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The
business community in the Isle of Man
is strongly supported by approximately
70 chartered accountancy practices ranging
from the sole practitioner to representatives
of the 'Big Five' accountancy firms. The
Isle of Man Society of Chartered Accountants
represents the interests of approximately
350 members and acts as a voice for the
profession in liaison with government.
The
Isle of Man Society is a branch of the
Liverpool Society of Chartered Accountants
with whom it maintains close links. All
matters in relation to training, regulation
and discipline are handled by the Insitute
of Chartered Accountants in England and
Wales.
Isle of Man Generally Accepted Accounting
Principles
As
a self-governing Crown dependency the
Isle of Man has its own legislation (ie
the Companies Acts 1931-2004 and 2006,
the International Business Act 1994 and
the Limited Liability Companies Act 1996),
and UK Companies Acts are not applicable.
However, notwithstanding Manx company
law, UK accounting and auditing standards
are followed and best practice tends to
dictate that many UK Companies Acts disclosures
are adhered to. The Isle of Man Society
of Chartered Accountants has issued a
Statement of Recommended Accounting Practices.
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