The GAAPweb blog

A future in the Public Sector?

It is safe to say, without raising too many eyebrows, that 2009 was not the most prosperous of years in terms of recruitment. However, in spite of the recession, working in the Public Sector seems to have taken on a new lease of life – and the early indications are that 2010 will be a far better, if not a ‘bumper’, year.

The Office for National Statistics (ONS) claims that public sector workers earn 7% more than their peers working in the private sector. Maybe it’s reasonable to assume that there might be other significant benefits working in the public sector. Despite the economy in disarray with numbers of vacancies distinctly lower, the shrewd candidate can turn that to his or her advantage.

Increasingly, people with a commercial background are looking for a new direction and, similarly, public sector line managers are favouring candidates with extensive commercial experience. As recruitment consultants, we are certainly seeing more and more candidates who are looking to join an industry that is selfless, yet rewarding. Despite the worrying plight that we find the economy to be in, candidates who posses strong, ‘in demand’ skills are experiencing first-hand the benefits that the public sector has to offer.

The ONS expects average annual earnings within the public sector to have hit £22,405 in 2009, compared to the average commercial worker reaching £20,988 – although we should be aware that this statistic is not specific to the finance sector.

However, the public sector has long been seen to offer other benefits, such as improved working conditions – an average working week of 35 hours is not uncommon – and the ability to take up a pension at the tender age of 58. For those with an altruistic streak, the most significant factor when working in the public sector is the ability to ‘give something back’; doing good for both oneself and others.

So what of the future of the public sector?

The public sector is arguably 12-18 months behind the curve compared to organisations within the industry. It is widely accepted that 2010 will be a tough year, particularly with a general election looming and a change of government a distinct possibility. In fact, it is almost certain that public deficit will be reduced with the help from cuts in public sector services, and this will have an inevitable impact on jobs. However, to reiterate an earlier point, those with strong experience and marketable skills will still be of interest to the public sector – perhaps more so now than ever.

Regardless of the political hue of any new government, we will see significant changes in the public sector. My prediction is that the next five to ten years will be more rewarding than ever for finance professionals in the public sector – particularly those who will take change by the scruff of the neck.


Nick Ross currently recruits finance and accountancy professionals across the Public Sector at WH Marks Sattin. For more information about joining an industry that is ultimately selfless yet rewarding, then contact anyone on the Public Sector team at WH Marks Sattin.

So, you want to work for a ‘Superbrand’

Companies that carry the titles Big 4, blue chip, FTSE or more recently ‘Superbrand’; aren’t these just different words for the same thing?

And how are such labels acquired? Scale? Delivery? World domination? Or is it just simply a measurement of annual turnover and profit?

The exact criteria remain a bit of an enigma. The Business Superbrands survey defines a ‘Superbrand’ as follows:

“A Business Superbrand has established the finest reputation in its field. It offers customers significant emotional and/or tangible advantages over its competitors, which customers want and recognise.”

With the ranking of PricewaterhouseCoopers (PwC) as one of 2010’s top ten Business Superbrands last month (in addition to its Big 4 status), what does it actually mean to work for such a company?

The most obvious (but still valid) answer is the weight it adds to your CV. Prestigious companies attract fierce competition, so if you manage to get offered a job, you’re likely to be the top of the candidate pack.

However, don’t miss out on smaller businesses just because they don’t pack the same ‘celebrity’ punch. There are plenty of opportunities at smaller accountancy firms and SMEs. You’re likely to encounter a greater variety of work and the opportunity to get to know people rather than masses of faceless names and email addresses.

Equally, you can dip a toe into other facets of business by working as an accountant for a company rather than a practice. Read about more career options on the GAAPweb blog.

Whether or not you decide to actively pursue a career with a prestigious company, you should always keep your options open. After all, a ‘Superbrand’ organisation is only as good as its employees.

Not in control: The commercial world and the NIC increase

It’s official: Britain is now out of the recession. We’re all celebrating, right? Surely life can go back to how it was a couple of years ago. Jobs will be plentiful, businesses will suddenly turn from loss-making to profit-generating, and bankers can get their bonuses in peace without the rest of the country interfering.

You might have noticed that the above isn’t happening. Yes, the economy grew that vital 0.3%, but businesses are still suffering losses. There are far fewer jobs then there were three years ago, with more graduates searching and more qualified people with nowhere to go. And if the tabloids are anything to go by, we all still perturbed that bankers are getting their bonuses.

I could write a dissertation on the above with twenty pages of footnotes, but rather than covering old ground, I thought I’d take a look at an issue that has not got quite as much attention as it might have done if there hadn’t been quite so many changes to Income Tax: The National Insurance Contribution (NIC) increase from 2011.

In the Pre-Budget report it was announced that NIC contributions would increase by 0.5% from 2011. Since then, this has increased by a further 0.5%. The effects of this increase are that employees will now be paying 12% on main rates and employers will now be paying 13.8%.

This means that employees will be taking home a lower net pay, and employers will have a larger monthly payroll expense. According to the Treasury, this will raise an extra £5.1 billion to go towards deflating national debt.

The Chancellor has indicated certain concessions to counteract the negative impact that the increase will have. It has been suggested that no one earning less then £20,000 per annum will be worse off from NIC in 2011/12. This means increasing the rates bands and the primary threshold (currently at £844 per week) by £570 per week. Whether this will head off early complaints that once again lower income earners will take the fall that greeted the abolition of the 10% Income Tax band is yet to be seen.

The questions that are raised by the increase are as follows:

1. Is there any way for employees to protect themselves against the NIC increase?
2. How has the increase been viewed in the commercial world?
3. What other options could have been adopted?

Anyone who in 2009/10 earned £95 per week, or £4,940 per annum will suffer NIC on their wage (i.e. you only paid NIC once you earned £95 in a week). The first item of significance here is that unlike income tax, NIC is calculated on weekly earnings and therefore even if you are under the annual threshold, you may end up paying NIC if in any one week you earn above £95 (£97 from April 2010 onwards). The second is that the NIC threshold is significantly lower then the Income Tax threshold. There have been plans to align NIC with Income Tax but these were disturbed with the abolition of the 10% starting Income Tax rate band.

As mentioned, the Chancellor has hinted at his intention to align the Upper Earnings Limit for NICs with the Higher Rate Threshold for Income Tax – we can but wait. So for those of you earning above £20,000 per annum there is a way to protect yourself. For any employee who receives a pension contribution it is possible for both the employee and employer to reduce their liability.

Whilst employee contributions to pensions are subject to both theirs and their employers’ NICs, employer’s pension contributions are not. One way to counteract the NIC rise is for the employee to forgo part of their salary and in return the employer increases their pension contribution by the amount of salary relinquished. This will save NIC for both employee and employer. The obvious downside is that a lower amount of actual cash will be taken home every month, which for many is a big issue. Of course, the other issue is that if your employer does not contribute towards a pension for you, you’re pretty stuffed. However, you may wish to take this opportunity of highlighting the advantages to your employer of them contributing to a pension.

So how has the NIC increase been viewed by the commercial world? Most commercial players have realised that in these times we need to curb public spending and at the same time reduce some of the country’s debt. This is by no means an easy feat, and most agree taxes will have to be raised. However, was raising NIC the best way to do this?

One of the biggest pressures for businesses currently is cash flow. Whether it is decreased sales, uncertainty of bank lending or harsher credit periods from suppliers, cash is in shorter supply then before. Increasing NIC means that their monthly cash expense increases, putting even more pressure cash flow. The effects are fewer staff being taken on, job cuts and the inability to pay debts. In my humble opinion this is not the best way to help the economy to recover! The British Chamber of Commerce (BCC) has also said as much.

The biggest issue for the economy is the effect it will have on job creation. Ashley Almanza, Finance Director of BG, suggested as much, adding, “…the cost competitiveness of the UK will suffer as a result of the rising total tax rate.” Equally, increasing NIC may scare away foreign business. If having a factory here means going along with Corporation Tax, VAT, and a business has a high payroll, companies could look to open up branches in other countries and this could have a very negative effect on the economy.

The question remains: are there any other options open to the Treasury? They have already increased Income Tax by more then they originally planned, and although it is still possible to raise more monies here, it is unlikely to occur with an election looming. Any significant increases on Corporation Tax would cause similar problems to those mentioned above. That leaves a VAT increase, which is what the BCC suggested. In fact, according to the BCC, just a 1% rise in VAT will raise £4.5 billion.

Arguments for raising VAT rather then NIC in my opinion are thus: Our VAT rate is currently much lower then most of Europe’s and therefore will not have such a negative effect from a national point of view. The other is perhaps a bit more controversial. NIC and VAT are two very different types of tax: one is on a purchase and the other is on earnings. I can understand that the government wants to ensure the economy continues to grow, but surely it’s about time that those of us earning were cut a bit of slack and given a chance to have a bit of money to play with – and dare I say it – even save some. It seems fairer that those who are willing to spend their money suffer the tax on it.

In my view there are no advantages to increasing NIC; it will slow job creation and growth. In the long run it is likely to have a negative effect on the nation’s current deficit. Businesses and middle income earners need a break and a chance to recover. If the Chancellor is brave, he will listen to the commercial world and back down. We can but hope.



Kim Grossman attended the University of Birmingham and graduated with a 2:1 LLB with Honours. She then completed the LPC at the College of Law, before working as a paralegal for nine months.

She currently works for Landau Morley LLP Chartered Accountants and Tax Advisers. She is part-qualified with the ICAEW and will take her three finals this summer.

The real value behind CPD (Continuing Professional Development)

Newly-qualified accountants are often eager to identify the quickest way to the top – whether they plan to work in public practice or for an accounting department within a large company. With no single clearly defined route, it can be a difficult path to identify. One thing is for sure: there are no shortcuts. You have to be prepared to work for it. However, there are ways to progress more quickly up the career ladder. 

As a starting point, draw up your CV the way you would like it to look in thirty years’ time. By analysing the skills, competencies and qualifications you will need to make these changes in levels of responsibility, you will be able to recognise the gaps to be filled along the way.

Career progression is not just about qualifications; it’s also about expanding your skill set and gaining experience. Many newly-qualified accountants choose to leave public practice firms (that specifically offer accounting services to other companies and individuals) much too early, instead opting to join a large industrial or commercial company with an accounting department. This is perhaps because they do not recognise that many of the skills acquired there during the first few post-qualifying years are valued just as equally in non-accounting businesses, such as manufacturing firms.

Whilst newly-qualified accountants obviously need the technical knowledge to do their job, they also need softer skills to help them integrate into each workplace and role. Professional bodies like the AAT have recognised the value of developing both technical and softer skills. For this reason, we place a strong emphasis on Continuing Professional Development (CPD), through which we encourage a combination of approaches, ideas and techniques to help our members manage their own learning and growth. Members are expected to keep themselves up-to-date with changes in regulations and reporting standards in their particular field, as well as reflecting on what other skills gaps they might need to fill. Without this combination of knowledge and skills, they would be less able to do their job efficiently, effectively and, most importantly, legally.

It is important to bear in mind that one member’s area of work will differ from another’s; that’s why we invite members to consider their own personal learning and development needs relevant to them, rather than advising members on what we think they ought to do. For instance, someone who works in a big government department will almost certainly have very different needs from someone who runs their own private accountancy practice.

For many accountants, the first real major shift in their career occurs the first time they move out of a pure finance function and into a multi-functional management team. An understanding of the techniques and objectives of the production, marketing and HR departments are all necessary to function at a senior manager level.

As one moves through the profession towards Finance Director types of roles, the focus is much more on looking at the bigger strategic picture and communicating that to others, rather than specific technical skills. For some, this transition will come naturally. For others, it is much more of a process of committed learning and development. One thing is apparent: developing skills and keeping yourself updated on changes within your sector will put you on the right path to professional success.   



Adam Harper has been Director of Professional Development at the AAT since February 2005. He oversees the development of services and support for members; maintains the quality and status of AAT membership; and represents views of the membership working in and on behalf of UK business.

Adam acts as one of the AAT's main contacts with Government and the profession's regulatory bodies, managing the AAT's engagement with HM Revenue & Customs, HM Treasury, Department for Business Innovation and Skills and the Financial Reporting Council.

The Return of the ACA

You may remember Debbie McGee being asked in that famous interview: “So, what first attracted you to millionaire Paul Daniels?” For many ACAs, corporate finance is the ‘Paul Daniels’ of the career ladder, often seen as the road to riches. But, in reality, just how easy is it to get on to that ladder? 

We’re no strangers to this market, having placed hundreds of ACA candidates with dozens of corporate finance clients – right up until 18 months ago when the requests for these candidates dried up.

However, late last summer, we saw a dramatic return of corporate finance roles for ACAs – and since then, there has been a consistent increase in activity in this sector. But the story isn’t that straightforward: the roles do require more than just an ACA as clients are able to take their pick of the better-qualified candidates. In reality, that means that top-notch academics combined with experience in corporate finance, transaction services or restructuring teams are needed to even get an interview.

That said, this is a great indicator of improving market conditions, and we’re now seeing a significant increase in both the volume and the variety of these roles.

So, what career options does a transaction services ACA-qualified Big 4 candidate have in today’s job market? Is a move to private equity/fund management a realistic aim?
 
In previous years, there were a number of possibilities for newly-qualified ACAs within corporate finance and private equity. In fact, many years ago our Front Office team here at WH Marks Sattin started to proactively move the best ACAs into M&A, equity research and private equity roles. Unfortunately, during the past 18 months, similar opportunities for ACAs almost ground to a halt due to there being fewer roles and more available candidates with experience in these areas of the market.
 
However, whilst we’re now seeing requests for ACA-qualified candidates from some of the corporate finance boutiques, only the very best ACAs tend to be in with a shot. Clients know it's still a buyer's market, so are only asking to see the strongest ACA candidates with the sort of credentials I alluded to earlier.
 
Having qualified in TS in the Big 4, you certainly stand a chance of securing interviews for these roles, but we would need to consider your full background – taking a holistic view of you as a candidate – before giving more detailed feedback as competition is extremely tough. We've found that roles in private equity or fund management are extremely difficult for newly-qualified ACAs to break into, but a move into a good corporate finance boutique or one of the banks would give you a better chance of moving to the buy side once hiring in these areas picks up.


Simon Norris currently heads the Corporate Finance and Private Equity team at WH Marks Sattin. The team's portfolio of clients is ever-expanding and covers the largest banks and PE houses through to the smallest niche boutiques in the city.

Leaping from law to accountancy

Picture the scene: at various points in your life you’re given the task of identifying the ultimate job you want and why you want it. Easy – ice cream tester, because no one can tell you off for eating ice cream when it’s your job. Unfortunately, you are no longer seven and this answer is no longer viable. Your choices you could have made when you were eighteen seem a lot more viable: a banker, an engineer, an advertiser, a lawyer. However, with the current market these once viable options are just, well, no longer viable.

Professions are swamped, and with more people graduating every year competition is fierce. The option to just give up and settle for anything less you’re your ‘dream job’ seems like a rather grim path to follow.

I wonder who, at seven, eighteen or even ever thought that their dream job was to become an accountant. But just because it’s not been a consideration in the past, don’t let that put you off now.

I’m going to tell you now that my dream job was never to be an accountant. In fact, if I’m honest, it’s still not my ‘dream’ job, but that doesn’t mean I don’t love going into work every day, whilst making a reasonable living.

When I was fourteen I decided more then anything I wanted to pursue a career in law and started following up all possible routes. I took GCSE A-Level Law, packed in different work experience and got an LLB. I then became exam-qualified to practise as a solicitor, throwing in more experience on top of that, with clerking and paralegal work. Still no training in the area I wanted.
 
I was offered some admin work in an accountant’s office. Why not? After a couple of weeks’ work, the accountants suggested that I take the ACA and offered me a training contract. Not only would this mean even more exams (and I’d already done enough of those), but I hadn’t done any maths since GCSE level, and perhaps worse, was giving up on something that I’d been working towards for over eight years.

It took me a month to decide what to do, but I took the leap. Yes, it took a while to adjust, and studying after work is not always what I wish to be doing; it can be difficult and no, it’s not my dream job. But there are many advantages to a career revamp, particularly when the switch is into accountancy.

A career in accountancy doesn’t mean sitting behind a desk all day every day adding up figures. There are a wide variety of different roles: auditing; accounting; taxation; bookkeeping; and budgeting to name a few.

Then there are the different places you can work. Do you choose a large, glossy firm where you will specialise in one area, working for well-known names travelling over the country? Do you choose a medium-sized firm, where you can move through departments with varying-sized clients on different jobs? Or do you choose a smaller firm, where the work is more varied and less specialised and you become more intimate with smaller clients? There is even the possibility of not working for an accountants’ or auditors’ firm at all; businesses need internal accountants and this opens up even more career options.

Then there are the different qualifications: for most auditing and accounting firms in England the chartered route is popular, either through ICAEW or ICAS. For international firms, particularly European ones, the certified route is often preferred, and in the industry CIMA is the most-followed path. For a career in tax, there is the ATT or – if you dare – the CTA, thought to be one of the more difficult sets of professional exams. If you have a degree, then these are the commonly-followed routes. However, if you don’t then there is the AAT, which trains you in the basics and also gives you exemptions from other accounting qualifications once you pass.

There are also options of how you sit exams. Some people prefer to find work first, and then their employer will tell them which qualification they’d like them to gain, when the exams will be sat, and in what order. They will also pay for the courses and exams, which can be pricey. However, many firms will stipulate in a contract that you must pass the exams to continue employment, putting pressure on first-time passes. Other people prefer to have more control over their qualifications and when and how they sit exams. In this case, they either temp at different accountancy practices when they wish to work, or sit all their exams and look for a training position once the exams are complete. This option is sometimes favoured, as it means you do not have to work leading up to exam periods, meaning less stress and more time to study.

There is no right or wrong path to take, and no one but you can decide which path is best for you. What I’m saying is, there’s more to a career in accounting then often appears on the face of the job title, and if you look in the right places, then there are plenty of accounting jobs around.



Kim Grossman attended the University of Birmingham and graduated with a 2:1 LLB with Honours. She then completed the LPC at the College of Law, before working as a paralegal for nine months.

She currently works for Landau Morley LLP Chartered Accountants and Tax Advisers. She is part-qualified with the ICAEW and will take her three finals this summer.

FREE online workshop - Mature jobseekers: how to use your experience to your advantage

Do you feel your years of experience are holding you back in your job search?

If so, don’t miss our next online career workshop where we’ll give practical advice on how to succeed in your job search including:

• Structuring your CV;
• The types of roles to consider;
• Keeping up-to-date with technology;
• Key interview tips.

We will also be welcoming Martin Lloyd-Penny from Mature Accountants to answer your questions throughout the workshop.

This is a FREE workshop available to members and non-members of Workthing+ and is taking place tomorrow (Thursday 28th January) at 1pm GMT.

Click here to register for tomorrow’s FREE online career workshop. Spaces are limited, so reserve your seat now.

See you there!

Charities: a rosier 2010?

As we come to the end of a difficult 2009, the question on most jobseekers’ minds is the impending state of the employment market next year. I think we’re all in agreement that at the moment it is very much an employer’s market – but is this trend set to continue? Well, there just could be a glimmer of hope.
 
In the highly competitive job market we’re experiencing at the moment, skills such as change and crisis management, and cost-saving implementation will be paramount in working towards a more stable 2010.

Currently, the focus on recruiting for charities is on those roles that rely on income generation – that is, those that have an income target attached to their role. These are primarily fundraising roles; relationship-building with major donors and community fundraising are currently prevailing. So, what about finance professionals? This would seem to leave little room for the recruitment need for core financial professionals – the demand for qualified accountants seems to have taken a hit. Looking forward, what are the best ways of securing the right role in the not-for-profit sector in such a seemingly bleak market?

Whilst finance-specialist roles might not be sitting at the top of recruitment priority lists, those candidates with some decent exposure to fundraising aspects of charity finance will be valued, particularly those who can demonstrate some interplay with major corporate givers (or, for that matter, individual philanthropists). Exposure to the links between core finance functions and their intricate collaboration with fundraising teams will be prized. And it’s probably worth bearing in mind that such exposure could come from the donor – as well as the charity – side of the equation.

Furthermore, whilst ‘downsizing’ and ‘redundancies’ are terms frequenting many recruitment scenarios, the streamlining of processes, procedures and organisational structures are still prevalent, which is where the need for cost-cutting and money-saving comes in. Larger, international charities will be hit hard in the coming months due to the substandard exchange rate; their finances are going only a fraction as far as they have done previously in a more buoyant market. Consequently, there will be a focus on crisis management within finance functions and the need for financial expertise in this area will be in paramount. This will then allow these larger charities to focus more on development and capital expenditure looking to the future.

So, what of the New Year? I do think that glimmer will start to get brighter, so now is the time to start working on your own ‘personal brand’ or ‘sales proposition’. Work out precisely what will make you attractive to an employer and use that to develop a credible and compelling ‘package’.


Becky Postlethwaite currently recruits finance and accountancy professionals across the Public Sector at WH Marks Sattin. Her portfolio of clients is ever-expanding and covers the Charity, Housing, NHS, Local and Central Government and Education industry sectors.

Predicting our financial future

There’s no denying it: 2009 has been a difficult year for finance and accounting professionals.

This year, we’ve watched the banking crisis unfold on a global scale. Nowhere has remained immune; even Dubai has had to curb the spending of its monopoly money. But as countries including Germany, France, China and even the US start to show strong signs of recovery, it’s only natural for us to wonder: is it the UK’s turn next?

Another common theme this year has been the UK’s changeable financial forecast. We’ve heard varying stories about the state of business, employment and housing markets and whether or not we’re bouncing back to economic health or plummeting further into debt.

On a local level, CFOs everywhere are making predictions for what 2010 holds for their company. If anything, I think this year has taught us to expect the unexpected. I’d hazard a guess that the term ‘cautious optimism’ is flying around boardrooms everywhere.

Most of us are putting our faith in the latest industry news, with positive predictions for both accountancy graduates and Financial Directors.

As a very wise man once said (and I’ll take the liberty to paraphrase), it’s probably not the beginning of the end of the UK’s financial rollercoaster ride, merely the end of the beginning. At least we’re all better prepared for what next year will bring.

January is a great opportunity to start afresh and bring your ideas to a new role. From all of us here at GAAPweb, we’d like to wish everyone a Merry Christmas and a prosperous New Year.

What happens when you drop a piano on an accountant?

Seems obvious doesn’t it?

The comedic potential is hilarious. I can’t resist referring to Laurel and Hardy’s ‘The Music Box’ (still available). As onlookers, we can share in the anticipation of what’s going to go wrong, appreciate the ineptitude of the clueless clowns and enjoy the catalogue of catastrophic outcomes – thanks to the director, scriptwriters and excellent actors.

So what does happen when you drop a piano on an accountant?

Freeze frame the image and now let me put you, an aspiring thespian accountant, in place of the character. What would you like to see happen? What outcomes could there be, and which would you select?

In the original script, the poor unfortunate is walking along the pavement. He or she is unaware of their surroundings, assuming all is well and possibly doing their best impression of Flat Stanley. Great comic drama! Congratulations, you’ve made the celebrity listings.

This time, imagine a different script. The accountant is walking down the same street and under the same piano. They see the mishap about to occur and take spectacular avoiding action. They survive, heaving a sigh of relief. Great dramatic impact, maybe some humour and a heroic outcome. Hearty congratulations for a magnificent performance. You are now an all action hero who has hit the celebrity ‘A’ list.

From the inexhaustible ranks of accountants comes yet another! They saunter down the same street, see and assess the situation from a distance and walk up to the workmen trying to raise the piano to their client’s apartment. Quickly establishing a friendly rapport, the accountant ascertains why they have chosen the particular method of raising the piano. This is followed by a series of practical suggestions designed to make life easier and safer for all concerned. Not very good screen material, this. No drama, no celebrity status and a feeling of having been short-changed with the script.

So what does a piano dropping on an accountant have to do with anything?

While onscreen comedic catastrophe is highly amusing, its roots are often found in tragic reality. Again, in reality, it is the individual who achieves the most effective solutions who is the more impressive of the two. It is this individual who gains the accountant ‘A’ list status. Which of those accountants would you climb Everest with? The first is to be commiserated with. The second is to be congratulated for having sufficient anticipation to take avoiding action. The real hero is the one who not only avoided harm but who went out of their way to make the situation safer and easier to achieve for everyone else.

In the world of recruitment, it is easy to understand which accountant an employer would select. In the light of this, candidates should consider which of these three accountants they might be perceived as. It follows on from this that you should give some thought as to what actions you can take to add value to your role and organisation. These can also be used to demonstrate your potential to a future employer.

Chris Cutting, of Chris Cutting Recruitment (CCR), has several years experience in accountancy recruitment at all levels. His career spans working for both national and regional recruitment consultancies in the Midlands and establishing two regional consultancies servicing the M5 and M4 corridors. The one constant throughout his career has been to provide a tailored and personalised service to clients and candidates.