With merger fever about to reach its climax, it’s fair to say that both the ICAEW and CIPFA are doing their utmost to ensure that it comes off. Every vote is being fought for, but TS was very surprised at the lengths to which the institutes are going to bring in those vital votes. The ICAEW now appears to be canvassing outside its membership to get the yes vote up.

TS has heard from one non-member, who received a letter from institute chief executive Eric Anstee urging for his support and vote for the merger. Bad enough you may think ­ but when that non-member turns out to be Ian Robertson, former president of ICAS, the ploy smacks of desperation. Robertson, chief executive of Wilson Bowden, spent a good deal of his term in battle with the ICAEW over the merged institute’s name. Ian told TS he didn’t need to spend long pondering which way to use this ‘unexpected opportunity’.