Flanagan v. Scearce Ms. Flanagan used scare tactics to intimidate people. She would take pleasure in terminating people. Some clients were getting preferential treatment.” Scearce expressed that Flanagan needed to be terminated after the Richmond speech on Aug. 15, and not before, Ingram testified. This testimony would become the focal point of Strelka’s closing argument on Thursday.  Scearce did not indicate, however, that the speech affected his decision to vote to terminate.  During cross examination, it came to light that neither the board of supervisors nor DSS directed Ingram to draft the report. It was 100 percent shouldered by Ingram and Hurt.


Audit Firms Win More Customers Among Midsize Public Companies Big Four firms continue to dominate audits of large companies, according to the country’s accounting regulator Accounting firms outside the Big Four are gaining a foothold in audits of midsize publicly traded companies in the U.K. Smaller audit firms are winning more customers among midsize U.K. companies listed on the London Stock Exchange, a trend that comes as regulators are working to make the country’s audit sector more competitive. The Big Four accounting firms—Deloitte, Ernst & Young, PricewaterhouseCoopers and KPMG—continue to dominate the market for audits of financial statements of large companies. The firms last year audited the books of all companies in the FTSE 100, which is made up of the 100 biggest U.K. companies by market capitalization, according to the Financial Reporting Council, the country’s accounting regulator. That is unchanged from 2019. But smaller auditing firms are gaining a foothold among medium-size companies. Last year, the five largest U.K. accounting firms outside of the Big Four conducted about 8% of audits in the FTSE 250, which includes the next largest 250 public companies by market cap after those included in the FTSE 100, the FRC said. That is up from about 5% in 2019. The Morning Ledger provides daily news and insights on corporate finance from the CFO Journal team. The five audit firms are BDO LLP, Grant Thornton UK LLP, PKF Littlejohn LLP, RSM UK Group LLP and Crowe U.K. LLP, a spokesman for the FRC said. Most of the FTSE 250 audits in question were conducted by BDO, according to the regulator. Grant Thornton and RSM also did at least one audit, according to the FRC. “Improving competition across the audit market and ensuring audit firms focus, above all else, on delivering high-quality audit is essential to improving trust in audit and corporate governance,” Jon Thompson, the FRC’s chief executive, said in a press release. Deloitte, EY and Grant Thornton declined to comment, while KPMG, BDO, PwC, Crowe and RSM didn’t immediately comment. “It has been encouraging to see more opportunities for challenger firms in the listed audit market—something that chimes with our own experiences over the past couple of years,” said Mark Ling, head of Capital Markets at PKF Littlejohn. The firm didn’t audit a company in the FTSE 250 last year, according to the FRC. The U.K.


Airport fashion: Kangana Ranaut to Sidharth Malhotra, celebs sport stylish looks Airport fashion: Kangana Ranaut to Sidharth Malhotra, celebs sport stylish looks Take a look at some of the best airport fashion moments from this week Celebrities made a fashionable appearance at the airport this week. (Source: Varinder Chawla; designed by Abhishek Mitra) B-Town celebrities always keep up their fashion game. From red carpet events to airports, they never fail to make a statement with their style. Their airport looks always manage to grab the attention of fans. This week, too, a host of celebrities were spotted at the airport, making a stylish appearance. Take a look at some of the best airport fashion moments from this week. Sidharth Malhotra kept it dapper at the airport. (Source: Varinder Chawla) Sidharth Malhotra looked absolutely dapper as he donned an all-black ensemble for his airport appearance.


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Police officers with an Insulate Britain activist at a motorway junction near Heathrow airport in London 39 Insulate Britain activists arrested after halting traffic on M1 and M4 Climate activists stage 10th day of protests as they call on PM to ‘get on with job’ of insulating homes Police officers with an Insulate Britain activist at a motorway junction near Heathrow airport in London on Friday. Photograph: Peter Cziborra/Reuters Police officers with an Insulate Britain activist at a motorway junction near Heathrow airport in London on Friday. Photograph: Peter Cziborra/Reuters First published on Fri 1 Oct 2021 04.50 EDT Thirty nine activists from Insulate Britain have been arrested after the climate campaign group staged its 10th day of protest in three weeks, as it called on the prime minister to “get on with the job” of insulating homes. Shortly after 8am on Friday, activists glued themselves to the ground and to each other at junction 3 of the M4 near Heathrow airport, west London , and at junction 1 of the M1, near Brent Cross in north London. At about 11am, a third group blocked junction 25 of the M25, near Enfield. Long queues of traffic formed at blockades, with drivers sounding their horns in frustration, according to PA Media. The Metropolitan police said the M4 blockade was cleared by 9am, with 13 arrests, and the M1 blockade by 10am, with 17 arrests. The M25 blockade was cleared by midday, with nine further arrests. Insulate Britain has said its activists will keep returning to block motorways around London until the government “makes a meaningful statement indicating that they will insulate all of Britain’s 29m leaky homes by 2030, which are among the oldest and most energy inefficient in Europe”. Among the activists taking part in actions on Friday were eight who were released from police custody on Thursday, after blocking the M25 at junction 30 in Essex, and others who were arrested earlier this week, the group said. It admitted activists’ actions were in breach of an injunction, obtained last week by the government, which means anyone blocking the M25 could be found in contempt of court. If prosecuted, they could each face up to two years in prison or an unlimited fine. Organisers had expected some activists taking part in the protests would have been jailed already. A spokesperson for the group said: “The government could end this tomorrow one way or another either by making a meaningful statement we can trust … or by sending our members to prison.” Insulate Britain says 115 people have taken part in protests resulting in nearly 450 arrests, with some activists arrested six or seven times. So far, two have been held on remand and, after routine challenges by lawyers, both were released after about a week, the group’s spokesperson said. Earlier this week, Lisa Townsend, Surrey’s police and crime website link commissioner, said it was difficult to bring charges against the group, with minor charges likely to be discontinued and more serious charges having too high a threshold to meet.


Road safety survey identifies improvements for A96 between Elgin and Lhanbryde Traffic Scotland has recommended a controlled crossing near the Reiket Lane roundabout A pedestrian crossing could be installed on a busy stretch of road in Elgin. Transport Scotland has recommended the move following a study of the road between Reiket Lane roundabout and Moycroft Road. The stretch, which is part of A96 Aberdeen to Inverness road, is popular with both walkers and cyclists. But concerns have previously been raised about how dangerous the road is to cross, and Moray MSP Richard Lochhead took the matter up with Transport Scotland. Now, following a road safety survey carried out in June, the agency has recommended installing a controlled crossing for pedestrians and cyclists. In an e-mail to Mr Lochhead,  Transport Scotland wrote: “The traffic flows recorded on the A96 at Reiket Lane roundabout are high and when looking at options for crossings at the roundabout a check is required on any proposed alterations to entry and exits to the roundabout and on how this could affect traffic queuing and delays at the roundabout. “Modelling of the roundabout is therefore required to ensure no significant impact on traffic movements.” The survey also identified improvements to crossings between Reiket Lane and Moycroft Road roundabouts along with options for wider active travel improvements in the area. Mr Lochhead said: “I’m sure that those who travel on foot or by bike will welcome the recommendation to install a controlled crossing in the area and to carry out safety improvements more widely on this stretch of the A96. “There’s more work to be done around traffic modelling and looking at the impact on traffic flow before work can progress, however, I hope that those with concerns will be reassured that Transport Scotland is taking the safety of pedestrians and cyclists on the A96 seriously.”


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