Acknowledgements

The IPC would like to express its thanks to the following for their support during 2004.

• Association of Business Recovery Professionals - R3
• Association of Chartered Certified Accountants
• Baker Tilly
• Better Regulation Task Force
• Citizens Advice (formerly NACAB)
• Consumer Credit Counselling Service
• Federation of Small Businesses
• Inland Revenue Voluntary Arrangement Service
• Insolvency Practitioners Association
• Insolvency Service
• Institute of Chartered Accountants in England & Wales
• Institute of Chartered Accountants in Scotland
• Institute of Credit Management
• I P R Services Ltd
• Joint Insolvency Committee
• KPMG LLP
• Legal Services Ombudsman
• National Consumer Council
• PWC LLP
• The Scottish Executive.