Having attended the odd ICAEW council meeting or two, TS knows that sometimes proceedings can be a little dull. On occasion we’ve found ourselves staring off into the distance and before we knew it, waking up in an empty hall.

We would expect some of the more senior members of the profession to be a little more enthused by the goings-on at the council, however.

TS observed one attendee, who shall remain nameless, concentrating furiously on something in front of them. On closer inspection it was not the council notes but a Sudoku puzzle in a daily national paper.

TS only hopes they had no difficulty in completing the numbers game otherwise questions over their competency might rustle their way through the corridors of the institute.