EDITORIAL The mobilization of domestic revenue through reforms in taxation is important to ensuring sustainable financing for development. Various governments have introduced various taxes and abolished same all with the view to mobilizing more revenue or improving the productive sectors of the economy to raise more revenue and create employment. One of such taxes is the Excise Tax Stamp. The Excise Tax Stamp Act, 2013 (Act 873) was passed in 2014 to give effect to the affixing of tax stamps on excisable products. Tax Stamps can be described as small stickers with security features supplied by the Ghana Revenue Authority (GRA) to some manufacturers and importers to be affixed to their products before they are released onto the market. All affected businesses were required to have the stamp affixed to their products. The writer talks about the effects of the Excise Tax Stamp on the economy, particularly on the prices of affected goods and production, the challenges of this Tax and how it can effectively be managed

IFAC issues the fourth edition of the Guide to Practice Management for Small- and Medium-Sized Practices First released in 2010, the Guide provides comprehensive guidance to help SMPs operate more efficiently in the increasingly complex and competitive global marketplace for professional services. This fourth edition is organized into eight stand-alone modules, including a new module on ‘Leveraging Technology’. The revised Guide addresses a comprehensive range of topics including: