constructs a building, whether directly or by funding a developer, the tax depreciation allowances on the spend can create enormous cash savings.
Tax reliefs on property refurbishment Refurbishment of a property creates a wide range of opportunities to obtain accelerated tax deductions with a high cash value.
Our credentials in the Hospitality & Leisure sector Providing professional advice to address your financial needs and supporting your business through each stage of its strategic development.
Services to the Hospitality & Leisure sector The Hospitality and Leisure sector is about people and service. It is important that your customers receive a qulaity service on a daily basis. We are no different, aiming to provide professional advice and support that allows you to respond quickly to new developments and demands.
Outsourced Internal Audit services for the hospitality and leisure sector Internal Audit can provide a measure of reassurance to internal and external stakeholders that internal control frameworks are adequately designed and operating effectively.
Tax solutions for the hospitality and leisure sector In this challenging environment, it’s important that your advisers provide you with integrated tax solutions that are truly tailored to your needs. At Mazars, we focus on understanding our clients’ priorities and work together to develop robust solutions.
Retail Update September 2010 The September issue of the retail update.

Social housing publications

You will find here all publications related to social housing.
REITs - Are they a solution to funding social housing? Mazars' Position Paper
Housing Matters - Spring 2009 Consultation on Component Accounting for RSLs, Partial Exemption, VAT and new homes, Farewell to the Housing Corporation, Pensions - don't ignore this time bomb, Valuations must be fresh!
Tech-update Addressing the regulatory, accounting and taxation issues affecting the industry in 2008 and beyond.
Valuation and Asset Management bulletin No. 12 Stock Rationalisation: Valuation and Pricing Issues
Valuation and Asset Management bulletin no. 11 Stock transfer valuations: Issues arising from GAP funding.
Part II: Exploring potential solutions
Valuation and Asset Management bulletin no. 10 Stock transfer valuations: Issues arising from GAP funding
Part I: Claryifying the problem
Valuation and Asset Management bulletin no. 9 Decent homes reporting and the housing health and safety - Rating system
Valuation and Asset Management bulletin no. 8 Selecting stock condition survey software
Valuation and Asset Management bulletin no. 7 Accounting for maintenance expenditure.
Valuation and Asset Management bulletin no. 6 Investment appraisal part 2
Valuation and Asset Management bulletin no. 5 Investment appraisal part 1
Valuation and Asset Management bulletin No. 4 The validation of a housing condition survey: The survey sample and other technical issues
Valuation and Asset Management bulletin No. 3 Asset management - what is it?
Valuation and Asset Management bulletin No. 2 The validation of a housing condition survey
Valuation and Asset Management bulletin No. 1 Implementing rent restructuring in the RSL sector: Issues in regard to the January 1999 Valuations

Technology, media and telecommunications publications

Transport publications

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