Finance Overview

[Finance]

“There are very specific requirements in terms of putting that system in place, putting accountability at the leadership and governance of the firm,” said Seidenstein. “One of the things that we've done — this is not only at the firm level, but at the engagement level too — is we've placed clear requirements on accountability for the engagement partner in terms of managing the quality of the engagement. And secondly, we've enhanced the requirements as it relates to engagement quality reviews when they're required and the objectivity of those reviewers. For example, this may not be an issue in the United States, but to make sure that there's a her latest blog cooling off period so the engagement partner of the audit doesn't go on to be the engagement quality reviewer right away. There’s a two-year cooling off period to reinforce objectivity of those reviewers.” Bradley said he is already making changes to improve audit quality and accountability at KPMG. “ISQM 1 is built on fundamentally driving accountability at the leadership level,” he said. “I've been in my job here for about six months now, but I've been a lifelong audit engagement partner at KPMG for about 40 years and signed opinions for the last 25 years. I am a fundamental believer in driving accountability. In fact, the message that we're sending on accountability is that it starts at the leadership level. The fact of the matter is that when it comes to accountability and quality and integrity at KPMG, it starts with me, and it's my job. We have more than 80,000 auditors in 150 countries globally. But what I tell people is the accountability starts with me. But having said that, we have a concept that we are driving called ‘I own it.’ And ‘I own it’ is just fundamentally about accountability, where that concept of responsibility for integrity, responsibility for quality, I drill down into each of the heads of audit in every country we operate in. It gets drilled down to the audit partners, the engagement team, all the way down through the brand-new associate that's just started with KPMG. Our global chairman, Bill Thomas, is incredibly passionate about this. Bill, for several years, has been driving our global strategy and ambition of being the most trusted and trustworthy professional services organization, because we know that's at the heart of what we do.” KPMG has been applying some elements of the new standard to improve its audit quality. “ISQM 1 is built on eight fundamental building blocks or concepts,” said Bradley. “I would almost hesitate to call it change, but I would call it an absolute almost maniacal focus on ensuring that we are true to form with respect to applying those eight building blocks. You address your quality objective, you determine what the risks are, and then you make sure that you have procedures in place to do that. I would say the most significant thing we are doing is we're ensuring that it's driven from the center and that our adoption of ISQM 1 is done on a globally consistent basis. It's probably the most important concept that we're driving.” He believes it’s particularly important that during click for info the COVID-19 pandemic, firms like KPMG have the appropriate quality management systems in place, and the ISQM 1 standard could help once it’s approved by the IAASB’s oversight board.

https://www.accountingtoday.com/news/iaasb-releases-quality-management-standards-for-auditors

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The four Kimpton hotels in Britain that closed because of the pandemic are currently scheduled to reopen by the end of May. Above, the Kimpton Fitzroy London. Recently the company announced a pilot program introducing self-serve check-in kiosks that create room keys and allow guests to bypass the front desk. It is also adding more “grab and go” food options. Hyatt, another major international brand, is also continuing to focus on cleanliness. Currently, it is working with the Global Biorisk Advisory Council and Cleveland Clinic to create its Global Care and Cleanliness Commitment . Those practices will “remain in place during the pandemic and beyond,” Amy Weinberg, Hyatt’s senior vice president of loyalty, brand marketing and consumer insights, wrote in an email. “With pent-up demand for travel and increased distribution of vaccines, we expect leisure travel to continue to lead the recovery, followed by increasing demand from group business and business travelers,” Ms. Weinberg wrote. The company announced at the end of March that it was reopening its Hôtel du Palais in Biarritz, France, one of its last remaining closed properties. Almost all Hyatt properties have been open since last December, and in February the company began arranging for guests staying at Hyatt resorts in Latin America who planned to travel back to the United States to get free on-site coronavirus testing. IHG’s Kimpton brand with 73 hotels in 11 countries plans on modifying its protocols this summer where it feels they are safe and local ordinances allow — for example, bringing back the manager-hosted social hour, a guest favorite. The four Kimpton hotels in Britain that closed because of the pandemic are currently scheduled to reopen by the end of May. A new Kimpton property in Bangkok that opened in October of 2020 to local guests will welcome international travelers this fall. The company also plans to open a new hotel in Bali and one in Paris later this year. “Hoteliers are chafing at the bit” to reopen and are able to do so quickly, said Robin Rossman, the managing director of the hospitality analytics company STR. The global hotel sector, though, will likely take up to two years to make a full return, he said. A scene from a recent Abercrombie & Kent Africa trip that focused on Mount Kilimanjaro. The company restarted some of its small-group and private trips last fall and winter.Credit...Abercrombie & Kent Despite the uncertainties, demand for international tours is building and like the airlines, tour companies are ramping up.

https://www.nytimes.com/2021/04/16/travel/international-summer-travel-coronavirus.html