Helen Brand, the chief executive of ACCA, which commits its members to a strict code of accounting ethics. Delores Johnson / The National
Helen Brand, the chief executive of ACCA, which commits its members to a strict code of accounting ethics. Delores Johnson / The National

Women warming up to number crunching



There are more than 800 accountants in the Emirates, and 3,000 students, overseen by the Association of Chartered Certified Accountants (ACCA). During a trip to Abu Dhabi this month, Helen Brand, the group's chief executive, discussed why this profession increasingly appeals to women and what a business should consider when hiring an accountant.

What does it take to become ACCA-certified?

It's not simply a question of passing technical exams. As important as they are, we have exams, ethics and experience to have the letters ACCA after your name. It's not a one-off qualification that you then live off for life. Every year you have to learn more, develop yourself more and commit yourself to that code of ethics. Then, ultimately, we discipline members. We have an independent regulatory function [where] we'll take your membership away if you don't abide by [the] code of ethics.

How attractive is this profession to women?

We were hearing stories from women about the flexibility that it's allowed in their lives to still be valuable but on a part-time basis - and then they're actually brought back into the workforce because they hold up a professional qualification that allows them to do that. Globally, 44 per cent of our members - and 49 per cent of our students - are female. Here in the UAE, it's about 21 per cent [of members] who are [female], and a larger percentage of the students are female.

Is there something small businesses should keep in mind when hiring an accountant and trying to implement transparency measures such as a code of ethics?

We've surveyed this globally many times: the most trusted adviser of small businesses is their accountant, and they'll be looking at business strategy and governance as it's required within that smaller environment. We very much believe in "think small first", so ACCA will say "let's build frameworks that suit a small entity, then build them up for larger [businesses]". When you try to have the big business framework and apply it to small [firms], it doesn't work. It's burdensome, it's too bureaucratic. It actually deadens entrepreneurial spirit.

There have been financial scandals in recent years. What are some weak spots you see in the UAE in the accounting profession?

There have been scandals and financial crises everywhere in the world, so I wouldn't want to single out UAE. But I think what's different here are the frameworks and regulations applied, partially, whether in a particular [free] zone, private entity or public entity. I know there's a new companies act coming through. That will help in terms of codifying. Many organisations are pursuing best practice because it gives them access to finance, establishes trust in the marketplace, which is so important to attract investment - but it's not being driven by any kind of regulation.

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In numbers: PKK’s money network in Europe

Germany: PKK collectors typically bring in $18 million in cash a year – amount has trebled since 2010

Revolutionary tax: Investigators say about $2 million a year raised from ‘tax collection’ around Marseille

Extortion: Gunman convicted in 2023 of demanding $10,000 from Kurdish businessman in Stockholm

Drug trade: PKK income claimed by Turkish anti-drugs force in 2024 to be as high as $500 million a year

Denmark: PKK one of two terrorist groups along with Iranian separatists ASMLA to raise “two-digit million amounts”

Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners

TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013 

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Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

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In the village of Mevagissey in southwest England the housing stock has doubled in the last century while the number of residents is half the historic high. The village's Neighbourhood Development Plan states that 26% of homes are holiday retreats. Prices are high, averaging around £300,000, £50,000 more than the Cornish average of £250,000. The local average wage is £15,458.