Every one's a winner! By Nigel Harris

Driving into Gatwick airport the other day I couldn’t help seeing the huge “KPMG Auditor of the Year” banners across the road. “Says who?”, I wondered, “have they won some sort of award?” Or does it mean that they audit the year itself? Maybe they check that we’re not short changed and that the year does indeed have 365 days of 24 hours each. But if so, to whom do they report? Who are the management and stakeholders of “the year”?

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