David Lister Journalist Profile

Articles

The trouble with pop stars like Beyoncé declaring for Democrats

Nov 4, 2024 | independent.co.uk | David Lister

From Springsteen to Beyoncé, Leonardo di Caprio and Harrison Ford to Julia Roberts, globally famous celebs have been coming out for Kamala Harris. Even Beyoncé’s mum got in on the action. Though the effect in the swing states is uncertain, Usher and Lizzo have also come out for her. The latest to show support, Jennifer Aniston, has 44m followers on Instagram. If fans copied their idols in how they vote, then Harris would be a shoo in.
New approach to forensic accounting benefits clients and auditors alike

Oct 11, 2024 | msn.com | David Lister

Microsoft Cares About Your PrivacyMicrosoft and our third-party vendors use cookies to store and access information such as unique IDs to deliver, maintain and improve our services and ads. If you agree, MSN and Microsoft Bing will personalise the content and ads that you see. You can select ‘I Accept’ to consent to these uses or click on ‘Manage preferences’ to review your options and exercise your right to object to Legitimate Interest where used.
New approach to forensic accounting benefits clients and auditors alike

Oct 11, 2024 | scotsman.com | David Lister

When auditors and clients work together investigations are bound to be smootherIn the UK, there has been a dynamic shift in the relationship between auditors and clients who are preparing annual accounts or readying a business for fundraising or potential exit.
Auditors demanding more rigorous internal investigation as part of year-end procedures

Sep 25, 2024 | pinsentmasons.com | David Lister

As auditors ramp up their scrutiny over the scope and quality of internal investigations, organisations should proactively plan to address and manage potential issues that could have a material financial impact. In the UK, auditors are increasingly requiring more fulsome investigations before signing off accounts. The audit expectation gap has always existed, with the cry “where were the auditors?” frequently arising. Recent corporate failures have made this issue more prominent.
ECCTA: The journey and alignment of organisation initiatives

Sep 18, 2024 | pinsentmasons.com | David Lister |Hinesh Shah

While organisations across the UK may have already started to work on reviewing and assessing their internal controls following reforms to the UK Corporate Governance Code (2024), it is important for organisations to start preparing for the new failure to prevent fraud offence introduced by ECCTA (376 pages / 3.7 MB) to ensure compliance.
There was something missing from the Obama-Harris love-in

Aug 21, 2024 | independent.co.uk | David Lister

It’s a perplexing time for the Democratic National Convention. Having already heard from the man they are relieved will not be the next president, last night it heard from the man they wished was still president, and the woman much of the world would love to be president. The last is not Kamala Harris but Michelle Obama.
Rock stars keep going into their 80s - so why not Joe Biden?

Jul 20, 2024 | independent.co.uk | David Lister

As the debate over Joe Biden’s age and fitness for another term becomes increasingly heated, it is strange that the US president has not employed one particularly strong argument in defence of octogenarians – rock stars of a similar vintage or older are still going strong, and showing more energy, determination, charisma and – in some cases – athleticism than people half their age.
ECCTA: preparing for the new ‘failure to prevent fraud’ offence

Jul 15, 2024 | pinsentmasons.com | David Lister |Melanie Ryan

The failure to prevent fraud offence was introduced by the Economic Crime and Corporate Transparency Act 2023 (ECCTA) (376 pages / 3.7 MB). The new offence is not yet in force and will only come into force following the publication of official guidance and a subsequent lead-in period allowing organisations time to prepare. The offence will apply to ‘large organisations’.
ECCTA: ‘failure to prevent fraud’ offence will create culture shift amid UK fraud epidemic

Jun 21, 2024 | pinsentmasons.com | David Lister

Currently, approximately 40% of reported crime in England and Wales is due to fraud, according to a recent House of Commons Justice Committee report (50 pages / 586 KB). The failure to prevent fraud and other economic crimes offence, introduced via the Economic Crime and Corporate Transparency Act 2023 (ECCTA) (376 pages / 3.7 MB) applies to large organisations.
Fraud ‘reasonable procedures’ guidance will emphasise need for procedural assessment

May 10, 2024 | pinsentmasons.com | David Lister |Melanie Ryan

Upcoming UK government guidance concerning the Economic Crime and Corporate Transparency Act 2023 (ECCTA) (376 pages / 3.7 MB) will set out the reasonable procedures businesses should introduce to prevent fraud. In addition to introducing a new corporate offence of failure to prevent fraud by associated persons, ECCTA has reformed the law of corporate criminal attribution for a wide range of economic crimes.