שטוטאקוי, אתר מאמרים אישי

When considering the need for assistance in times of physical or mental disability, isolated practitioners should try to reach an agreement with another company or individual practitioner to cover short- and long-term problems. If you are having difficulty finding a suitable replacement, please contact the advisory services on (0)1908 248 250, by email practice.services@icaew.com or contact your local district association. It is recommended that the sole practitioner seek legal advice to ensure that the agreement is properly developed to meet the specific requirements of each situation. Once an agreement has been reached, it should be communicated (if any) to the close family and management staff of the single practitioner, in order to allow for a smooth transition in an likely difficult time. The terms of the alternative agreement depend on the exact circumstances. It is possible to appoint a substitute as a proxy (to deal with incapacity to work). It is also possible to designate the assistant as a “special executor” in the will of the individual practitioner, in order to cover the possibility of the practitioner`s death. Before signing such an agreement, consideration should be given to the status of the potential alternate and, for example, to ask the following questions. A help sheet contains instructions for individual principles and their alternates, including checklists and an example agreement. Each ICAEW company has a duty to ensure continuity of after-sales service, even in the event of a client`s incapacity or death. This is a major problem for isolated practitioners. We look at the practical and regulatory challenges that may arise. By ensuring that you have another arrangement and allow your close family members and executives to have access to the agreement with your deputy, you will help avoid any uncertainty that could lead to further concerns and difficulties in difficult times.

The assistant cannot sign an audit report on behalf of the company and it is not appropriate for the assistant to initiate insolvency proceedings. A substitute could take over work under the company`s PBO licence if it is competent and if the single practitioner intends to return to the workplace at a later date. If you have difficulty making such arrangements, ICAEW`s advisory services (01908 248250) may propose possible solutions in certain circumstances.