As I said previously, 2012 was a year of highs and lows from across the accountancy and financial sector and so naturally with the dawning of a New Year, my mind has turned to what 2013 has in store. I have completed the January issue of International Accountant and you should receive it shortly. The issue looks at the changes that are taking place across the globe in the accountancy profession, looking at both regulatory changes the economic impact. AIA Chief Executive, Philip Turnbull, also gives us an insight in to his own resolutions.

Elsewhere we look at charity accounting and reporting, specifically at how changes in UK-Irish GAAP will affect charity accounting from 2015 and the scope for an international not-for-profits standard; examine the common issues of sales, mergers and acquisitions in the SME market and across borders; and look at the effect of the global economy on CFOs and the impact it has had risk and expansion.

As ever, I hope you enjoy this issue.