‘Here we go again’, TS can hear you cry. Just when you thought all the talk of institutes merging with each other had died down, it returns with a vengeance, like an ex who won’t abide by the restraining order.

Even the most ardent dissenting voices over the ICAEW and CIPFA merger would have expected the topic to raise its head again at some point or other. After all, the English (and Welsh) institute seems to have one every decade or so. But ICAEW chief executive Eric Anstee may go for another vote on the merger as early as next year.

The message didn’t get across last time about the benefits of a merger, he claims. Whether Anstee will have better luck next time remains to be seen, but TS is sure going to enjoy the ride again.