Newly Qualified Attention To Detail Partner

WORKING INTERNATIONALLY

INTRODUCTION

put yourself in the picture

The ICAEW is a global organisation serving a truly global profession, with members around the world who create value in every field of business and practice. The Institute’s 2008 Career Benchmarking Study, conducted in collaboration with recruitment company Robert Half, revealed that nearly two-thirds of members questioned have international experience either from working in another country, travelling as part of their job, or by regularly collaborating across other countries and time zones. It is with this in mind that we have launched this guide to working internationally. Here, you can find out about the resources we have put at your fingertips to inform and guide you on the professional and business environments in different countries. You can learn more about the transportability of your qualification, find out how we support you with networking and support opportunities around the world, and hear directly from some members on how international experience has helped their career progression. It is our role to help you identify and seize international opportunities, and support you as you move through your career in a truly global profession. If that involves looking beyond your current location, I hope this handbook goes some way to assisting you on that journey.

Sharron Gunn Director, Member Services

For international career opportunities www.tonicir.com

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USING YOUR QUALIFICATION INTERNATIONALLY The ICAEW has membership recognition agreements with accountancy bodies around the world. So if you’re planning to live and work in another country, you may be able to join the local institute – provided you maintain your ICAEW membership. Practising and auditing rights are not automatically included in membership. You may need to undergo further assessment, and in some cases, they may not be available. The ACA designation can be used anywhere within the EU, in accordance with the usual guidelines. Outside the EU, you are advised to use ACA (ICAEW) in order to clarify your qualification. More information is available on the ICAEW website.

ICAA IN AUSTRALIA No further assessment required, except to gain audit rights. SAICA IN SOUTH AFRICA No further assessment required. NZICA IN NEW ZEALAND No further assessment required. CANADA You should apply to the local provincial institute. You will need to fulfil local law and practice requirements, but it is possible to gain audit rights. HKICPA IN HONG KONG No further assessment required. ACA RECOGNITION IN EU STATES Your ACA qualification should be recognised by EU member states under either the EU Directive on the Recognition of Professional Qualifications or the EU Directive on Statutory Audit. You should therefore be able to obtain accountancy or audit recognition in another member state by passing a qualifying aptitude test.

You’ll benefit from all sorts of viewpoints. Assurance, Tax and Advisory Consultants

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Global opportunities

It’s a big world. But it’s totally connected. As our global network of firms proves. What’s more, with over 150,000 people active in 153 countries, we can not only apply a huge array of perspectives to client issues, we can also offer unrivalled opportunities to visit different countries, experience different cultures and benefit from exposure

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All levels

to different ways of working. The result? We get more rounded business advisors. And you get the chance to do something enormously positive for your career. After all, it’s no coincidence that 64% of our Partners have completed an overseas secondment. See how far you could go at www.pwc.com/globalcareers

We value diversity in our people.

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© 2008 PricewaterhouseCoopers. All rights reserved. “PricewaterhouseCoopers” refers to the network of member firms of PricewaterhouseCoopers International Limited, each of which is a separate and independent legal entity.

ICAEW WORLDWIDE

In today's challenging global marketplace, companies require internationally committed and technically outstanding professionals who truly understand their business needs. That’s why they choose to work with McCann & Braham, the international search specialists.

Seniors, Managers, Directors - IFRS / US GAAP Advisory – USA Keep up to date with ICAEW events and activities around the world. You’ll find a wealth of member-only resources on our website, providing research, analysis, statistics, and business and accountancy information for over 70 countries. Click on a region to visit ICAEW worldwide.

Working for the world’s premier accounting firm, your role will be to provide strategic, technical and project management assistance to companies seeking expertise in US GAAP / IFRS conversion.

Seniors / Managers – Caribbean Our client has made their Caribbean firm the “Go to” provider of all accounting services in the region. They have one of best client portfolios and are able to offer unrivalled experience to a small number of UK trained ACAs each year.

Assistant Manager / Manager – Transaction Services – Western Europe As Western Europe’s largest firm our client is looking to strengthen its pan European offering to its multinational client base. They currently need UK Qualified ACAs who have worked within TS / M&A and speak a 2nd European language.

Managers / Senior Managers- Internal Audit Services - China An excellent opportunity has arisen to join a rapidly expanding advisory service line within this Big 4 firm based in China. With the main focus on risk, control and assurance, you will be at the cutting edge of all corporate governance related matters within the region.

• Belgium

The ACA is a qualification relevant to your business wherever you are in the world. We offer programmes leading to the ACA qualification in:

• China

• China

• The Gulf

• Romania

• Hong Kong

• Cyprus

• Malaysia

• Russia

• Malaysia

• Greece

• Pakistan

• Singapore

• Russia

See page 11 for a more detailed look at the institute’s online international resources for members.

In addition to the UK headquarters and regional offices we have offices or representatives in:

Contact details for all ICAEW offices 6

Managers / Senior Managers – Australia Our client is a member of the Big 4 and Australia’s leading practice firm. To support their client’s growing needs they are looking to appoint a number of UK trained ACA’s who are keen to develop their careers across the assurance and advisory service lines.

“One’s destination is never a place, but a new way of seeing things.” –Henry Miller For a confidential informal briefing on the international market place please contact Paul McCann [email protected] or Angus Braham [email protected]

www.mccannbraham.com 020 8704 1221

RESPONDING TO THE CHALLENGES OF GLOBALISATION In a bid to ensure that the profession as a whole is better able to respond to the challenges of globalisation, an alliance of leading professional accountancy bodies in significant capital markets was formed in November 2005. The ICAEW is one of the nine founding members of the Global Accounting Alliance (GAA), which represents over 750,000 professional accountants in over 140 countries. The GAA provides a structure in which these bodies can work more closely on issues that have implications for multiple jurisdictions. The Alliance works with national regulators, governments and stakeholders, and with other international bodies, especially IFAC. In this way we are able to provide real leadership on key issues that are important to our members. The GAA also supports members with the daily challenges they face combining global and local knowledge. GAA Passport for Member Services provides access to local support and services to members working in a country covered by a GAA Institute. Services on offer vary across locations but include CPD and networking events, membership of technical groups, library services, and local meeting facilities. 8

GAA MEMBERS Institute of Chartered Accountants in England and Wales (ICAEW) The American Institute of Certified Public Accountants (AICPA) Canadian Institute of Chartered Accountants (CICA) Hong Kong Institute of Certified Public Accountants (HKICPA) Institute of Chartered Accountants in Australia (ICAA) Institute of Chartered Accountants in Ireland (ICAI) Institute of Chartered Accountants of Scotland (ICAS) New Zealand Institute of Chartered Accountants (NZICA) South African Institute of Chartered Accountants (SAICA)

WORLDWIDE OPPORTUNITIES BERMUDA CARIBBEAN AUSTRALIA NEW ZEALAND ASIA MIDDLE EAST

Where will you be in 2009? Think Global Recruitment is a leading international recruitment consultancy that specialises in finding jobs for accountancy and finance professionals, moving them to some of the most sought after destinations around the world. If you are a qualified accountant, or about to qualify, don’t hesitate to contact us to discuss the fantastic roles we recruit for across the globe! “It’s a wonderful experience that will make your professional life better and personal life fuller.” Gerard, Russia “Think Global Recruitment lined up two interviews within a short time. Both companies offered positions.” Ann, Luxembourg “I wanted to improve my quality of life and progress my career. I feel I have definitely achieved both of these goals.” Gina, New Zealand For more information visit:

www.thinkgr.com or contact us at: T: +44 (0) 131 240 1291 E: [email protected]

AFRICA USA CANADA UNITED KINGDOM CHANNEL ISLANDS EUROPE

MEMBER NETWORKING AND SUPPORT There are almost 20,000 ICAEW members who live outside the UK, and many more who travel to other countries in the course of their work. The ICAEW’s member support network, and our relationships with other accountancy bodies, provide local support and networking opportunities in many different locations around the world. GLOBAL ACCOUNTING ALLIANCE (GAA) The GAA Passport for Member Services Programme provides members with access to events and local services in Australia, Canada, Hong Kong, New Zealand, South Africa and USA. CCAB GROUPS IN EUROPE The Consultative Committee of Accountancy Bodies has groups throughout Europe that provide members of ICAEW, and the other CCAB bodies, with in-country technical and social networking opportunities. CITY GROUPS Institute City Groups in Sydney, Melbourne, Kuala Lumpur and Singapore facilitate events and social get-togethers.

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LIBRARY AND INFORMATION SERVICE

CONTACT MEMBERS Our network of 56 contact members in 50 countries provides a local friendly point of contact, particularly helpful for when you first arrive in a new country.

Tap into the world’s leading accountancy resource online and you’ll find thousands of books, journals and reports to support you in every aspect of your work – wherever in the world you are.

ASSOCIATION OF CHARTERED ACCOUNTANTS IN THE USA (ACAUS) ICAEW members in the USA get complimentary membership of ACAUS and access to its support services and events.

Whether you need the tax rates in Poland or a profile of Chinese gas utilities, make the eLibrary your first port of call. Popular resources include: COUNTRY RESOURCES Economic forecasts, industry and labour market reports, country guides and tax information for over 70 countries. Explore our country resources. BUSINESS JOURNALS Articles from international business journals and trade magazines. EBOOKS A series of Doing business with… eBooks, including ‘Bridging the Culture Gap: A Practical Guide to International Business Communication’ LINKS Over 10,000 links to useful sources of information, including IAS/IFRS and GAAP comparisons links pages containing articles, online guides and reading lists.

COST OF LIVING REPORTS Providing up to date comparisons on the cost of living in 140 countries. COMPANY INFORMATION Free company reports on the top 10,000 companies and international company reports. INDUSTRY INFORMATION Free UK and international market research reports Can’t find what you need? Drop us an email and we will respond within 24 hours or call +44 (0)20 7920 8620. 11

AUSTRALIA

With breathtaking landscapes, beautiful beaches, cosmopolitan cities and an agreeable climate, it’s easy to see why Australia is nicknamed the ‘lucky country’ and why it’s a popular destination for skilled accountants looking to make a career move.

AUSTRALIA The Australian Institute of Chartered Accountants recognises the ACA qualification, which means that getting a job and a visa to work in Australia is easier. Many ACAs have made the move to Australia and work in a range of roles including tax, audit, mergers and acquisitions, and finance. They have found its cities offer a fantastic lifestyle with a cost of living comparable to the UK. Abigail Stevens, Managing Director of Think Global Recruitment, spends a lot of time in the country and meets many British chartered accountants. She says, ‘Although many expats gravitate towards Sydney and Melbourne, each city has its own unique style and many desirable reasons to live there. It is advisable to keep your mind open and consider what the other cities have to offer and take the one with the best combination of career and lifestyle for your individual needs.’ Those looking for roles in Australia should be ready to provide strong references to prospective employers. Referencing is a very important part of the recruitment process in Australia and is often done before an offer is made. 14

There are very small cultural differences between the ‘Brits’ and the ‘Aussies’, which makes it easy to settle in. In fact the two nations share a common sense of humour, which helps when building rapport in the work place. Abigail adds, ‘You can’t really go wrong by moving to any city in this wonderful country’. Member support and resources in Australia and the Oceania region

FAST FACTS Average salary of ICAEW members: £78,000 basic plus £15,000 bonus* GMT: + 8–10 hours Currency: Australian Dollars (AUD) Average daily temperatures: Canberra: Jan 28˚C Jul 11˚C * Source: Career Benchmarking Survey 2008

CITY FOCUS Perth has a strong economy based around its natural resources and is close to the Margaret River which is one of the best wine regions in the world. Brisbane quotes itself as Australia’s fastest growing city, with an excellent climate, modern architecture and the ability to get around the city by boat. For scenery, diving and a tropical feel, you may choose Cairns. Darwin offers great access to Asia and Kakadoo National Park.

Planning a move overseas? Land on your feet with a Lloyds TSB International Account. Wouldn’t it be nice to know that a new bank account could be open and ready for you before you set foot in your new home abroad? For more details and some down-to-earth advice on living and working abroad, why not get in touch today?

Russia – The place to succeed If you’re an Audit professional and want to make a quantum leap in your career, set your sights on Russia. Here’s why: • One of the strongest firms in the PwC Global Network; • Accelerated career path; • Exposure to greater responsibility; • Strong and robust client base; • Income tax rate of 13% (you do the math); • English-speaking office; • Full relocation support (It’ll still be an adventure, but a pleasant one!); • Moscow, a multi-national city with the cultural and social life you’d expect, and nightlife that’s unparalleled even by London or NYC.

If you are seeking an opportunity to challenge yourself professionally in an environment where you can truly make an impact, then Russia might be right for you. To learn more, contact Elena Grigoryan at [email protected] or check our career website for current openings: www.pwc.ru/career.

  © 2008 ZAO PricewaterhouseCoopers Audit and PricewaterhouseCoopers Russia B.V. All rights reserved. “PricewaterhouseCoopers” refers jointly to ZAO PricewaterhouseCoopers Audit and PricewaterhouseCoopers Russia B.V. or, as the context requires, other member firms of PricewaterhouseCoopers International Limited, each of which is a separate and independent legal entity.

call 020 7389 5308 email [email protected] www.lloydstsb-offshore.com/icaew

Lloyds TSB Bank plc Registered office: 25 Gresham Street, London EC2V 7HN. Registered in England and Wales no. 2065. Authorised and regulated by the Financial Services Authority and signatories to the Banking Codes. We are members of the Financial Services Compensation Scheme and the Financial Ombudsman Service. International Accounts will be opened by Lloyds TSB Offshore Limited or Lloyds TSB Bank (Gibraltar) Limited. Lloyds TSB Offshore Limited and Lloyds TSB Bank (Gibraltar) Limited are not, and are not required to be, authorised under the Financial Services and Markets Act 20000 of the United Kingdom and therefore are not subject to the rules and regulations of the Financial Services Compensation Scheme made under that Act for the protection of depositors. Other protection for depositors may be available, please check the relevant terms and conditions for international accounts. Legislation in your home jurisdiction may prohibit you from entering into transactions with us. We reserve the right to make final determination on whether you are eligible for any products or services.

UNITED ARAB EMIRATES

The United Arab Emirates (UAE) is a young, prosperous country with one of the fastest growing GDPs in the world. And, as the region’s financial and services sector has boomed, there is a high demand from businesses for highly skilled accountancy professionals who are fully conversant with international practices.

UNITED ARAB EMIRATES Many ACAs are attracted to the UAE by the prospect of not paying personal taxes, but often it’s the lifestyle that keeps them there. The local currency is linked to the US dollar offering some protection against inflation, especially when many other currencies are weakening. Anthony O’Sullivan, a partner at Ernst & Young in Dubai, moved to the Middle East soon after qualifying, 11 years ago. He cites career progression as a good reason to work in the UAE, ‘The region is expanding so fast, driven by oil and gas revenues. Dubai companies are now using their spending power to buy international businesses and expand overseas; our mergers and acquisitions work is extremely busy so we are expanding. That means accountants can move up the career ladder very quickly.’ As with all international placements, it can take time to acclimatise to local practices. Accountants planning to move to the UAE will have to complete documentation and organise accommodation before arrival. While cultural diversity is one of the region’s strong points, new arrivals need to be mindful of cultural misunderstandings and different ways of working.

To meet the need for highly skilled accountants, the institute launched an ACA training programme in Dubai in 2007. Nauman Asif, who works for PwC in Dubai, has noticed that the influx of young accountants and rise of numbers of domestic accountancy students is creating a strong professional community. ‘There is a surge in the number of ICAEW registered students in the region’ he says. So what does the future for accountants look like in the UAE? Despite the recent economic downturn, oil and gas will continue to generate cash for investment. City infrastructures are developing fast, and as the region

FAST FACTS Average salary of ICAEW members: £98,000 basic plus £42,000 bonus* GMT: +4 hours Currency: Emirati Dirhams (AED) Average daily temperatures: Sharjah: Jan 23˚C Jul 38˚C

develops financially and culturally, job opportunities for ACAs are set to grow.

a three-year contract but have never moved.’

‘I knew that I wanted to get out of London and was told that the Middle East was a good place to go. I had offers of jobs in Saudi Arabia, Abu Dhabi and Dubai, but thought Dubai would be the best route into the region. Like many people, I signed

Anthony O’Sullivan Ernst & Young, Dubai Member support and resources in UAE and the Middle East region

THE EMIRATES Of the seven Emirates, Dubai is the largest, with around a third of the population. It is also the leading industrial, commercial and trading centre. The capital, Abu Dhabi, is slightly smaller than Dubai but is growing at a tremendous pace. Sharjah is the third largest, and the region’s cultural capital. The other Emirates, Ras al-Khaimah, Ajman, Fujairah and Umm al-Qaiwain, are collectively home to around 14% of the population*.

* Source: Career Benchmarking Survey 2008

* source: Economist Intelligence Unit, 2007 estimates

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Better banking is as easy as AIB Private clients contact

Intermediaries contact

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AIB Isle of Man and Allied Irish Offshore are registered business names of AIB Bank (CI) Limited which is incorporated in Jersey, with registered number 22189. Its registered office and principal place of business is at AIB House, 25 Esplanade, St Helier, Jersey, JE1 2AB. AIB Bank (CI) Limited operates a branch in the Isle of Man at 10 Finch Road, Douglas, Isle of Man, IM1 2PT. Its audited, consolidated paid up capital and reserves exceeded £130.8 million as at 31 December 2007. AIB Bank (CI) Limited is a wholly owned subsidiary of Allied Irish Banks, p.l.c., which is incorporated in Ireland. AIB Bank (CI) Limited is not authorised by the UK Financial Services Authority. Deposits held with AIB Bank (CI) Limited are not protected by the UK Financial Services Compensation Scheme under the UK Financial Services and Markets Act 2000. AIB Bank (CI) Limited is a covered institution under the Irish Credit Institutions (Financial Support) Scheme 2008 ("the Scheme"). Under the Scheme all retail and corporate deposits held with AIB Bank (CI) Limited in Jersey and its branch in the Isle of Man (to the extent not covered by existing deposit protection schemes in Ireland or any other jurisdiction) for the period 30 September 2008 to 29 September 2010 inclusive are guaranteed under the laws of Ireland by the Minister for Finance. The Isle of Man branch of AIB Bank (CI) Limited is a member of the Isle of Man Depositors' Compensation Scheme as set out in the Compensation of Depositors Regulations 2008. There is no additional deposit compensation scheme in Jersey. Complaints made by private individuals that cannot be settled by the Isle of Man branch of AIB Bank (CI) Limited can be referred to the Financial Services Ombudsman Scheme for the Isle of Man. There is no equivalent dispute resolution scheme in Jersey. AIB Bank (CI) Limited is regulated by the Jersey Financial Services Commission for deposit-taking and investment business. The Isle of Man branch of AIB Bank (CI) Limited is regulated and licensed by the Isle of Man Financial Supervision Commission to take deposits and carry on investment business.

no capital gains tax and low personal tax rates, the Isle of Man offers one of the most attractive tax packages available to business. Click below for more information or email [email protected].

ISLE OF MAN The Isle of Man is a self-governing British Crown Dependency in the Irish Sea, with a population of just over 80,000. It is a ‘low tax economy’, with no capital gains tax, capped personal income tax, no stamp duty or inheritance tax, and in most cases a zero rate corporation tax. The excellent financial and taxation benefits, effective collaboration and partnership between public and private sectors, and world class telecoms fibre connectivity, means the Isle of Man is an outstanding location in which to do business.

ISLE OF MAN A leading international finance and business centre, the Isle of Man’s economy is built on offshore banking, insurance, fund management, precision manufacturing, shipping and aircraft registration and tourism. However, the emergence of eBusiness, space commerce and eGaming has created rapid expansion on the island, producing new opportunities for ACAs.

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For many companies the Isle of Man is seen as a springboard to the AIM market, and the island has more non-UK companies listed on AIM than any other jurisdiction (Hemscott). The island has a thriving accountancy sector, meeting its diverse economy’s needs and complimentary to those found in any major city. Leading accountancy firms on the island include KPMG, Ernst & Young and PricewaterhouseCoopers. Firms offer a broad range of services, consistent with the island’s diverse economy. The ability to expand and make the most of opportunities is the result of an agile and supportive government. In addition to the competitive and easy to understand tax system, businesses benefit from financial and professional support, including: 26

A small business start-up scheme

ISLAND LIFE

A business support scheme which offers 50% towards the cost of projects in a wide range of business disciplines up to maximum level of £4,500 per project. Trade associations share a productive relationship with a Government that is vigorous at promoting island sectors overseas

According to a recent MORI poll, 93% of residents are either happy or very happy with life on the Isle of Man. The island’s forward thinking approach has enabled business to grow and prosper, creating diverse career opportunities that allow people to have ambitions and fulfill them.

A Financial Assistance Scheme offering grants for equipment, training and building of up to 40%

Member Support and Networking on the Isle of Man For more information see the Isle of Man Society of Chartered Accountants

FAST FACTS Average salary of ICAEW members: £63,000 basic plus £13,000 bonus* GMT: +0 hours Currency: Manx pounds (equivalent to Sterling) Average daily temperatures: Jan 7˚C Jul 18˚C * Source: Career Benchmarking Survey 2008

TOP TIPS FOR A SUCCESSFUL MOVE PAPERWORK

UK INCOME

Organise your passport, visa and work permits well in advance.

If you will be paying tax locally, but receiving interest income from savings or rental earnings in another country, you may need to declare it. If you moving out of the UK but still earning interest there, you will need to complete form R105 from Revenue and Customs*.

BANKING Set up your new bank account before you leave. Ask your bank to advise you about this.

BILLS AND DIRECT DEBITS Notify your bank, mortgage provider or landlord, utilities suppliers and insurers of your move.

TAXATION Ensure you notify the authorities you are leaving the country, and ensure you are taxed appropriately. If you’re leaving the UK, you should complete form P85 from Revenue and Customs*.

DRIVING LICENCE Check whether your driving licence will be valid, and apply for an international driving permit if necessary.

VOTING You keep the right to vote when moving overseas, so remember to complete an overseas registration form.

Source: Chris Casdagli at Tonic Recruitment *Please ensure you take advice from your local tax office

Success on a truly global scale Reckitt Benckiser is a hugely successful global FMCG company with operations in 60 countries and annual revenues exceeding £5 billion. We hold a strong position in the FTSE 30 and are the name behind many marketleading household, health and personal care products. Ours is a dynamic multi-cultural working environment, we take pride in achievement and have a truly personal commitment to delivery.

Senior Internal Audit Manager West of London + 50% international travel – excellent package This exciting opportunity, based at our global head office, is a key role in our world-class team of senior auditors reporting to the VP Internal Audit. The position has global, regional and functional responsibilities, focusing on risk and opportunity. You will develop long term strategic audit plans, contribute to high profile projects including business risk management, financial process review/control/improvement and project evaluation. This high level exposure across the Group provides a platform for career progression – the role has a track record of developing future Finance Directors. Ambition and international mobility are essential. ACA/equivalent qualified, you will have significant senior audit experience in a major international company or accounting practice with a strong grasp of risk management and internal control. A highly motivated team player, you must combine a practical hands-on approach with a high degree of commercial awareness and confidence to present ideas to senior management. Applications with CV to our advising consultants McCann & Braham at: [email protected] or call +44 [0] 208 704 1221, all in strict confidence.

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www.reckittbenckiser.jobs

MEMBERS’ EXPERIENCES Rachel trained in the UK with a well respected mid-tier firm and qualified in 2000. After all the hard work to get her qualification Rachel decided that an international move would be a good next step in her career. Having discussed her options, Rachel decided Bermuda fitted what she was looking for: a focus on financial services, entry to the Big Four, and a lifestyle that was very different to living in London. At the end of her two year contract, Rachel had some choices to make. She was offered the chance to stay on with the firm as a manager and was also offered roles within Big Four firms in Canada, Hong Kong and Australia. As she was really enjoying her work and her location Rachel decided to stay where she was. After only another two years she was promoted to senior manager within the financial services team – a promotion that came far faster than if she had stayed in London. In her fifth year on the island, a European fund management firm, one of her clients in Bermuda, offered her a position in Paris as an analyst. Her partners were very happy to support the move and she 30

left them on very good terms. Two years later, and based on the knowledge and experience gained in Bermuda, Rachel was offered the chance to be a fund manager within the insurance sector. Rachel decided to return to the UK in 2008 and now runs the sales and marketing team for a Canadian financial services company.

‘ Working in a new country is

a big step; however the rewards both professionally and personally are immense. Over the last 10 years we have worked with a large number of accountants from newly qualified up to partner level and, without a doubt, the overall feedback about working internationally has been overwhelmingly positive.

’

Angus Braham of McCann & Braham International Search and Selection.

PricewaterhouseCoopers believes mobility benefits everyone. Employees get a richer career experience. The firm gets more rounded business consultants. And clients get people who are better equipped to offer sound, well-informed advice. It’s a win-win situation. For that reason, the firm actively encourages movement across business areas and countries. In the first six months of 2008, 763 PwC people were seconded from roles overseas to the UK, and 462 UK staff moved to roles overseas. Colin Bates, one of PwC’s Partners, has certainly made mobility work for him. ‘ I’ve been at PwC for 11 years now and worked across many different clients, countries and business practices. I started out in Bristol and then, post qualification, moved to a different practice in London before relocating to Germany where I was involved in a significant acquisition. I firmly believe that a wide range of experience develops your skills and brings broader business knowledge – and that’s what clients are looking for. The more you move around, the further you extend your network, external and internal. My advice to others? Think flexibly.’

Accountant Tax Manager Business Analyst Compliance Manager Chief Financial Officer Internal Auditor Financial Controller Systems Analyst

WWW.ICAEWJOBS.COM JOBS FOR QUALIFIED ACCOUNTANTS Top Employers, UK and Worldwide Audit Senior Finance Manager Treasury Manager FSA Reporting Group Accountant Head of Finance Financial Analyst Investment Analyst Management Accountant Operational Analyst Financial Accountant Audit Manager Project Accountant Reporting Analyst Risk Manager Systems Accountant Tax Accountant Financial Director Treasury Accountant