text:
Clear garbage bag mandate in St. John's aims to tackle low recycling rates, city says
January 2, 2022, 8:30 a.m. ·4 min read
A new rule requiring residents of St. John's to use clear garbage bags came into effect Jan. 1. (City of St. John's - image credit)
City of St. John's
Household recycling is now mandatory in St. John's, city officials say, as a new clear bag mandate came into effect January 1.
The initiative requires households to use clear, colourless bags for garbage, and no more than one opaque, or "privacy," bag per collection day.
Public works Coun. Sandy Hickman says the mandate is needed to divert recyclables from the city's Robin Hood Bay landfill.
"A lot of people have been recycling, but not all of them have been recycling everything that they could," Hickman said. "We're just trying to change the habit."
By helping city workers identify the contents of garbage bags, the clear bag mandate discourages households from throwing recyclable materials out with the trash.
Hickman said, in St. John's, the average garbage bag contains about 50 per cent recyclable materials, including hazardous materials like paint, which contaminate landfills and pose a safety risk to city staff.
Hickman said while penalties will eventually be imposed for those who don't comply, "some leeway" will be given at first to allow households to adjust.
"We won't be coming down hard on people that don't immediately use them," he said.
Clear bag mandates have been in place in other Canadian jurisdictions for years. In 2017, CBC reported that Halifax saw a 24 per cent drop in waste volumes after switching to clear bags two years earlier.
Central Waste Management, which covers much of central Newfoundland, also mandated clear garbage bags in 2016.
Chief administrative officer Ed Evans said having one in the capital region is a "major step" toward achieving the goals outlined in the provincial solid-waste management strategy, which include reducing solid waste by 50 per cent by 2025 from 2002 levels.
"It will significantly increase the amount of material that will end up going through a recycling process," he said. "We hope that the rest of the Avalon Peninsula will follow suit."
Jeremy Eaton/CBC
Hickman said the decision to implement a clear bag policy was preceded by years of auditing household garbage to assess how much recycling was being wasted.
"We were actually taking samples over several years and just looking at people's waste in their garbage," he said.
He said the city also wanted to glean intel from the experiences of other jurisdictions.
"We waited a little bit longer to do studies on other parts of the country and in the world to see what worked well and what didn't work well," he said.
Hickman said he hopes the new program will get the current household recycling rate of roughly 75 per cent all the way to 100.
"It's the next big step we're taking," he said.
In addition to reducing waste in the landfill, recycling is a revenue generator for the city, Hickman said.
The Robin Hood Bay facility charges the city tipping fees of $82 per tonne of garbage. Those fees are nearly four times cheaper for recycling.
Bruce Tilley/CBC
Recycled materials like paper, cans, and certain plastics, which are mechanically processed and baled at the Robin Hood Bay facility before being shipped to market, are another money maker for the city.
Hickman said the St. John's facility has a low contamination rate — meaning recyclables are free of residue and foreign materials, which fetches a higher market price.
"So it's really critical to encourage people and especially to collect recycling and get it in," Hickman said.
More work to be done
Viviana Ramirez-Luna, founder of Planet Consulting, a waste-reduction advocacy group, and member of the grassroots Zero Waste Action Team, says the move to mandate clear bags in the capital city is a "positive step."
But, she said, a number of other challenges have to be overcome to get recycling rates where they need to be.
"Finding what's recyclable and what's not is still confusing," said Ramirez-Luna. "When you're putting something in your bag, you should be really sure that it should be there or not."
Ramirez-Luna said battling environmental apathy is another important step.
"A lot of people don't really care about the environment," she said. "Some people don't recycle because they don't trust that the industry works, because we've seen that a lot of recyclables end up in the landfill."
Europe loosening COVID-19 restrictions despite high case numbers
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Newsroom Ready: Four people found dead in Manitoba near U.S. border
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Feds, Mi'kmaq leaders sign agreement to develop park on Hog Island
The federal government signed a memorandum of understanding with the Epekwitk Assembly of Councils on Wednesday to establish a new national park reserve on the Hog Island Sandhills off the North Shore of Prince Edward Island. The new park would be given the Mi'kmaq name Pituamkek (pronounced Bee-doo-um-gek). Steven Guilbeault, the minister responsible for Parks Canada, signed the agreement with Chief Darlene Bernard of Lennox Island and Chief Junior Gould of Abegweit First Nation. Hog Island is
City of Edmonton won't compensate restaurant owners after police damaged building
The owners of a downtown Edmonton restaurant say the City of Edmonton has not compensated them for nearly $3,000 in damages police caused during an arrest outside the restaurant this summer. Kelsey Danyluk, who owns Tzin Wine and Tapas with her husband Glenn Quinn, said she received a phone call from the restaurant's alarm company around midnight on Aug. 10. When she arrived on 104th Street at about 1 a.m., she found broken glass and damaged tiles. The restaurant's facade and outdoor speaker sys
'As We See It' portrays young adulthood on autism spectrum
NEW YORK (AP) — Some TV characters have lofty goals. They want to find a soul mate, a fulfilling career or their place in the world. Then there's Harrison. When we first meet him, he just hopes to walk to the coffee shop alone. Harrison — played by Albert Rutecki — is one of the characters in the new Amazon Prime ensemble series "As We See It," which follows a trio of young people on the autism spectrum as they negotiate daily life. It debuts Friday. "I see it mainly as a coming of age or coming


Interchangeable handgrips for the X tools.
The X-Dry grip features two ledges and a minimal spike with teeth for leashless climbing and dry tooling.
The X-Alp grip has a small ledge and long spike for easy plunging into the snow.


text:
FeatureNews
Home›Feature›Google collecting millions of Ascension patients' medical data for storage, analysis
Google collecting millions of Ascension patients' medical data for storage, analysis
By Jalen Maki
"Project Nightingale" now facing federal inquiry
Tomahawk Leader Co-Editor
According to reporting from the Wall Street Journal, Google has been collecting the medical information of millions of Ascension patients in a data transfer that has sparked privacy concerns and is now at the center of a federal inquiry.
"Project Nightingale," which is reportedly set to be completed in March, will see the medical information of 50 million or more Americans transferred from Ascension, a St. Louis-based nonprofit Catholic health system and the second-largest healthcare provider in the country, to Google, for storage and analysis in a cloud system designed by the tech giant.
The transfer of medical data from a health care system to a business partner is legal under the Health Insurance Portability and Accountability Act, or HIPAA, if that information is used "only to help the covered entity carry out its healthcare functions—not for the business associate's independent use or purposes," according to the Department of Health and Human Services.
Patients were reportedly not notified of the transfer.
The Wall Street Journal's reporting states up to 150 Google employees may have had access to patients' medical data, which was reportedly not "de-identified," meaning patients' personal information was not removed.
Ascension has hospitals in Tomahawk, Merrill, Rhinelander and Woodruff, along with about 150 others in 21 states.
The deal between Google and Ascension was first reported by the Wall Street Journal on Monday, Nov. 11, and was signed hours later, formally green-lighting the data transfer. However, the Wall Street Journal's reporting states the two entities have been working together on the project since last year.
Eduardo Conrado, Executive Vice President of Strategy and Innovations at Ascension, said in a statement from Tuesday, Nov. 12, that the arrangement was "anything but secret."
"In fact, Google first announced its work with us in July, on its Q2 earnings call," he stated. "Acute care administrative and clinical leaders across Ascension have been informed of the work, enterprise-wide webinars have been held, and the clinical leaders of our employed physician group have been informed in detail about the project. In our deployment sites, front-line nurses and clinicians have not only been informed but have actively participated in the project."
Ascension did not comment on whether Ascension patients, or all Ascension staff, were notified of the partnership and/or data transfer in any other ways besides the Google earnings call prior to Nov. 11.
Numerous Ascension patients told the Tomahawk Leader that they were not notified of the partnership or data transfer.
In a statement from Nov. 11, released shortly after the Wall Street Journal story was published, Ascension said it is working with Google "to optimize the health and wellness of individuals and communities, and deliver a comprehensive portfolio of digital capabilities that enhance the experience of Ascension consumers, patients and clinical providers across the continuum of care."
The collaboration will include both the transfer of the data to the Google-designed cloud system and the exploration of "artificial intelligence/machine learning applications that will have the potential to support improvements in clinical quality and effectiveness, patient safety, and advocacy on behalf of vulnerable populations, as well as increase consumer and provider satisfaction," the statement says.
Tariq Shaukat, President of Google Cloud, said in the release, "By working in partnership with leading healthcare systems like Ascension, we hope to transform the delivery of healthcare through the power of the cloud, data analytics, machine learning, and modern productivity tools—ultimately improving outcomes, reducing costs, and saving lives."
Google and Ascension have already been testing software that will allow medical providers to "search a patient's electronic health record by specific data categories and create graphs of the information, like blood test results over time," according to The New York Times. Improved patient data access and patient care, along with the ability to "glean insights from the data to help treatment," are the ultimate goals, the Times story states.
Numerous Ascension employees involved in Project Nightingale reportedly expressed concerns about whether all of the Google software involved in processing Ascension patient data complies with the HIPAA, which restricts how doctors, health systems and their business associations may handle identifiable patient data.
In the Nov. 11 statement, Ascension said, "All work related to Ascension's engagement with Google is HIPAA compliant and underpinned by a robust data security and protection effort and adherence to Ascension's strict requirements for data handling."
In a blog post from Nov. 11, Google said the Ascension data "cannot be used for any other purpose than for providing these services we're offering under the agreement, and patient data cannot and will not be combined with any Google consumer data."
The Department of Health and Human Services' Office for Civil Rights, which enforces the HIPAA, opened an inquiry into Project Nightingale on Tuesday, Nov. 12, according to the Wall Street Journal. The office will "seek to learn more information about this mass collection of individuals' medical records to ensure that (the HIPAA) protections were fully implemented," office director Roger Severino said in a statement to the publication.
In the past, Google has faced scrutiny and has been punished for its handling of user data. The company paid a $170 million penalty to the Federal Trade Commission in September to settle accusations that YouTube violated the law when it knowingly tracked and sold ads targeted to children. The penalty was the largest ever under the Children's Online Privacy Protection Act.
The deal between Google and Ascension comes at a time when tech companies are trying to obtain a larger foothold in the healthcare industry. In recent years, Google, Apple, Amazon and Microsoft, known as the "Big 4" tech companies, have been "leveraging their own core business strengths to reinvent healthcare by developing and collaborating on new tools for patients, care providers, and insurers that will position them for healthcare domination," states Healthcare Weekly.
TagsAscensionGoogleProject Nightingale
MAKING A HALLMARK HOLIDAY
Man charged in Oneida County hit-and-run death ...
After Restaurant: Impossible appearance, future looks bright at Besse's on Clear Lake
GovernmentNews
Tensions over 2019 Fall Ride vendors continue
Getting To Know Your Grower: Fresh, pickled produce from Skanawan Lake Farm
Tomahawk woman sentenced to 5 ½ years in prison for long-term methamphetamine conspiracy
FeatureNewsSports
STAR'S SPLASH
Gov. Evers announces first round of 2020 broadband expansion grants
Lincoln County Sheriff's Report: Nov. 18, 2019
Free tax assistance offered by AARP at Tomahawk Senior Center
Rosalie L. Garfield

redpajama_set_name: RedPajamaCommonCrawl


Glenny operates from strategically located offices across London and the South East, servicing our clients' requirements regionally and, where required, nationally.
At Glenny LLP we take your privacy very seriously. We collect your contact details and details of the service you require in order to be able to assist you we do not process your data for any other reason. We may send you details of relevant services that we provide.


Javi Martinez is a World Cup champion and multiple Bundesliga title winner, but the Bayern Munich man also claims to have come up with the concept for 'The Hunger Games'.
Suzanne Collins is the published author of a series of books which have been turned into Hollywood blockbusters.
The first instalment of her trilogy was released in 2008, with subsequent offerings hitting the shelves in 2009 and 2010.
'The Hunger Games' focuses on a futuristic world in which the inhabitants of impoverished 'districts' fight for survival in a compulsory televised battle royale.
By the time the books became movies in 2012, over 26 million copies had been sold.
Bayern star Martinez claims he missed out on a piece of that profit having come up with a similar idea in his youth.
The 30-year-old Spain international told German magazine Socrates : "Writing is a great pleasure for me, even as a teenager I started to write a book.
When Collins' version of events hit the big screen, Martinez admits he found it difficult to watch.
While he may have missed an opportunity when it comes to 'The Hunger Games' franchise, Martinez remains eager to put his thoughts down on paper.
He continues to take great pleasure from writing and is grateful to be in the privileged position of being able to offer others an insight into the world of professional football.
"I am very pleased. I love to write," he said.
"The idea of bringing readers closer to the life of a footballer from a very personal perspective fascinates me.
"There are many things that outsiders cannot understand or know.
While he works on such projects away from the field, Bayern are Martinez are looking to chase down more major honours on it.
They sit seven points adrift of leaders Borussia Dortmund in the Bundesliga at present, but have time to bridge that gap while also pursuing Champions League glory – with Liverpool set to provide their next European opposition in the round of 16 .


text:
The Protection of Vulnerable Groups (Scotland) Act 2007 (Savings and Transitional Provisions) Order 2010
Transitional provision relating to references under sections 2(1) or 4(1) of the 2003 Act
3.—(1) Paragraph (2) applies where prior to the relevant date—
(a)Ministers have received a reference under section 2(1) or 4(1) of the 2003 Act, as the case may be; and
(b)Ministers have not commenced their consideration of that reference under section 5 (inclusion in the list following referral under section 2(1) or 4(1)) of the 2003 Act.
(2) Where this paragraph applies—
(a)a reference under section 2 (reference following disciplinary action etc.) of the 2003 Act is to be treated for all purposes as if prescribed information had been given to Ministers under section 3 (reference following disciplinary action etc.), section 4 (reference by employment agency) or section 5 (reference by employment business) of the Act, whichever corresponds most closely to the reference under the 2003 Act; and
(b)a reference under section 4 (reference by certain other persons) of the 2003 Act is to be treated for all purposes as if prescribed information had been given to Ministers under section 8 (reference by certain other persons) of the Act.


text:
Pumpkins and Beauty Queens
Well we had a busy weekend. It was wonderful but I'm looking forward tomorrow to maybe sitting for a few minutes. ha!
Friday I started off the weekend with a fun lunch with friends. Laurie cooked lunch for us to celebrate my friend Tracy's birthday. We had a great time visiting.
Saturday we went for our annual pumpkin patch visit. We FINALLY had some cooler weather this weekend. It's been in the high 80's but this weekend it was much cooler. We went early to the patch on Saturday and it was cool (and wet). It was a great time to go! I'm not a fan of sweating at the pumpkin patch. This was about the best picture we got. The kids were running around so we didn't spend a lot of time trying to get a good picture this year.
Harper's favorite part is the corn maze. And yes - she looks 13 in these pictures. Help!
We went to Farmland Adventures which is really more of a farm experience. They have a lot of fun stuff like roping cow heads and hay bales and tunnels to play on.
They also have a petting zoo which my kids LOVED and pony rides.
And a hay ride that you take and then get to feed cows. This was a big hit.
My boy was loving the day!
How cute is this tractor swing???
Eight sweet years of pumpkin patch visits. This is a bitter sweet collage because it shows me just how quickly time is passing by. Our kids were some of the oldest at the pumpkin patch this weekend. The day is coming soon where they won't want to go (but hopefully we still have a few years with Will Holden left).
After lunch, we got ready because we had a very exciting afternoon ahead of us girls!!!
The new Miss America is from Fayetteville, Arkansas and the town had organized a big homecoming parade and event for her. It's our first Miss Arkansas to be Miss America in a long time so it's very exciting. One of the floats was for Arkansas Children's Hospital and we were asked to ride on it. We ended up taking our friend Sarah Kate along with us. She is obsessed with Miss America and has been treated at ACH so we got to invite her along!
We had to wait a long time to go on our float but the girls had so much fun together. One of the families riding on the float is one I knew so it was nice to visit with them and one of their daughters got to play with my girls.
The girls in front of our float. It was windy but a beautiful day.
We were finally ready to go on the float! (You can see Tusk the Razorback mascot was next to us! ha!)
It really was a lot of fun. There were tons of people out and my girls LOVED waving and smiling!
The parade ended at the Greek theatre on the U of A campus and they had a big program. There were tons of people there and I was almost ready to give up trying to get a picture with Miss America but the girls wanted to SOOOOO badly that we stuck it out. I ran into a couple of friends who we ended up standing in line with which made it a lot more fun. My phone died on me right before we got up to take our picture but luckily what I didn't know is someone was taking pictures! Thank goodness.
I'm going to have to frame this. It was such a fun experience and something I hope these girls will always remember! They just have so much fun together. Our families went to lunch together today after church and then Harper and Sarah Kate were already wanting to face time each other by the time we got home. I love that they are friends.
This morning the kid choir sang in the choir loft with the adult choir. Harper was so excited. It was a sweet service. We were back this afternoon for choir practice and church and now we are preparing for the week ahead.
These days are precious!!
You and Me plus Hudson is Three
And Sophia Makes Three!
Fairies and not so pleasant bike rides...
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Celebrating a life well lived
Glorious Restoration
Remembering Our First Two Years
Jenna's Journey
Teppan Edo: An Epcot Restaurant Review
The Sparacino Chronicles
Well, hello
Sunglasses & Sippy Cups
The Scarbrough Family
Cast Off Vacation
Slone Adventures
Binns Back Yard
Craft Time, Concerts, and Construction Begins!
Family of Four
The Loves of Jenn
Dance recital 2014
Pinterest Told Me To
The Slaughters
Lots of Scotts
Small Words | Blog
Courtney DeFeo
The Boyd Girls...
Susie Harris
Life in the Green House
a-n-n-a-l-e-e
The Sweetest Thing
Tales of the Trees
Walk with me by faith
Total Tippins Takeover
In this wonderful life...
The Fisher Family
The Happily Ever Afters of the Lancasters
Life With The Ledfords
Blue-Eyed Bride
The Haney Life
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Due to trouble I've had with open content, Mwen kounye a mande pou ou enskri (Gratis) ak sit la jwenn aksè.
Sa a se sètènman pa chemen an mwen vle li, men pou kounye a, li dwe.
Pou enskri, ou dwe bay non ak adrès imel ou. That's it. I will NEVER use the information in any way. It is strictly to gain access. I do offer the capability of subscribing to the site so that any new posts will send you an email, men sa a pa oblije enskri pou aksè. If I could collect less information, Mwen ta.


text:
Apply to FIT
Total 4,444 students have applied and 2,395 students have allowed to admit to Fashion Institute of Technology (acceptance rate: 53.89%). The yield, also known as enrollment rate, is 58.58 % where 1,403 students have finally enrolled out of 2,395 admitted students.
The acceptance rate of Fashion Institute of Technology is lower (tighter to admit) compared to Public, 4-Years or High Colleges in New York. Compared to similar schools in rankings such as Dominican College of Blauvelt and College of Mount Saint Vincent, its acceptance rate is lower (difficult to get in) (average acceptance rate of the schools is 74.86%).
The yield of Fashion Institute of Technology is higher (more admitted-students enrolled) compared to Public, 4-Years or High Colleges in New York. Compared to similar schools in rankings, its yield is lower (admitted, but not enrolled) (average yield is 20.57%).
For academic year 2019-2020, the average SAT score is 0 over scores submitted by enrolled first-time students. Compared to similar schools in college rankings, the admission score of Fashion Institute of Technology is lower than the schools (average score is 1,105). You can check and compare the SAT and ACT scores by subject with tables and charts.
Fashion Institute of Technology SAT/ACT Scores Comparison
At Fashion Institute of Technology, 0 students submitted SAT scores (0% of enrolled students).
The average SAT score is about 0 and it is lower than average for Public, 4-Years or High Colleges in New York. Next table shows the SAT average scores by subject and 25th/75th percentile.
Fashion Institute of Technology SAT Scores by Subject
Next table summarizes the admission requirement to apply to Fashion Institute of Technology. The school requires 4 items to submit - Secondary school GPA, Secondary school record, Formal demonstration of competencies and TOEFL (Test of English as a Foreign Language) and 1 items are recommended to submit - Completion of college-preparatory program and .
Admission Requirements for Applying to Fashion Institute of Technology
Completion of college-preparatory program Recommended
Formal demonstration of competencies Required
Admission test scores Neither required nor recommended
Similar Colleges to FIT
Dominican College of Blauvelt
College of Mount Saint Vincent
St. Thomas Aquinas College
SUNY College at Geneseo


text:
from decimal import Decimal
from django.conf import settings
import bitcoinrpc

def make_rpc_connection():
    return bitcoinrpc.connect_to_remote(
        settings.MONACOIND_ADMIN_USER,
        settings.MONACOIND_ADMIN_PASSWORD,
        settings.MONACOIND_HOST,
        settings.MONACOIND_PORT)

def get_minconf(x):
    if x <= Decimal("10.0"):
        return 2
    elif x <= Decimal("50.0"):
        return 3
    elif x <= Decimal("100.0"):
        return 4
    elif x <= Decimal("200.0"):
        return 5
    else:
        return 6

redpajama_set_name: RedPajamaGithub


text:
ICAS Regulation Board – meetings and notes
According to General Regulations, the ICAS' Regulation Board meets at least three times each year. Published summary notes can be read here.
The Regulation Board meets at least three times each year, usually at CA House, Edinburgh.
As set out in ICAS' General Regulations, three members must be in attendance for a meeting of the Regulation Board to be quorate, with one of these members being Public Interest or Lay Member.
Notes of meetings
From 2020 on, the Regulation Board will publish a summary note to explain the matters discussed at its meetings. The note will be published on this page of the website as soon as it has been formally approved by the Regulation Board at its subsequent meeting.
While the Regulation Board is committed to ensuring as much transparency as possible with its proceedings, there will be matters of discussion which cannot be reported for appropriate reasons, including commercial sensitivity and consideration of personal data.
Regulation Board - 17 June 2022
Published Note of the meeting of the ICAS Regulation Board on 17 June 2022
(Held at CA House, Haymarket Yards, Edinburgh with hybrid facilities)
Some matters have not been disclosed for reasons of confidentiality
Present: Dr Philip Rycroft (Chair), Bruce Beveridge, Liz Breckenridge, Shona Campbell CA (Convener, Insolvency Committee), Colin McClatchie, Bruce Minto (Convener, Investigation Committee), Robert Mudge (Executive Director of Regulation), Karen Scholes CA (Convener Authorisations Committee; until 1pm)
In attendance: Charlotte Barbour (Director of Regulatory Authorisations), Michael Lavender (Senior Regulatory Reviewer), Laura Spowart (Director of Investigations), Chris Benson (Regulatory Monitoring Reviewer; after 1 pm)
The Chair welcomed everyone, extending a special welcome to Bruce Beveridge, who had recently joined the Board following his appointment in April as a PIM on Council. The Chair also noted that Nick Lander CA – a former member of Council – had also been appointed to the Board, but was unable to attend the meeting due to a prior engagement.
The meeting would be held in two sessions. The morning session would be a dedicated discussion of ICAS' strategy for regulation. The afternoon session would cover the Board's normal business.
Apologies were noted from Trisha McAuley and Bernard Dunn. There were no declarations of interest intimated.
2. STRATEGY SESSION
The Board had a lengthy discussion on future regulatory strategy, structured around a PowerPoint presentation from Mr Mudge, with key topics as follows:
Trends, influences, and horizon-scanning.
The vision for ICAS regulation.
Operational priorities and projects.
Key policy positions.
Following extensive input from Board members on each topics, it was agreed that:
A strategy document would be worked upon by the Executive, shared in draft with the Board out of meeting, and then presented for approval at the November meeting.
A policy positions paper would be prepared by the Executive, shared with the Board out of meeting, and published on the ICAS website.
The Chair thanked everyone present for their contributions to the session, which was agreed as having been very helpful.
3. REPORT FROM THE INTERIM EXECUTIVE DIRECTOR OF REGULATION
Mr Mudge referred the Board to his report, speaking to a number of key developments, including:
Audit reform, with the Government recently having published further proposals.
A further update on various staffing matters in ICAS' regulatory teams.
A new guidance document to assist with the induction of Board members.
4. FEE AND LEVY PROPOSALS FOR 2022
On an annual basis, the Board is responsible for making recommendations to Council to consider in respect of the following:
The fees charged by ICAS to Members and Firms in receipt of regulatory licences and authorisations.
A disciplinary levy which may be imposed by ICAS on its Members and Firms.
The Board discussed and agreed the recommendations it would make to Council for consideration at its meeting in September. The ultimate decisions are taken by Council in all instances, with the Board's role restricted to making recommendations.
5. PCRT AND STANDARDS IN THE TAX ADVICE MARKET
Mrs Barbour gave a brief update and overview of the work being conducted by HMRC in relation to 'Raising Standards in the Tax Advice Market'. The paper was noted, with the lead on this continuing to be taken by the ICAS Tax Board. The (Regulation) Board asked that it be kept up to date with this.
6. CONVENER REPORTS
The Board noted the reports from the Conveners of the Investigation Committee and the Authorisation Committee. Given the lack of a recent meeting, there was no report from the Insolvency Committee.
7. AOB
With no other business raised, the meeting was closed.
Regulation Board - 1 April 2022
Published Note of the meeting of the ICAS Regulation Board on 1 April 2022
Present: Dr Philip Rycroft (Chair), Liz Breckenridge, Shona Campbell CA (Convener, Insolvency Committee), Bernard Dunn CA, Trisha McAuley, Colin McClatchie, Bruce Minto (Convener, Investigation Committee), Robert Mudge (Interim Executive Director of Regulation), Karen Scholes CA (Convener Authorisations Committee), Kevin Weston CA.
In attendance: Charlotte Barbour (Secretary), Michael Lavender (Senior Monitoring Reviewer), Kenneth Oliver (Director of Regulatory Monitoring), Laura Spowart (Interim Director of Investigations)
1.BACKGROUND
The Chair welcomed everyone to the meeting, with a warm welcome offered to Ms McAuley, attending her first meeting as a Board member.
There were no apologies and no declarations of interest from Board members.
2.REPORT FROM THE INTERIM EXECUTIVE DIRECTOR OF REGULATION
There has been significant activity in respect of the financial and trade sanctions which the UK Government had imposed on Russian and Belarusian government officials (and other named individuals and entities) following the invasion of Ukraine. The Board was updated on the support and supervisory work which ICAS is undertaking in relation to its members and firms.
3.FRC INSPECTION REPORT 2021
The Board reviewed and discussed the recently-received draft report of the FRC's 2021 ICAS inspection visit, providing feedback to assist with ICAS' responses, which will be sent to the FRC to allow the report to be finalised.
4.DEEP DIVE REPORTS
The Board received and discussed reports setting out statistical information and trends in respect of its monitoring and investigation functions (with the monitoring reports covering AML, practice, and audit).
It was noted that AML monitoring is becoming a standalone process, to allow for greater focus on AML compliance in supervised firms. This is unlikely to require significant changes, as AML reviews constitute a large percentage of Practice Monitoring visits. Consideration will be given to how best to deal with the remaining issues from Practice Monitoring.
As ever, the Board retains a keen focus on the outcomes of monitoring visits, with a desire to see improves in gradings and findings. Various improvement strategies have been approved in this regard.
With regard to investigations, the number and nature of complaints remains fairly consistent, year-on-year, with the number of cases as a percentage of membership numbers being very low.
5.CHAIR'S ANNUAL REPORT TO COUNCIL
ICAS General Regulations require the Chair of the Board to report annually to Council. A draft report was considered and approved by the Board, with the expectation that this will be presented at Council's meeting on 9/10 June 2022.
6.STRATEGY SESSION PLANNING
In June, the Board will hold a strategy session to discuss and provide direction in relation to ICAS' regulatory policy for 2022 and beyond. The Board provided the Executive with feedback to assist with planning the session.
7.RISK REGISTER
The Board noted the items in the ICAS risk register which impact its interests. A separate register is being prepared setting out regulatory risks in more detail. This will be monitored by the Board going forward.
8.CONVENER REPORTS
The Board noted reports from the Conveners of the Insolvency Committee, the Authorisation Committee and the Investigation Committee.
There was a discussion regarding a potential appeal of a recent Discipline Tribunal decision.
9.AOB
The Board paid tribute to Mr Weston, who was attending his final meeting as a member of the Board.
The Board also recognised the contributions of Mr Oliver, who is leaving ICAS for a new role.
Regulation Board - 4 February 2022
Published Note of the meeting of the ICAS Regulation Board on 4 February 2022
(held via video-conference)
Present: Dr Philip Rycroft (Chair), Liz Breckenridge, Shona Campbell CA (Convener, Insolvency Committee), Colin McClatchie (Public Interest Member), Bruce Minto (Convener, Investigation Committee), Robert Mudge (Interim Executive Director of Regulation), Michelle Mullen (Executive Director, Standards), Karen Scholes CA (Convener, Authorisations Committee), Kevin Weston CA.
In attendance: Charlotte Barbour (Secretary), Bruce Cartwright (Chief Executive), Kenneth Oliver (Director of Regulatory Authorisation and Monitoring), Laura Spowart (Interim Director of Investigations).
The Chair welcomed everyone to the Board's first meeting of the year, which was held via Microsoft Teams. Special welcomes were offered to Mrs Breckenridge, attending her first meeting as a Board member, and also Mr Cartwright, ICAS' Chief Executive.
The Board also recognised that it was Miss Mullen's final day as Executive Director of Standards at ICAS and thanked her for all her hard work over many years.
An apology was noted from Bernard Dunn. There were no declarations of interest from Board members
REPORT FROM THE EXECUTIVE DIRECTOR OF STANDARDS
- An update on various staffing and organisational changes in ICAS' regulatory teams.
- Recent developments with the FRC, including ongoing work on PIE audit registration and the Joint Audit Registration.
- BEIS' recently-issued consultation on the future of insolvency regulation in the UK.
- Confirmation of ICAS' re-recognition as a PAB and RAB in the Republic of Ireland.
SPOTLIGHT ON INSOLVENCY
The first part of this item was a discussion of the BEIS consultation. The Board noted that ICAS is currently considering its response, with a 'consultation group' having been appointed to provide feedback (comprised of five individuals with insolvency experience). The final response will be shared with the Board after its submission on 24 March 2022.
The second part was a presentation from Mr Oliver which covered outcomes from insolvency monitoring visits, with the Board supporting a series of initiatives which seek to raise insolvency quality over time.
CPD SAMPLE CRITERIA (2021)
The Board received and approved proposals for the CPD sampling exercise to be undertaken over the course of the year.
REVIEW OF BOARD AND COMMITTEE FEEDBACK
The Board reviewed the self-evaluation feedback recently provided by its members, as well as the members of the Regulatory Committees. It was pleased to note that the vast majority of responses were positive, with some individuals providing helpful suggestions and feedback.
OPBAS UPDATE
The Board received an update on the work which ICAS is taking in response to the findings of OPBAS' 2021 inspection visit. It was pleased to note that good progress is being made and that recent engagement with OPBAS has been positive.
The Board approved changes to ICAS' AML Regulatory Actions Guidance document and agreed that these should be presented to the Authorisation Committee.
BOARD WORKPLAN FOR 2022
The Board considered and approved a draft workplan for 2022, noting that flexibility will be required to deal with the changing regulatory landscape. The meeting in June will focus on ICAS' future regulatory strategy.
CONVENER REPORTS
There was no other business raised.
Regulation Board - 19 November 2021
Published Note of the meeting of the ICAS Regulation Board on 19 November 2021
(held at 10:00 via video-conference)
Present:Dr Philip Rycroft (Chair), Shona Campbell CA, Bernard Dunn CA, Colin McClatchie (Public Interest Member), Michelle Mullen (Executive Director of Standards), Karen Scholes CA, Kevin Weston CA.
In attendance:Bruce Cartwright CA (Chief Executive), Robert Mudge (Director of Investigations), Kenneth Oliver (Director of Regulatory Monitoring).
This was the Board's final meeting of the year. With access to CA House still restricted due to the Covid-19 pandemic, the meeting was held remotely via Microsoft Teams. Mr Cartwright observed the meeting in his capacity as ICAS Chief Executive.
Apologies for the meeting were noted from Bruce Minto (Lay Member). There were no declarations of interest.
2. REPORT FROM THE EXECUTIVE DIRECTOR OF STANDARDS
Miss Mullen referred the Board to her report, speaking to a number of key developments, including:
An update on the proposals for audit reform which are currently being considered by BEIS.
ICAS' recent response to the FRC's consultation on the Audit Firm Governance Code.
The outcome of a recent IPO hearing involving one of ICAS' registered trademarks.
Mr Oliver answered questions from Board members in relation to the monitoring KPIs and statistics included in the report.
3. CA COMPENSATION SCHEME
Miss Mullen briefed the Board on proposals to change the regulations of the CA Compensation Scheme, as recommended by the board of the Scheme. The Board requested further information in respect of the proposals, with a decision on whether to support them to be taken out of meeting.
4. OPBAS
Miss Mullen and Mr Mudge provided an update on recent engagement with OPBAS following receipt of a letter in September confirming the outcomes of their 2021 inspection visit. They confirmed that matters have been discussed directly with OPBAS employees.
The Board reviewed and approved ICAS' proposed response to the letter, subject to some additional amendments to be made out of meeting.
5. REGULATORY PLAN 2022
The Board reviewed and approved the draft plan, which provides an overview of ICAS' 2022 priorities, as well as confirming the core activities (i.e. business as usual). The plan will be shared with ICAS' oversight regulators and monitored by the Board over the course of 2022.
In addition to planning for the year ahead, the Board agreed that it should have a dedicated meeting in 2022 to discuss ICAS' wider strategic vision for regulation in the longer-term.
6. REVIEW OF EVALUATION PROCESS
Mr Mudge presented a report in review of the new evaluation process which has been trialled in 2021 for members of the Board and the Regulatory Committees.
With the feedback provided on the new process being overwhelmingly positive, the Board agreed that it should be retained on a permanent basis for its members, as well as the members of the Regulatory Committees.
The process will be discussed further elsewhere to see if it should be implemented for other bodies in ICAS' governance framework.
7. COMMITTEE APPOINTMENTS
The Board agreed to appoint two new members to the Investigation Committee for an initial term of three years, commencing on 1 January 2022.
8. REGULATORY RISK REGISTER
Miss Mullen explained that, based on previous feedback from the Board, the regulatory risks have been extracted from ICAS' overall Risk Register, to allow for clearer review by the Board.
With the Board noting the information, Miss Mullen confirmed that she recently presented a regulatory risk 'deep dive' to the Audit and Risk Committee, which is properly sighted on all the risks discussed by the Board, and comforted that these are a key focus of the Board.
The Board noted reports from the Conveners of the Authorisation Committee and the Investigation Committee.
10. AOB
It was agreed on a preliminary basis that the meeting on 4 February 2022 will be held in-person in CA House.
With the possibility that this will be Miss Mullen's last meeting, the Board recorded its wish to have an opportunity in the future to formally thank her for her service.
Noting that this is last meeting of the year, the Chair took the opportunity to record the Board's thanks to the ICAS staff for their hard work and assistance across 2021.
Regulation Board - 6 August 2021
Published Note of the meeting of the ICAS Regulation Board on 6 August 2021
Present:Dr Philip Rycroft (Chair), Shona Campbell CA, Colin McClatchie (Public Interest Member), Michelle Mullen (Executive Director of Standards), Karen Scholes CA, Kevin Weston CA.
In attendance:Robert Mudge (Director of Investigations), Kenneth Oliver (Director of Regulatory Monitoring).
With CA House remaining closed due to the Covid-19 pandemic, the meeting was held remotely via Microsoft Teams.
Apologies for the meeting were noted from Bernard Dunn CA and Bruce Minto (Lay Member).
No declarations of interest were noted.
The Board noted the report from Miss Mullen, discussing a number of key developments, including:
An update on a new platform for hosting the Joint Audit Register.
A delay in feedback from the OPBAS inspection visit in April 2021.
Progress in addressing ICAS' regulatory status in the Republic of Ireland.
The impact of remote working on monitoring visit timescales.
3. REGULATORY LANDSCAPE
Miss Mullen provided a short PowerPoint presentation in overview of the current regulatory landscape, focusing on four key areas: (i) audit and ARGA oversight, (ii) AML, (iii) insolvency, and (iv) tax agent regulation.
The Board discussed ICAS' response to BEIS' recent consultation on the future of audit, noting further workstreams in this area.
5. NON-MEMBER RIs
The Board agreed that all non-member RIs who are authorised by ICAS should require to become ICAS Affiliates, with the process to be concluded within the next three months.
The Board appointed a new person as a Lay Member on the Investigation Committee, for an initial term of three years, starting on 9 September 2011.
7. AML STRATEGY RISK ASSESSMENT
Mr Oliver presented to the Board in respect of a new methodology with ICAS will use to assess the risk profile of firms in relation to AML. The aim is to make the assessment process more objective and consistent, as well as more efficient.
8. PUBLIC REPORTS
The Board noted and approved three regulatory reports which will shortly be published on the ICAS website.
9. RISK REGISTER
The Board was presented with ICAS' updated Risk Register, focusing on the items affecting its interests.
10. CONVENER REPORTS
The Board noted the reports from the Conveners of the regulatory committees.
The Board agreed to schedule an additional meeting in September, to be attended by the FRC and focusing on FRC-related issues. A final date for the meeting will be confirmed shortly.
(held at 10:00 via video conference)
Present:Lord Wallace of Tankerness QC (Chair), Brian Davidson CA, Bernard Dunn CA, Colin McClatchie (Public Interest Member), Bruce Minto (Lay Member), Michelle Mullen (Executive Director of Standards), Matt Smith (Lay Member), Kevin Weston CA.
In attendance:Dame Elish Angiolini (Chair of the Discipline Board), Robert Mudge (Director of Investigations), Kenneth Oliver (Director of Regulatory Monitoring).
This was the Board's first meeting of 2021. With CA House remaining closed due to the Covid-19 pandemic, the meeting was held remotely via Microsoft Teams.
The Board welcomed Mr Minto, who was attending his first Board meeting having recently been appointed as Convener of the Investigation Committee. It also welcomed Dame Elish Angiolini, who was attending the meeting as a guest of the Board, in her capacity as Chair of the Discipline Board.
An apology for the meeting was noted from Karen Scholes CA.
No declarations of interest were noted either before or during the meeting.
2. REPORT FROM THE EXECUTIVE DIRECTOR OF STANDARDS/REGULATORY LANDSCAPE
The Board received two updates from Miss Mullen on key matters affecting its interests, including:
An update on the expected publication timescales for two Government consultations on regulatory matters.
An ICAS paper on the recalibration of the corporate eco-system, which is pending publication.
An update on HMRC's proposals for the future regulation of tax advisors.
The impending appointment of a new Chair of the Board.
The Board noted updated regulatory statistics, e.g. in relation to monitoring visits and complaint numbers.
3. DISCIPLINE BOARD UPDATE
Referring to the Discipline Board's recent report to Council, Dame Elish provided the Board with a summary of the key items on the Discipline Board's workplan in 2020. She then answered questions on a variety of subjects, including the recent move towards remote tribunal hearings.
The Board thanked Dame Elish for her input, noting the importance of the two boards having a good understanding of each other's business, while maintaining the necessary level of independence.
4. CPD SAMPLE (2020)
5. DEEP DIVES: AUDIT MONITORING / PRACTICE MONITORING & AML
The Board received and discussed reports setting out statistical information and trends in respect of ICAS' audit and practice monitoring functions (with the later incorporating AML).
With regard to audit monitoring, and the summary of visit gradings, the Board noted its desire for ICAS to consider what steps might be taken to raise audit quality. It was agreed that an appropriate strategy paper will be tabled for discussion at the Board's meeting in April.
A dedicated AML strategy paper will also be presented at that meeting.
6. INVESTIGATION REGULATIONS
The Board agreed to recommend changes to Investigation Regulations to the Constitutional Panel.
7. REGULATORY PLAN FOR 2021
Subject to minor amendments, the Board approved its Regulatory Plan for the coming year, setting out an overview of ICAS' 2021 priorities in regulations, aligned with 'business as usual' activities.
The Committee appointed new members to the Authorisation and Investigation Committees, and also appointed a new Vice-Convener to the Investigation Committee.
Miss Mullen confirmed that she expects that the FRC's draft report of its 2020 inspection visit will be received in time for it to be tabled for consideration at the Board's meeting in April.
Regulation Board - 6 November 2020
Published Note of the meeting of the ICAS Regulation Board on 6 November 2020
Present: Lord Wallace of Tankerness QC (Chair), Brian Davidson CA, Colin McClatchie (Public Interest Member), Michelle Mullen (Executive Director of Standards), Karen Scholes CA, Matt Smith (Lay Member), Kevin Weston CA.
In attendance: ICAS President Catherine Burnet CA, ICAS Deputy President Bruce Pritchard CA, Robert Mudge (Director of Investigations), Kenneth Oliver (Director of Regulatory Monitoring).
The ICAS President and Deputy President attended the meeting as observers (with the President joining for the first hour of the meeting only).
Apologies for the meeting were noted from Bernard Dunn CA and Bruce Minto (Lay Member). The Board noted that Mr Minto had recently been appointed as the new Convener of the Investigation Committee.
The Board considered these two reports from Miss Mullen simultaneously, discussing the key developments, including:
An update on a case recently determined by a Discipline Tribunal, and affirmed by an Appeal Tribunal.
Ongoing inspection visits by ICAS' oversight regulators, with further visits expected in 2021.
Proposals for administrative changes to the UK's Joint Audit Register.
Updates on the expected publication timescales for Government consultations on regulatory matters.
3. MEMORANDUMS OF UNDERSTANDING
The Board confirmed its approval of the following:
(i) An updated Memorandum of Understanding for the operation of the Insolvency Service's complaints gateway
(ii) A new Memorandum of Understanding setting out the information-sharing processes for the RSB/RABs to follow in discharging their statutory audit functions.
The Board agreed to propose revised Investigations Regulations to the Constitutional Panel to consider at its meeting later in November. The amendments concern a new 'Joint Application Process' for Members (etc) who accept a finding by the Investigation Committee of a liability to disciplinary action, but do not accept the order which has been offered.
5. CPD SAMPLE
The Board received an update on the progress of the annual CPD sample, with additional information on the areas where Members have focused their CPD activities.
6. AUDIT FEE PROPOSALS FOR 2021
Having considered additional information, the Board determined that the fee scales it recommended to Council, and which were approved by Council in September, remain appropriate.
7. EVALUATION OF REGULATORY COMMITTEE MEMBERS
The Board approved a new process for the evaluation of members of the Board, the Authorisation Committee, and the Investigation Committee, to be rolled out in 2021.
8. USE OF THE DESCRIPTION CHARTERED ACCOUNTANTS
The Board agreed to propose revised Public Practice Regulations to the Constitutional Panel to consider at its meeting later in November. The amendments propose that, for firms using the description 'Chartered Accountants', principals who are not Chartered Accountants should require to be ICAS Affiliates.
9. IMPACT OF COVID-19 ON REGULATORY ACTIVITIES
Mr Oliver presented a report, with the Board pleased to note how ICAS has responded to Covid-19, with all regulatory targets expected to be met. The Board wished to record its thanks for the hard work of the Regulatory Monitoring Team.
Miss Mullen confirmed that she would shortly be issuing invitations for the Board's meetings in 2021. It is expected that meetings will continue to be held remotely, at least in the near future.
Present: Lord Wallace of Tankerness QC (Chair), Brian Davidson CA, Bernard Dunn CA, Colin McClatchie (Lay Member), Michelle Mullen (Executive Director of Standards), Ian Robertson CA, Karen Scholes CA, Matt Smith (Lay Member), Kevin Weston CA.
In attendance: Robert Mudge (Director of Investigations), Kenneth Oliver (Director of Regulatory Monitoring).
There were no apologies for the meeting, and no declarations of interest were noted.
The Board considered these reports from Miss Mullen together, discussing a number of key developments, including:
An update on the expected forthcoming government consultation on audit reform.
ICAS' draft response to HMRC's consultation in respect of the regulation of tax agents.
The latest outcomes from ICAS' annual CPD sample.
4. BOARD COMPOSITION AND SKILLS MATRIX
The Board agreed to three recommendations in respect of its composition and skills matrix, with ICAS' Nominations Committee to be encouraged to have regard to the need to improve the diversity of the Board, with reference to gender, ethnicity, age, disability and other factors.
5. ANNUAL REPORT TO COUNCIL
The Board noted the proposed content for its annual report to Council, with Miss Mullen requesting that any comments be submitted to her within the next two weeks.
Miss Mullen confirmed that ICAS' working arrangements are continuing successfully during the Covid pandemic.
The Chair highlighted that this was Mr Robertson's last Board meeting, in advance of him stepping down as Convener of the Investigation Committee in October. The Board recorded its thanks for his contributions to both the Board and the Investigation Committee, over a sustained period of time.
Regulation Board - 10 July 2020
Published Note of the meeting of the ICAS Regulation Board on 10 July 2020
Present: Lord Wallace of Tankerness QC (Chair), Brian Davidson CA, Bernard Dunn CA, Colin McClatchie (Lay Member), Michelle Mullen (Executive Director of Standards), Ian Robertson CA, Karen Scholes CA, Matt Smith (Lay Member).
With remote meetings being limited to two hours, the Board decided to hold this additional meeting between its scheduled meetings in May and August, to ensure that sufficient time is available to discuss items of importance.
There were apologies noted from Kevin Weston CA. No declarations of interest were noted.
The Board received a report from Miss Mullen providing information on a number of matters affecting the Board's interests, including:
An update on ICAS' response to the Covid-19 pandemic, with the Board pleased to note the success of a recent series of webinars, and also that full-year targets for regulatory monitoring visits are expected to be met.
An update on cases being investigated by the Financial Reporting Council (FRC) involving ICAS Members or Firms.
The Board received an update on two regulatory processes.
Miss Mullen provided a verbal update on developments in the regulatory landscape since the Board's meeting in May, with a focus on possible timescale for future consultations.
4. INSOLVENCY SERVICE VISIT REPORT
The Board consider a draft report prepared by the Insolvency Service setting out the findings of its 2020 review of ICAS' functions as a Recognised Professional Body ('RPB') for insolvency in the UK.
5. ETHICS CPD
James Barbour, ICAS' Director of Technical Policy, provided the Board with an update on proposals to introduce a mandatory ethics element to the CPD requirements for Members.
6. FEE PROPOSALS FOR 2021
The Board noted that its meeting in August will focus on regulatory fee proposals for 2021, and agreed that this should include a discussion of the basis upon which fees are charged to ICAS-registered firms undertaking audits of public interest entity clients.
The Board agreed that its annual report to Council in September should include a short video with regulatory highlights, statistics, and comments from Board members.
Regulation Board - 15 May 2020
Published Note of the meeting of the ICAS Regulation Board on 15 May 2020
Present:Lord Wallace of Tankerness QC (Chair), Brian Davidson CA, Bernard Dunn CA, Michelle Mullen (Executive Director of Standards), Ian Robertson CA, Matt Smith (Lay Member), Kevin Weston CA.
This was the Regulation Board's second meeting of 2020. With CA House being closed due to the ongoing Covid-19 pandemic, the meeting was held remotely via Microsoft Teams. All Board members were able to contribute to the meeting in the usual way.
Mr Dunn was attending his first meeting following his recent appointment to the Board as a CA Member. There were apologies noted from Colin McClatchie and Karen Scholes. No declarations of interest were noted.
2.REPORT FROM THE EXECUTIVE DIRECTOR OF STANDARDS
The Board received a report from Miss Mullen updating on a number of key matters affecting the Board's interests, including:
Information on ICAS' response to the Covid-19 pandemic, with the Board pleased to note that ICAS's regulatory functions were being discharged with minimal disruption.
An update on the 2020 budget of the Financial Reporting Council (FRC).
An update on the activities of the Regulatory Committees (including KPIs).
3.FRC REPORT
The Board reviewed the final report of the FRC's 2019 ICAS monitoring visit, with two representatives of the FRC joining the meeting for this item only. The Board noted the report's recommendations, and the steps that ICAS will be taking in response.
The purpose of the FRC's monitoring process is to assess ICAS' compliance with the requirements of the Delegation Agreement (in respect of statutory audit).
4.REGULATORY LANDSCAPE
The Board considered a paper providing an update on the regulatory landscape as at May 2020, with information provided under four headings (audit, insolvency, AML and others).
5.REGULATORY PLAN FOR 2020
The Board approved a minor addition to the version of ICAS' Regulatory Plan for 2020 which had been previously been approved at its meeting on 28 February 2020.
6.CPD SAMPLE CRITERIA
The Board reviewed and approved the criteria which will be applied to the delayed sampling exercise which ICAS will shortly undertake in respect of its Members' CPD records for 2019.
7.PROFESSIONAL CONDUCT IN RELATION TO TAXATION
The Board received a presentation from Charlotte Barbour, ICAS' Director of Taxation, in respect of the call for evidence recently published by the Government in relation to raising standards in the tax advice market. Mrs Barbour confirmed that the Board would have an opportunity to review ICAS' response in advance of the closing date of 28 August 2020.
8.BOARD EVALUATION ACTION PLAN
The Board reviewed an action plan for the six points which had been identified through its 2019 self-evaluation survey.
The Board reviewed and discussed the up-to-date version of ICAS' Risk Register, noting that comments could be submitted separately by email.
10.CONVENER REPORTS
Regulation Board - 28 February 2020
Published Note of the meeting of the ICAS Regulation Board on 28 February 2020
(held at 10:00 at CA House, Edinburgh)
Present: Lord Wallace of Tankerness QC (Chair), Brian Davidson CA, Colin McClatchie (Public Interest Member), Michelle Mullen (Executive Director of Standards), Ian Robertson CA, Karen Scholes CA, Matt Smith (Lay Member).
This was the Regulation Board's first meeting of 2020. It was attended in part by a representative of the Financial Reporting Council (FRC) as part of ICAS' annual monitoring process.
An apology was noted from Kevin Weston CA. No declarations of interest were noted.
Confirmation of Mrs Scholes' appointment as Convener of ICAS' Authorisation Committee.
An update on recent discussions with the FRC regarding ICAS' governance arrangements.
An update on changes to several of ICAS' Regulations.
The Board approved ICAS' Regulatory Plan for 2020, which had been updated following recent comments received from Board members. The plan will now be shared with ICAS' oversight regulators.
4. PROFESSIONAL INDEMNITY INSURANCE REGULATIONS
Having been updated on a number of proposed changes, the Board agreed to propose amended Public Indemnity Insurance Regulations to ICAS' Constitutional Panel and Council, with an anticipated implementation date of 29 March 2020.
5. AUDIT REGISTRATION IN THE REPUBLIC OF IRELAND
In November 2019, the Board agreed that ICAS firms would be required to opt-in to be registered to undertake audit work in the Republic of Ireland from 1 January 2020 onwards. The Board received an update on the number of firms which had submitted applications, and discussed implementation steps.
6. DEEP DIVE REPORTS FOR REGULATORY FUNCTIONS
The Board received and discussed reports setting out statistical information and trends in respect of ICAS' audit monitoring and complaints functions. With regard to audit monitoring, there was particular focus on visit gradings, follow-up action, and what ICAS might be able to do to improve audit quality.
7. BOARD EVALUATION FOR 2019
Noting the feedback recently provided by its members, the Board identified actions points, and agreed how these would be monitored over the course of the coming year.
The Board reviewed and discussed ICAS' Risk Register, focusing on the items relating to its remit.


Twins General Manager Bill Smith says the star catcher's recovery from surgery will come eventually, but finding another arm may be a challenge.
Twins General Manager Bill Smith isn't concerned about having catcher Joe Mauer for the start of the season even though Mauer, following a kidney operation, has yet to do anything to get in shape with spring training less than two weeks away.
"Until the doctor tells me different, I'm not going to be concerned," Smith said Thursday.
Meanwhile, Smith said he is concentrating on adding a relief pitcher, and he pointed to the board in his office that listed 43 righthanders and 16 lefties with major-league experience who still are available. This group includes Dennys Reyes, who was with the Twins last year.
Smith refused to confirm nor deny that the Twins have lost interest in free agent Eric Gagne, as has been reported.
He said Diamondbacks slugger Adam Dunn doesn't interest the Twins because "we have five outfielders."
Nomar Garciaparra, who hit .268 in 55 games for the Dodgers last year, is one of the better third basemen available, but the Twins think they have better athletes on the roster.
And Smith made it clear owner Jim Pohlad is not holding up any additions, and that he OK'd the big contracts for Justin Morneau, Michael Cuddyer, Joe Nathan and Mauer, and hasn't yet turned down any requests for the right to sign a player.
"Jim was in Mexico last year when we completed the signing of Nathan," Smith said. "We had done a little talking about the Nathan contract before he left for the trip, but not much. Then I wired him a number we had agreed on with Nathan and the e-mail came right back OK."
Rashad McCants, a first-round draft choice of the Timberwolves in 2005, seems to be patient even though he has seen very little action recently until Wednesday. He played more than 15 minutes against Atlanta and scored 10 points. It was his first action since playing seven minutes against Oklahoma City on Jan. 7. He had played less than 14 minutes since the New Year.
"It's not about me, it's about the team," he said.
Naturally, he isn't happy about his lack of playing time.
"But that's not the way things are going right now," he said. "So, I've just got to wait my turn. They told me that I had to wait my turn, pretty much. There's not really anything I did, but my time is coming and be patient.
"I doubt that, but it's just right now the team has a rotation that fits, and I'm not in it. So, that's pretty much how it goes."
McCants had played in 31 games and is averaging 9.7 points, 1.9 rebounds and 1.0 assist. Last year, McCants averaged 14.9 points, 2.8 rebounds, and 2.2 assists per game.
Wild owner Craig Leipold, must be concerned about the economy hurting the ticket sales for next year. This week, he announced no increase in playoff ticket prices over last year and a freeze of ticket prices for the 2009-2010 season in a conference call to some 1,000 season ticketholders. According to one season ticketholder, there were a lot of questions about the future of Marian Gaborik and Niklas Backstrom, and whether they would be back.
Royce White, the Hopkins basketball star who is headed for the Gophers, will play in the Jordan All-American Classic on April 18 in Madison Square Garden. That was quite a display the Royals put on Tuesday night in beating Cooper. Hopkins has four future Division I players in the starting lineup, something that never has happened in state basketball history. In addition to White, Mike Broghammer is going to Notre Dame, Trent Lockett to Arizona State and Raymond Cowels to UC- Santa Clara. And on the other side in a Cooper uniform was Rodney Williams Jr., another future Gophers great. Former Gopher Trent Tucker watched the game and couldn't recall as many talented players on one high school floor. Tucker, who works with Rick Rickert in the offseason, reported the ex-Gopher was having a great year playing for the New Zealand Breakers in the Australian Basketball League.
Minnesota native Tom Lehman participated in his first event of the 2009 season, shooting 74-70 and missing the cut at the FBR Open in Arizona last week. ... Wayzata native Tim Herron has participated in three events in 2009 and finished 19th at the Sony Open in Hawaii, the only event where he has made the cut; Herron has earned $87,970 this year.
Former Gopher Bobby Jackson is in his 11th NBA season and is back with the Sacramento Kings after spending last season with the New Orleans Hornets and the Houston Rockets. Jackson is averaging 6.2 points and 1.6 assists in 18.1 minutes per game.
Former Gophers running back Marion Barber III was limited to only 13 carries in his last four games of the season because of a nagging toe injury, but the Fort Worth Star-Telegram reports that Barber will be ready for offseason workouts with the Cowboys. In 15 games last season, Barber rushed for 885 yards on 238 carries and had seven touchdowns.
Former Gopher Ben Gordon has 10 goals and 12 assists in 37 games for Cincinnati of ECHL. Also playing for the Cyclones are Jimmy Kilpatrick, a former Holy Angels standout, and Mark Van Guilder of Roseville, who are the team's second- and third-leading scorers. Kilpatrick has 22 goals and 23 assists in 45 games and Van Guilder has 13 goals and 29 assists in 44 games. ... Former Gophers P.J. Atherton and Mike Howe are playing for Ontario Reign of ECHL. Atherton has five goals and nine assists in 25 games and Howe has two goals and five assists in 30 games.
Former Gophers basketball coach Jim Molinari is 7-15 overall and 4-7 in conference play with Western Illinois this season. ... His predecessor, Dan Monson, continues to have a good season for Long Beach State. The 49ers are in first place in the Big West with a conference record of 6-2 and are 11-9 overall this season.
Tommy Finks, son of former Vikings, Bears and Saints General Manager Jim Finks, was inducted in the Illinois Hockey Hall of Fame last weekend. ... Former Gopher Michael Bauer recently finished his season with Base Oostende of Belgium. Bauer averaged 11.2 points and 3.2 rebounds in six games in the EuroChallenge, and 8.3 points and 2.8 rebounds in the EuroCup. ... Ex-Gopher Adam Boone is averaging 11 points, 3.9 rebounds, and 5.3 assists through 15 games for BSC Raiffeisen Furstendelf. ... Dan Coleman is leading AD Vagos in scoring (20.1 points per game) and rebounding (8.2). ... Vincent Grier is averaging 9.8 points, 4.9 rebounds and 2.5 assists in 28.9 minutes per game for Cholet Basket in France. ... Through 19 games, Quincy Lewis is averaging 6.6 points and 2.6 rebounds in 19 minutes per game for Iurbentia Bilbao in Spain.


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Cause 481 of 2009
ANNE ATIENO SADIEDA v LAVAGE LAUNDRETTE &DRYCLEANERS; [2011] eKLR
ANNE ATIENO SADIEDA v LAVAGE LAUNDRETTE &DRYCLEANERS;
Employment and Labour Relations Court at Nairobi
James Rika
IN THE INDUSTRIAL COURT
AT NAIROBI
CAUSE NO.481 [N] OF 2009
ANNE ATIENO SADIEDA.......................................................................................CLAIMANT
LAVAGE LAUNDRETTE &DRYCLEANERS....................................................RESPONDENT
ISSUE IN DISPSUTE
"Wrongful and Unfair Dismissal from Employment"
Anne Atieno Sadieda filed a statement of claim on 28th August 2010, through the firm of Gitonga, Kinyanjui and Company Advocates. She stated she was employed by the respondent Drycleaner as a shop attendant and Manager on or about 25th March 2005. She alleged she was unlawfully and unfairly dismissed from employment by the respondent on 21st March 2009. The claimant gave evidence and closed her case on 21st March 2011. She was led by Mr. Kinyanjui.
The claim was opposed. The respondent filed a statement of reply on 1st October 2009 through the firm of Taibjee and Bhalla Advocates. Pamela Atieno Owiny, a supervisor employed by the respondent, gave evidence on behalf of the respondent. The response to the claim was led by Mr. Adera.
The claimant's position was that she was employed by the respondent as a shop attendant cum-manager on or about 25th March 2005. She served diligently, and without any warning letters from the respondent. Around 10th March 2009, the respondent summarily dismissed her. There was no notice or reasons given. The dismissal letter dated 15th March 2009, alleged the claimant was negligent in her work. The decision by the respondent was malicious and made in order to deny the claimant her terminal benefits. The claimant stated the dismissal was in violation of rules of Natural Justice and the Employment Act 2007. At the date of dismissal, she earned a monthly salary of Ksh.9,565 [nine thousand, five hundred and sixty five only].
The claimant asked the Court to find her dismissal to have been unprocedural, unfair and unlawful and Award her:-
1. 1 monthly salary in lieu of notice at Ksh.9,565 [nine thousand, five hundred and sixty five only].
2 Service pay at 20 days salary for each of the 4 years in service at Ksh.25,506 [twenty five thousand, five hundred and six only].
3. Accrued leave pay for 2005-2008 at Ksh16,765 [sixteen thousand, seven hundred and sixty five only].
4. 16 hours overtime pay, for March 2009 at Ksh.1,275 [one thousand, two hundred and seventy five only].
5. Salary Arrears 1st March to 10th March 2009 at Kshs.3,678 [three thousand, six hundred and seventy eight only].
The claimant asked the Court to Award her 5 months' salary in compensation and to order the respondent to issue her a certificate of service.
The respondent submitted and testified that Anne Atieno Sadieda was its employee. She however served as a shop attendant, not a manager. Her employment was legally terminated. She was paid all terminal dues. The decision taken by the respondent was not malicious. Sadieda had received previous verbal and written warnings.
The claimant was paid 1 month salary in lieu of notice. She conceded she received this from the Labour Office. Service pay was not claimable, as the claimant was a member of the N.S.S.F. The claimant took her leave, except for the year 2008-2009 for which she was compensated. Overtime pay had not been supported by evidence. 9 days salary for March was paid to her by the respondent. She was not entitled to the prayer for terminal benefits.
Mr. Adera submitted evidence given by Pamela Atieno Owiny showed the claimant was dismissed for valid reasons. As per receipt Number 37058, a customer Wanjiku Kimani brought in a duvet and paid Ksh.1,400 [one thousand, four hundred only] for laundry. The claimant gave this item to a different customer, which led to the respondent paying compensation in the sum of Ksh.14,000 [fourteen thousand only] to Wanjiku Kimani. The claimant issued receipts to customers, undercharging for laundry services rendered. She failed to inform customers when to collect their items. She lost a customers suit, having mistaken the Navy Blue Suit for a Grey one. Sadieda claimed to be colour blind. The respondent asked the Court to dismiss the claim, and allow its counter claim for the sum of Ksh.22,400 [twenty two thousand, four hundred only] sustained in losses on account of the claimant's negligent performance of duty.
We have considered the evidence and submissions on record and have reached the following conclusions:-
1. Anne Atieno Sadieda served the respondent as a shop attendant from 28th March 2005 to 15th March 2009. Her last salary was Ksh.9,565 [nine thousand, five hundred and sixty five only]. Her letter of termination issued on 15th March 2009. Her last working day however, was on 9th March 2009. Upon termination, the respondent paid to the claimant:-
· 9 days' salary for work done in March 2009 at Ksh.2,870 [two thousand, eight hundred and seventy only].
· 16 hours overtime for work done March 2009 at Ksh.1,275 [one thousand, two hundred and seventy five only].
· One month leave pay for 2008 – 2009 at Ksh.9,565 [nine thousand, five hundred and sixty five only].
· Notice pay of 1 month at Ksh.9,565 [nine thousand, five hundred and sixty five only]
Total paid Ksh.23,275 [twenty three thousand, two hundred and seventy five only].
Payment of this amount was acknowledged by the claimant on 4th May 2009, and by her Advocates in their demand letter dated 18th May 2009.
2. It was improper in view of this, for the claimant to seek 1 month notice pay, overtime pay and salary for days' worked in March 2009. These claims are not payable a second time. There is sufficient evidence on record to show the claimant worked for 9 days in March, not 10, for which she was compensated. Service pay was not merited under Section 35 of the Employment Act 2007. The claimant was a contributor to the N.S.S.F, and therefore not covered under the service pay obligation created under Section 35 above. We were persuaded by the evidence of the respondent that the claimant went on paid leave except for the year 2008-2009. She was compensated for unutilized annual leave. The claim stretching back unpaid annual leave to 2005 was not established by evidence. In total, we find the claimant was paid the correct terminal benefits. Her claim for another round of payment was groundless.
3. There were valid reasons under section 43 and 45 of the Employment Act., for the Employer to terminate the claimant's contract of service. She performed her duties carelessly and improperly, an employment offence under Section 44 of the Employment Act 2007. She was an attendant at the respondent's business. She gave customers' Laundry items to other customers; gave wrong pricing for dry-cleaning and washing; and, lost customers' clothings. The particular incidents were not denied, or satisfactorily explained away by the claimant. The bottom-line is that she performed her duties carelessly and improperly and this was a valid ground in dismissing her. This consequently leads to the conclusion that we find for the respondent in terms of its counter-claim for the sum of Kshs.22,400 [twenty two thousand, four hundred only].
4. Procedural justice lacked from the dismissal process. The respondent had issued the claimant warning letters in 2005. These two letters had no validity at the date of dismissal, and ought to have been removed from the claimant's employment record way back in 2006. Warning letters, even where validly issued, do not take away the employer's duty to give the employee a hearing under Section 41 of the Employment Act 2007, before decision to terminate employment is reached. Substantive justification does not take away the duty by employers to avail procedural fairness to affected employees. There is no evidence on record to show that the respondent gave the claimant a chance to be heard under Section 41. Section 41 and 45 of this Act called upon the respondent to adopt a fair procedure in ending the claimant's contract of employment. There was a procedural lapse. The dismissal procedure was unfair. We Award the claimant 4 months' salary in compensation under Section 49 of the Employment Act 2007, as read with Section 15 of the Labour Institutions Act 2007.
5. In the end, we Award as follows:-
a. The claimant's dismissal from employment by the respondent was procedurally unfair.
b. The claimant be paid 4 months' salary in compensation by the respondent, adding-up to Ksh.38,260 [thirty eight thousand, two hundred and sixty only].
c. The counter-claim for Ksh.22,400 [twenty two thousand, four hundred only] is allowed, and be deducted from the sum in [b].
d. The total Award of Ksh.15,860 [fifteen thousand, eight hundred and sixty only] be paid by the respondent to the claimant in full and final settlement of the claim, within 30 days of the reading of this award.
e. Parties to bear their own costs of the claim.
The members agree, it is so ordered.
Dated and delivered at Nairobi this 5th day of May 2011.
J.Lokwee D.K. Siele
MEMBER MEMBER
Hon. Justice James Rika


text:
Q: Overriding Persist() in Custom BLC I've found information on how to override the Persist() function for a customization extension for an out-of-the-box BLC, but I cannot find anything regarding a custom built BLC. I need to insert an item into the cache right before RowPersisting() begins, but using public void Persist(PersistDelegate baseMethod) is not working since I do not have a PersistDelegate object defined. The error I receive is:

PX.Data.PXException: An invalid type has been specified for the data source.

Is there a way to override Persist() in a custom BLC? If so, how do I do it?

A: Overriding the Persist method in a custom BLC is not different then overriding any virtual method in C#:
public class ARSalesPriceMaint : PXGraph<ARSalesPriceMaint>
{
    ...
    public override void Persist()
    {
        foreach (ARSalesPrice price in Records.Cache.Inserted)
        {
            ARSalesPrice lastPrice = FindLastPrice(this, price);
            if (lastPrice?.EffectiveDate > price.EffectiveDate && price.ExpirationDate == null)
            {
                Records.Cache.RaiseExceptionHandling<ARSalesPrice.expirationDate>(price, price.ExpirationDate, new PXSetPropertyException(ErrorMessages.FieldIsEmpty, PXUIFieldAttribute.GetDisplayName<ARSalesPrice.expirationDate>(Records.Cache)));
                throw new PXSetPropertyException(ErrorMessages.FieldIsEmpty, PXUIFieldAttribute.GetDisplayName<ARSalesPrice.expirationDate>(Records.Cache));
            }
            ValidateDuplicate(this, Records.Cache, price);
        }
        foreach (ARSalesPrice price in Records.Cache.Updated)
        {
            ARSalesPrice lastPrice = FindLastPrice(this, price);
            if (lastPrice?.EffectiveDate > price.EffectiveDate && price.ExpirationDate == null)
            {
                Records.Cache.RaiseExceptionHandling<ARSalesPrice.expirationDate>(price, price.ExpirationDate, new PXSetPropertyException(ErrorMessages.FieldIsEmpty, PXUIFieldAttribute.GetDisplayName<ARSalesPrice.expirationDate>(Records.Cache)));
                throw new PXSetPropertyException(ErrorMessages.FieldIsEmpty, PXUIFieldAttribute.GetDisplayName<ARSalesPrice.expirationDate>(Records.Cache));
            }
            ValidateDuplicate(this, Records.Cache, price);
        }
        base.Persist();
    }
    ...
}

redpajama_set_name: RedPajamaStackExchange


text:
New York Governor David Paterson meets with lawmakers over future
By Associated Press Feb 8, 2010, 8:55am MST
Share All sharing options for: New York Governor David Paterson meets with lawmakers over future
Gov. David A. Paterson
David Duprey, Associated Press
ALBANY, N.Y. — Gov. David Paterson met privately with key Democratic leaders about his re-election plans as questions swirl around the state capitol about a variety of unproven accusations involving the Democratic governor's personal conduct.
Paterson campaign spokesman Richard Fife said the weekend calls had nothing to do with the accusations but were "routine re-election campaign calls."
"The governor started making calls two weeks ago to step up his campaign effort and get ready to officially announce his re-election campaign," Fife said. "The calls were — and are — going well ... And then look what happens — a coordinated effort to stop him and spread rumors."
A Democrat close to the situation, though, said the meetings included discussions about whether Paterson would resign or announce he will not run. The Democrat spoke on condition of anonymity because of the sensitivity of the issue.
One recent New York Post article about the accusations drew a denial by Paterson's spokeswoman and a strong rebuke by the superintendent of state police.
"Perpetrating lies about the governor, his family and troopers who diligently perform their duties is a disservice to the citizens of New York," said state police Superintendent Harry J. Corbitt, a career trooper appointed to the top post by Paterson.
A spokesman for the governor sharply criticized the crescendo of questions, rumors and accusations.
"This is a new low even by the standards of Planet Albany," said Paterson spokesman Peter Kauffmann late Sunday. "The circus of the past week entirely fabricated out of thin air and innuendo is an embarrassment for all who have played a role in fueling it."
"I've never seen the rumor of a story becoming the story as this one has," said Doug Muzzio, politics professor at New York City's Baruch College.
Paterson became governor 23 months ago when Eliot Spitzer resigned amid a prostitution scandal. Paterson had been forced to confront allegations of sexual affairs and drug use since the day he rose to office on March 17, 2008. He held an extraordinary news conference detailing past affairs that he and his wife were involved in during an 18-month period when it appeared their marriage would end. He also recounted drug use from his youth.
He said he made the admissions so he couldn't be compromised as governor and to avoid further fracturing a government rocked by Spitzer's resignation.
Paterson already had plenty of conflict among his fellow Democrats. A week ago he vetoed an ethics bill adopted by the Democrat-controlled Legislature that was widely seen as essential this election year. Paterson says he wants a tougher bill.
He also has refused to abandon his campaign for a full term, even as the far more popular and better-funded Andrew Cuomo, the attorney general, waits in the wings.


text:
Q: Folland's Real Analysis, Q2.13 I have been working through this proof and came across this link. The original problem can be found in that link as well as Exercise 2. My question is in the middle of the second page they claim the following:
$\lim \int_X f_n - \liminf \int_{E^c} f_n = \limsup (\int_X f_n - \int_{E^c} f_n)$
I am unsure how this equality holds. Would anyone be able to explain?
Thanks

A: $-lim$ $inf\int_{E^C} f_n = lim$ $sup\int_{E^C}(-f_n)$. The equality then follows. Just check geometric intuition if unsure why this is true.
EDIT: If it makes it any easier to see it, think about making a symmetry of the sequence around the x axis. The low points become the high points and the other way around. So, the subsequence that converges to lim sup now converges to the lim inf of the inverted sequence, as it "goes down" as the original went up. As the sequence for the total integral converges, lim sup and lim inf both converge to the limit, so the "big" integral is unaffected with the change. The important thing is pulling in the minus sign


Sunscreen or Sunblock, that is the question?
As the temperatures soar and classes end for the season, the thoughts of kids and adults alike naturally turn to the great outdoors. From time spent by the pool to trips to the beach or a day at the park, there's just something exciting about spending time in the summer sun. That same life-giving force, however, can cause very real skin damage and even increase the likelihood of skin cancer if it's not properly mitigated.
There are scads of products on the market that claim to block the sun's harmful rays, but the labels and claims can be misleading.
One source of confusion is the interchangeable use of the terms "sunscreen" and "sunblock." In all actuality, these two products are quite different from one another.
If the product you're using comes in a bottle with an SPF rating and is similar to a lotion in consistency, it's a sunscreen product. That means that the product is designed to filter ultraviolet rays from the sun, keeping most of them away from your child's skin but allowing some to penetrate. They typically contain chemical ingredients like PABA, which is a known allergen and can be irritating to the sensitive skin of some kids and adults. The American Academy of Dermatologists suggests that everyone use a sunscreen with an SPF level of at least 30 as an everyday precaution against skin damage, with higher levels recommended for fair skinned individuals that are more prone to sunburns. Scientifically speaking, sunscreens are referred to as "chemical barriers," as they contain ingredients that filter rays, but don't block them from reaching the skin.
If you've ever seen someone at the beach with a smear of thick, opaque cream across their nose, you've seen sunblock. These products are typically comprised of titanium oxide or zinc oxide, and are designed to physically block the sun from contacting the covered area of skin at all. The thick consistency makes the coverage more durable and the opaque color makes it easy to spot areas that have worn thin.
Sunblock offers broad-spectrum protection against both UVA and UVB rays, and is highly recommended for those that have an unusually high sensitivity to ultraviolet rays. Also called "physical barriers," sunblock products actively obstruct the sun and prevent it from reaching the skin to cause damage.
As long as the product that you're using provides adequate protection against the sun and offers, at a minimum, an SPF level of 30, the choice is ultimately a matter of preference. Sunblock provides greater protection, but its thick consistency can make it difficult to spread evenly and it is quite visible. Sunscreen, on the other hand, is typically invisible and does provide adequate protection when the correct SPF level is used, but its invisibility can make the need for reapplication less than obvious until a burn is already causing discomfort.
Sunscreen also does not offer the broad-spectrum protection that physical sunblock products do, but is easier to apply and is readily available in water resistant formulas. Even sunscreen products that are marketed as "waterproof" should be reapplied after swimming or sweating heavily, though. Keep in mind that sunblock products don't have an SPF level printed on the label because they're not measured with SPF units, but that doesn't mean that they're ineffective. They are actually considered to be more effective when properly used, which can make them an ideal choice for those that burn easily and are fair skinned.