The changes resulting from the implementation in the UK of the European Directive developed in the wake of the Bingham report on the collapse of BCCI alter the duty on auditors in two ways. First, there are more detailed definitions of the matters to be reported and, second, the duty is extended to auditors of entities that are closely linked to regulated financial institutions, as well as the institutions themselves.Anthea Rose, chief executive of the Chartered Association of Certified Accountants, suggests that the proposed independent review board would be "incomplete" without the APB, while others in the profession point out that the priority is to get the board established and in operation - though probably not until early 1998, by the time the necessary approvals have been obtained.However, Rod Hill, Cima's president, bases his view on a belief that audit is "the impartial final step in the process of ensuring the integrity of corporate reporting", increasingly prescribed by the ASB. Simply to get this average calculated in time to send out demands "in the autumn of 1996" as promised, however, the Inland Revenue is demanding that anyone who has a new source of income or capital gains to declare must in future get the return back to the inspector within six months of the start of the tax year. At a more basic level, mugs calendars and notepads with the KPMG name could be shown."He adds that there are some provisos about the sort of films in which the firm wants to be placed: "We don't really want to be associated with excessive violence or a lot of sex but swearing is OK. We can also provide statistics, act as extras in office scenes, and we could get the odd name-check in a film if it is artistically appropriate. It's as much an internal staff morale boost as anything else.Mr Murrell says that KPMG will place itself in films in a number of ways.

"We have some wonderful buildings around the world which would be great for location filming. "We have got offices in 142 countries and many film releases are shown all around the world and turn up in the most unexpected places." He adds that another reason is that four fifths of the staff are under 32 and are therefore part of the biggest cinema going age group. In the latest James Bond movie Goldeneye, our hero drives a BMW Roadster, wears an Omega watch and Church's shoes and drinks Smirnoff. Alex Gulland of Environment Marketing says: "There was a film produced a number of years ago called Fire, Ice and Diamond.