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The examination is a test of competence in insolvency, and CPI is widely recognised by employers as an established mark of achievement. It covers both personal and corporate insolvency.
Success in the CPI exam can lead to membership of the IPA and to entitlement to use its designatory letters ‘MIPA’ (Member of the Insolvency Practitioners Association’). A separate Certificate of Proficiency in Personal Insolvency (CPPI) covers personal insolvency issues. It is primarily for those specialising in the personal insolvency sector.
NTI provide comprehensive and award-winning course for the IPA’s CPI qualification.
[See ‘Insolvency Practitioners Association’, ‘IPA’, ‘Certificate of Proficiency in Personal Insolvency’ and ‘CPPI’.]
The chargeable accounting period is usually the period for which a company makes up a set of accounts. For example, a company prepares a set of accounts for the year ended 31 August 2023. This is known as the company’s ‘period of account’ or POA. The accounting period in this instance runs from 1 September to 31 August.
An ‘accounting period’ for Corporation Tax is the time covered by a company’s Company Tax return.
It cannot be longer than 12 months and is normally the same as the financial year covered by a company or association’s annual accounts.
[See ‘Corporation Tax’ and ‘Period of Account.]
The charges register is part of the certificate which is evidence of someone’s land property title .
The register shows details of any mortgages or restrictions on the use of the land or rights someone else may have over the land such as a right of way. It
