Achieving potential through words

Ernst & Young’s global writing and style guideUpdated February 2009

Contents

Contents Index

About this guide 4

Using this guide 6

Part 1 Writing for Ernst & Young 8

About Ernst & Young 10

Principles of writing 12

Part 2 Global style principles 14

Practical guidance 16 The business of writing 17 Readability and the

Flesch Reading Ease Score 17 Where to start 17 Understand your audience 18 Connect with your readers 18 “You” and “we” 18 Writing to internal readers 18 Four things to consider if you’re writing

for the web 19 Put it in context 19 Be relevant 19 Word choice 19 Pace 19 Achieving flow 19 Use adjectives and adverbs sparingly 19 Writing headlines and sub-heads 19 Edit. Edit. Edit. 20 Cut by a third 20 The rule of three 20 Mixing it 20 “And” and “but” 20 Use active rather than passive verbs 20

Changing from passive to active 20 Resisting split infinitives 21 Avoid using nouns made out of verbs 21 Beware danglers 21 Putting it all together – an edited example 21

Writing for a global audience 24 General principles for global writing 25 Specific principles for global writing 26 Abbreviations 26 Acronyms 26 Ampersands 27 Bibliographies and footnotes 27 Breaking lines 27 Bullet point lists 27 Capitalization 28 Dates and times 29 Email and web addresses 30 Gender neutrality 30 Italics 30 Money measurements 30 Numbers 30 Telephone numbers 31

Punctuation 32 Apostrophes 33 Colons 33 Semicolons 34 Commas 34 Compounding and hyphenation 35 Dashes 36 Parentheses 36 Periods 36 Quotation marks 37

Common misspellings and misused words and phrases 38

Spelling 39 Avoiding overly complex words and phrases 40 Commonly misspelled words 40 US vs. British spellings 42 Common problems 43

Part 3 Legal considerations 46

Avoiding legal risks 48 How we describe Ernst & Young 49 Ernst & Young’s verbal brand and

positioning – and how to use them 49 Using the Ernst & Young boilerplate 49 Using the appropriate copyright for

cross-border materials 49 Using the legal disclaimer 50 Using the web address 50 Including client names in marketing materials 50 Referring to business arrangements

or sponsorships 50 Avoiding risky words and phrases 50

Part 4 Resources 59

Guides to better writing 60 Technical guides to US English 61 General writing guides 61 Readability and the

Flesch Reading Ease Score 61 Ernst & Young’s writing checklist 62

Index 65

3Contents Index

About this guide

Contents Index

How can we achieve effective, consistent and compelling communication across the full range of materials we produce?

We start by recognizing that our written words form our verbal identity – they convey a sense of who we are and what we stand for. By applying a consistent tone of voice, we can reinforce the personality of our brand and make a deeper impression on our audiences.

Beyond the personality of our communication, we want to demonstrate a unified style and consistent mastery of language to convey messages that are often complex, with clarity and confidence.

Effective communication has the potential to engage, inspire, educate, persuade and inform. We can make a difference to our readers by treating them to writing that is succinct, clear, fluent and exact in its meaning – allowing them to extract the key points that matter, swiftly and easily.

This guide addresses these needs in two ways:

1. It provides clear guidance and offers practical advice to everyone involved in written communications for EY.

2. It acts as a reference tool for EY professionals who need to be aware of EY’s global writing and style guidelines when producing proposals, reports or other communications that are not restricted to a single country.

Because this is a global writing and style guide, it is written in US English, our global business language.

There are also sections on punctuation, spelling and usage of grammar for writers whose first language isn’t English and for writers who want a refresher on common pitfalls and how to avoid them.

By applying the principles in this guide, you will help EY to achieve global consistency in our messaging and style, which strengthens our brand and helps us to achieve our strategic objectives.

At Ernst & Young, we produce millions of words every year. We want those words to reflect our positioning of Achieving Potential – Making A Difference and to express a global voice and style that distinguish us from our competitors and help us engage more effectively with our stakeholders.

5Contents Index

Using this guide

Contents Index

Part Section Overview Who should read it?

1. Writing for Ernst & Young About Ernst & Young Our values and our positioning Everyone

Principles of writing Guidance on tone of voice and writing style Everyone

2. Global style principles Practical guidance Tips and techniques for writing clearly, effectively and professionally

Inexperienced writers/those wanting a refresher

Writing for a global audience How to achieve clarity when writing for a global readership

Writers communicating to a global or cross-border audience

Punctuation Clear explanations of the role and use of English punctuation marks

Writers who wish to avoid common mistakes

Common misspellings and misused words and phrases

Commonly misspelled and misused words and phrases and their correct versions

Writers who wish to avoid common mistakes

3. Legal considerations Avoiding legal risks Words and phrases to avoid for legal reasons and suitable alternatives

Standard disclaimers and boilerplate wording

Everyone

4. Resources Guides to better writing Useful technical guides and checklists to consult when writing

Writers seeking further guidance

This guide is a reference tool to help you write effectively. If you’re producing cross-border communications, we expect you to comply with our global style.

7Contents Index

Contents Index

Part 1

Writing for Ernst & Young

Contents Index

About Ernst & Young

Contents Index

Our values: who we are

• People who demonstrate integrity, respect and teaming.

• People with energy, enthusiasm and the courage to lead.

• People who build relationships based on doing the right thing.

Our positioning: what we stand for

Achieving Potential – Making A Difference

At Ernst & Young we’re committed to helping our people, our clients and our wider communities achieve their potential. It’s how we make a difference.

It’s about 135,000 people working together to help each other develop and succeed professionally and personally. It’s about helping our clients deliver on their promises to their markets and stakeholders. And it’s about making a difference in the communities in which we live and work.

When communicating about Ernst & Young, it’s important to start with a clear understanding of who we are (our values) and what we stand for (our positioning).

11Contents Index

Principles of writing

Contents Index

Principles of writing for Ernst & Young

1. Write plainly and clearly It is our job to clarify complex subjects. The nature of EY’s work often involves technical language. We need to avoid further complicating our writing with elaborate business jargon or metaphors when we can choose simpler, clearer language.

How to achieve this:

• Write short, simple sentences.

• Use active verbs and avoid passive language (page 20).

• Use everyday words wherever possible.

• Make those words as precise as you can.

• Be a ruthless editor – only use words that help you convey your meaning.

• Don’t use unnecessarily complex sentences. Where possible, split long sentences into shorter ones.

2. Focus on outcomes Helping our people, our clients and our wider stakeholders achieve their potential is an active challenge. It’s about making things happen and finding answers.

How to achieve this:

• Balance issues and problems with possible answers and alternatives.

• Always place a challenge in the context of what it means for your audience.

• Focus on the future wherever appropriate.

3. Have a point of view Communication is most effective when we clearly state what we believe in and explain why. Our writing should give our readers the benefit of our knowledge and experience. And it should state our point of view simply, so our readers can clearly understand what we are saying.

How to achieve this:

• Form your opinions before you begin writing.

• Show evidence for why you say what you say.

• Be clear about your assumptions.

4. Be led by our values We should live our values in everything we do, including in the way we write. This does not mean we should include the full text of our values in everything we write. But it does mean we should stay true to their spirit in our writing to achieve the right tone of voice.

How to achieve this:

• We demonstrate integrity by being honest, factual and credible; providing evidence for claims that we make; and refraining from hype or spin.

• We demonstrate energy and enthusiasm by varying the pace of our writing and using active (not passive) language. (But we don’t use excessive exclamation marks!)

• We demonstrate the courage to lead by expressing substantiated opinions with authority, confidence and clarity. (But we are not arrogant or dictatorial.)

• People who are good at teaming and building relationships are open and approachable and respect the opinions of others. We demonstrate these qualities by making our writing as appealing and easy to read as possible and providing balanced arguments that take others’ views into account.

We want Ernst & Young to have an identifiable voice. By combining this voice with good writing practices, we can create communication that is effective, engaging and distinctive.

13Contents Index

Contents Index

Part 2

Global style principles

Contents Index

Practical guidance

Contents Index

The business of writing

All writing we produce should communicate effectively with our audiences. Here are three important aspects of good communication to consider before we get into the details of producing good content:

1. Meaning is not contained in words. In writing, meaning is contained in the response our words generate from our readers, rather than in the words themselves. Good writing focuses on the reader first. Good writers know the response they want to achieve and use words to get that response.

2. We communicate with a clear goal in mind. Writing is an essential communication tool, whether we use it to connect to a few people or many. Good writing can carry out a number of functions; for example, it can inform, persuade, inspire or reinforce. Effective writing always has a clear purpose.

3. Good writing has flow. You know when you see good writing. It’s the kind you can’t put down – that if you stopped reading you would wonder whether you had missed something important. When writing has flow, each sentence leads to the next. There are times to break this for effect. But on the whole, achieving good flow is a key to creating good writing.

Readability and the Flesch Reading Ease Score

The easier you make your writing to read, the more likely it is that readers will understand and absorb its meaning. In this guide, we refer to a ready-made tool that measures the readability of your writing. For more information on how to access the Flesch Reading Ease Score within Microsoft® Word, please refer to page 61 of this guide.

Where to start

So you’ve gathered the relevant information and talked things through with your colleagues. It’s time to start.

Prepare an outline. It will help you structure your content and show you if there are any gaps. Concentrate on making your document flow logically. Writing out your argument as a “logic train” – laying out each point in stages, so each new point builds on the previous one – is a good way to build the document structure.

For shorter documents, use headlines and sub-heads to guide readers on the content and flow of the document. This helps them navigate the text and pick out the areas of most relevance.

For longer documents, use content lists and numbering of sections and sub-sections to break the information into manageable chunks for your readers.

In this section, we provide some general guidance on how to approach your writing and how to structure it to be consistent with Ernst & Young’s brand.

17Contents Index

Understand your audience

Consider your audience. Who are they? What do they care about? What do you want to persuade them of? The more you know about your potential readers, the better you can engage with them. All writing we produce should be mindful of our readers, their needs and their interests.

By understanding our readers’ agendas, we are better equipped to put our points across in an engaging fashion that will provoke the response we desire. A useful exercise is to imagine you are reading your piece for the first time from the perspective of your audience. How does it read to you? What is communicated? Is it the meaning you intended?

Connect with your readers

“You” and “we” In common with most organizations, we use “you” and “we” when writing to external audiences. Using “you” and “we” makes your writing simpler, more engaging and flow more smoothly. It creates a greater connection between you and the reader. “You” in particular gives the sense that we are focused on the readers’ needs, rather than being introspective and self-regarding.

Unless there is a legal reason not to, try to refer only to “Ernst & Young” initially and then use “we” thereafter in preference to the third person.

If you wish to make it clear that the “we” in question refers to a specific team, service line or other group rather than the whole organization, you can introduce the context at the beginning of the communication.

4 Within the Financial Services Office, we ... 4 As the global marketing team, we ...

Unless there is a legal reason not to, use “you” when addressing external audiences as this increases the personal impact.

4 You benefit from our service.6 Clients benefit from our service.

4 If you join us, we will support and encourage you to succeed.

6 We support and encourage our recruits to succeed.

Writing to internal readers If you are writing an internal document in which you are addressing colleagues directly, or giving them instructions, use “you” and “we.” You might also wish to use the imperative (command) form of the verb when giving instructions.

4 You should send us your completed form by 13 April 2007.4 Please send us your completed form by 13 April 2007.6 Employees should send their completed form to Human

Resources by 13 April 2007.

If you are writing an internal document that describes what Ernst & Young does or describes our approach to a specific issue, such as a policy document, use “we” and “our.” Many of our internal documents use “we” and “our” rather than “you.” However, you may choose to use “you” in induction materials because you are seeking to engage with the individual on a one-to-one basis.

When making a judgment about whether to use “our” and “we” or “you,” the key determining factor is the level of direct engagement you are seeking with the reader.

4 We expect our people to pursue the opportunities that they need as individuals to build their skills and meet their professional aspirations. (This would be used in a messaging guide or policy document providing general information.)

Part 2 Practical guidance

18 Contents Index

4 We expect you to pursue the opportunities that you need as an individual to build your skills and meet your professional aspirations. (This would be used in induction (onboarding) materials or other one-to-one communications which provide direct information.)

If you are describing in an internal document what a client does or thinks, use “they.”

4 Ernst & Young works for clients in many different countries. They rely on us to provide professional advice.

Four things to consider if you’re writing for the web Online communication requires a different approach from writing for print. Adopt the following four principles to help your copy work on the web and in all electronic communications:

1. Get to the point. Online you should place the most important information first and provide links for people to read more in-depth content if they wish.

2. Create signposts. People scan online copy. To help them, use headlines and sub-heads wisely. Don’t be cryptic – this also applies to page titles and links. Do whatever you can to help them find what they need fast.

3. Think keywords. Most readers will find your content through searching for it. To help them, think about the kind of terms they’ll search for. Then, use these terms in your copy. This will help search engines find your content, index it more highly and direct readers toward it.

4. Don’t become spam. Readers get a lot of spam and are increasingly taking steps to protect themselves with filter software. This protection means if your message is treated as spam, no one will ever get to read it. So think carefully about your subject lines. Avoid hype words (such as “amazing,” “fantastic” and “free”), don’t write in ALL CAPITALS and never use exclamation marks. Also, as the list of trigger words changes all the time, carefully monitor emails that are rejected by spam filters and adapt your copy accordingly.

Put it in context It is important that you understand and convey the broader context of your idea. How does it fit in with the wider business environment? What is the global perspective? How does it link to our clients’ strategies? Give your readers relevant information and the fullest possible picture, but without boring them or wasting their time.

Be relevant Keep your copy focused and interesting. Would you want to read what you’ve just written? If not, why would your audience? It is vital that you have the most appropriate, latest or most interesting angle.

Word choice Always ask yourself: is there a simpler word than the one I’ve chosen? Is there a word that more precisely conveys the meaning I wish to express?

Pace You can vary the pace of your written materials by using different sentence lengths. This will make your message more interesting. It will also give your piece momentum and direction. Occasionally use a very short sentence. Or two. Feel the difference?

Achieving flow Step back. Take a fresh look at your writing as a whole. Does one idea lead naturally to another? Or does it jump from point to point? When your words connect well, your audience will keep reading.

Use adjectives and adverbs sparingly Too many adjectives and adverbs will lead to a sense of hype in your writing. They can also imply value judgments.

Writing headlines and sub-heads Most readers skim read – particularly when using the internet – so headlines and sub-heads serve as vital signposts and provide a summary of content.

Headings lead readers into your material. They help busy readers find what they are looking for and quickly inform them of the essence of the story. Aim to engage, inspire and inform with your headings. But keep them short.

Sub-heads help readers scan the text. They need to show how your argument develops through the piece. They are also very useful to you in checking the logical flow of what you are writing.

19Contents Index

Avoid bland label headlines in favor of headings and sub-heads that help the reader understand what is to follow. Headlines and sub-heads that use verbs are more descriptive and compelling.

4 Serving companies 6 Activities

4 Delivering on our promise 6 Introduction

Edit. Edit. Edit. Few people produce perfect first drafts. Indeed, most of today’s best writers view rewriting as the most important part of writing.

So expect to spend a great deal of time refining your initial draft. The quality of your writing will improve dramatically if you strive to make it clearer, more concise and more precise.

If possible, get someone else to edit your writing. A fresh pair of eyes can spot, and rectify, mistakes more easily.

Whether you are editing your own work, or someone else’s, try the following five steps:

1. Print the document out. It is easier to read text on paper than on a screen.

2. Edit for content, structure and logical flow. Are the structure, presentation of material and development of argument logical? Is all the material relevant? Is there anything you can take out?

3. Then edit for style – both in presentation and use of language. Make sure language and tone are consistent. Check overall presentation and typeface size and style, particularly in headings.

4. Check grammar and spelling last. Be methodical. Use a ruler to guide your eyes, so you don’t miss any lines. Concentrate on reading one word at a time. Refer to this writing and style guide for correct usage. Aim for consistency.

5. Give yourself time and space. If you are proofing your own work, take a break, preferably overnight. That way, you’ll spot more mistakes and come up with the alternatives more quickly.

Cut by a third This is a tough one to do, but worth it. Get your copy to a point where you are really happy. Run a word count. Now cut your copy by a third. This will force you to cut out the redundant words that creep into almost all writing.

The rule of three A lot of memorable writing is based on points made in triplicate. These could relate to services, ideas or concepts. This grouping has the effect of giving a sense of completeness. It creates a sense of progression. And it throws emphasis onto the final point.

Mixing it Beware of overusing individual words. They become monotonous and can draw attention away from the point you are making. Also look for any overused phrases in your copy and get rid of them.

“And” and “but” You can add emphasis by using “and” or “but” at the beginning of a sentence. These words are also useful in helping you write shorter, simpler sentences.

Use active rather than passive verbs Business writing often makes extensive use of the passive form of verbs. This lends a formality to language, which has traditionally been desirable. But the passive form also makes text more difficult for the reader to process and less engaging and lively, not to mention longer.

The structure of a typical active sentence is: subject + verb + object. (“The team resolved the matter.”)

In the passive version of this sentence, what was the object (“the matter”) becomes the subject, and what was the subject (“the team”) becomes an agent (“by the team”): subject + verb + agent. (“The matter was resolved by the team.”)

In making the sentence passive, we have introduced the words “was” and “by,” making it clumsier.

Aim to make about 80% to 90% of your verbs active. Check for passives when you are editing your work. You can usually change most passive sentences into active ones without compromising meaning.

However, there are some occasions where the passive voice is more appropriate, typically when you don’t want to say, or don’t know, who is responsible for something. (“The matter was resolved.”)

Changing from passive to active The business was closed down by the administrator. (Passive) The administrator closed down the business. (Active)

The accounts were filed early by the auditor. (Passive) The auditor filed the accounts early. (Active)

Part 2 Practical guidance

20 Contents Index

The Flesch Reading Ease Score, a tool available in Microsoft® Word, tells you the percentage of passives in your document, as well as average word, sentence and paragraph length. For more information, see page 61.

Resisting split infinitives Avoid splitting infinitives with an adverb unless it is necessary to convey a precise meaning.

“To fully disclose” could be written “to disclose fully” without any significant alteration in meaning. If the meaning will be clearer and the sentence structure smoother, it is permissible to split the infinitive.

Avoid using nouns made out of verbs The English language includes a number of nouns that have verbs at their root. But like passive verbs, if you include too many of them it can make writing heavy and dull.

Rephrase sentences that use these nouns and use the original verb instead.

Examples:

Noun Verbarrangement arrangecompletion complete conclusion concludeconfiguration configurefailure failimplementation implementintegration integrateinvestigation investigatemanagement manageorganization organizeprovision providerecognition recognize

4 We implemented the project on time.6 The implementation of the project was on time.

4 We failed to communicate properly.6 There was a failure in communication.

4 We integrated the new acquisition smoothly into our business.

6 The integration of the new acquisition into our business went smoothly.

Beware danglers Danglers (or dangling participles) mainly occur where present participles (ending in -ing) and past participles (ending in -ed) do not logically refer to the nouns or pronouns they are supposed to be modifying. Take this sentence, for example:

“When preparing for an IPO, Ernst & Young can assist your business.”

“Ernst & Young” is not the one “preparing for an IPO.” In fact, the sentence should read:

“Ernst & Young can assist your business when you are preparing for an IPO.”

Putting it all together – an edited exampleIn this section, we will take a passage of copy published by Ernst & Young and apply the writing guidelines to it to show how you can make your writing more engaging and easier to read. We selected this example at random.

The original textThis text comes from one of our tax review publications:

“Overall, although there are clear positives – in particular the broad-based exemption of foreign dividends, we expect that this package of proposed measures will meet with a mixed response. The detail of the mechanics and practical implications will need some thought. One particular concern is the potential for an increase in compliance costs that appears likely to follow as a consequence of the Controlled Foreign Company (CFC) reform, especially as a result of the widened scope of the new rules. Another is that the proposals in their current form would likely lead to increased tax liabilities for many groups, due to the scope of the proposed CC rules being wider than the existing CFC regime (e.g., with no commercial or motive exemption), together with the proposed interest restrictions, the combination of which should raise far more tax than is paid on foreign dividends. It is also disappointing that proposals for the taxation of foreign branches and portfolio holdings have been deferred.”

Assessing readability If we run Microsoft® Word’s readability check on this copy, we find it scores poorly. Its Flesch Reading Ease Score within Microsoft® Word is just more than 38% (EY documents should score 50% to 60%; see page 61. The use of very long sentences (averaging more than 30 words with the longest stretching to 63) contributes to its low score. In addition, 20% of the sentences are passive, which adds to the complexity and reduces readability. On the plus side, it has a clear point of view, is consistent with our values and is already future-focused.

21Contents Index

Applying the guidelinesWe applied three main principles to this copy:

1. We simplified the structure of the language.

2. We focused on flow so the thoughts link together.

3. We instilled a greater sense of potential into the piece.

The edited text

“We expect these proposed measures to meet with a mixed response. Clearly there are positives (in particular the broad-based exemption of foreign dividends). However, the detailed mechanics and practical implications need some thought to prevent them from holding companies back.

“We are particularly concerned about the potential for increased compliance costs. This appears likely as a consequence of the Controlled Foreign Company (CFC) reform and the widened scope of the new rules.

“Another concern is that the current proposals could lead to increased tax liabilities for many groups. This is because the scope of the proposed CC rules is wider than the existing CFC regime (e.g., with no commercial or motive exemption). Combined with the proposed interest restrictions, this should raise far more tax than is paid on foreign dividends.

“It is also disappointing that proposals for the taxation of foreign branches and portfolio holdings have been deferred.”

These relatively simple changes bring the average sentence length down to fewer than 17 words, almost halve the number of passive sentences and improve the readability score to more than 53%. Splitting the copy into shorter, punchier paragraphs adds additional clarity.

Part 2 Practical guidance

22 Contents Index

23Contents Index

Writing for a global audience

Contents Index

General principles for global writing

We have identified nine general principles to consider when writing for a global audience:

1. Avoid colloquial expressions. This includes such terms as “push the envelope,” “sacred cow” or “fly-by-night.” Also avoid sports metaphors, such as “the ball is in your court,” “level playing field” or “drop the ball.”

2. Avoid seasonal references. Depending on the hemisphere, one person’s winter is another person’s summer. It is better to use months.

3. Avoid vague country references. “XYZ is the largest financial services provider in the country.” But which country? Be specific about the location of your references.

4. Famous localities do not require a state, province or country reference to identify them (e.g., Tokyo, London, Sydney). The country reference is unnecessary, unless there is a fear of confusion (e.g., London, Ontario).

5. Avoid casual or local slang references to less well-known localities. For example, don’t use “the Bay Area” for San Francisco or “Beantown” for Boston.

6. Be careful when referring to popular culture. Don’t assume a global audience will understand names or phrases based on a country’s popular culture (e.g., “nuke” and “ivory tower”).

7. Avoid offensive comparisons between markets. For example, don’t say “Country X is more corrupt than European investors expect.” This reads like an EY opinion and could be offensive to the government of Country X.

8. Don’t use localized or clichéd business terms. Such terms as “rightsizing,” “downsizing” and “brainstorming session” should not be used without explaining them at least once. Be wary of using nouns like “action” as verbs.

9. Avoid superlatives. Some descriptions do not sound impressive, but merely overblown (e.g., “unsurpassed,” “unparalleled,” “spectacular”). Use more understated, less sensational words (e.g., “effective,” “impressive,” “remarkable”).

When we write for a global (cross border) audience we write in US English. We need to refrain from using language that is familiar and relevant to a local audience but may have a different meaning – or no meaning at all – in other cultures. The following principles will help you avoid confusion and achieve clarity when writing for a global readership.

The rest of this section clarifies common style issues such as the capitalization of certain words, treatment of numbers and other rules of writing for Ernst & Young.

25Contents Index

Specific principles for global writing

Abbreviations Use the full “Ernst & Young” name for all external documents and communications.

However, you can use the “EY” abbreviation for all internal documents and communications, for charts and diagrams within external documents and communications and after the first mention of “Ernst & Young (EY)” in legal and technical documents. The “E&Y” abbreviation is never used.

Do not use periods after letter abbreviations unless the abbreviation can be read as a word. An exception is “US,” the abbreviation for United States, which should always be capitalized and written without periods.

4 USA, US, UK6 U.S., U.K.

When we abbreviate amounts, the abbreviation of billion is “b” and million is “m.”

4 US$5b, GB£57m, €10b 6 US$5bn, GB£57mn, €10bn

Abbreviate common Latin references:

“e.g.,” (for example) “i.e.,” (that is) “et al.” (and others like) “ibid.” (“in the same source,” used in footnote) “etc.” (and so on)

• Use “e.g.,” – set off with a comma – to precede a list of examples

• Never use “etc.” at the end of a list that begins with “e.g.,” • You may, however, use “etc.,” within a sentence • Use “i.e.,” – set off with a comma – to introduce a

rephrased statement, never a list

4 e.g.,4 i.e.,6 eg 6 ie

Avoid using “etc.” where possible. Precede a list of items with “such as” or “including,” or substitute a phrase such as “and so on” at the end of a series that is too long to list entirely.

Use singular abbreviations for both singular and plural words.

4 100lb, 60mph 6 100lbs, 60mphs

Acronyms Wherever possible, don’t use acronyms. While they shorten long titles or sentences and save readers valuable time, acronyms may be confusing. Consider whether an acronym you’re using has more than one meaning. For example, “IAS” is used for International Accounting Standards, Investment Advisory Services and Internal Audit Services. Use acronyms sparingly and only after you have introduced them with a full explanation.

Do not use EY group or departmental acronyms such as TAS, AABS or RAS in external documents – always write the names out in full.

When you introduce an acronym for the first time, place it in parentheses after the fully written version. After that, it’s acceptable to use just the acronym.

4 The World Health Organization (WHO) is based in Switzerland.

6 The (WHO) World Health Organization is based in Switzerland.

It is not necessary to put quotation marks around the acronym in parentheses, unless using legal document format (financial statements, et al.).

4 The World Health Organization (WHO) is based in Switzerland.

6 The World Health Organization (“WHO”) is based in Switzerland.

Part 2 Writing for a global audience

26 Contents Index

Ampersands Do not use an ampersand (&) as a general substitute for “and” between two lowercase words.

4 think and act6 think & act

The ampersand symbol is a key feature of how we write our brand name. Therefore, it must be reserved for Ernst & Young at an organizational level and proper entities, such as our global industry centers.

4 Ernst & Young 4 Global Oil & Gas Center

Do not use when describing a sector.

4 Ernst & Young has a strong focus on the oil and gas sector.6 Ernst & Young has a strong focus on the oil & gas sector.

An ampersand should be used in acronyms.

4 Q&RM6 Q and RM

Bibliographies and footnotes Whenever we use source materials to create or inform the content of our copy, it’s essential to reference these sources in our documents or online publications.

If you refer to the titles of books, papers, reports, periodicals and newspapers – whether in a bibliography, footnote or the main body of your text – use italics, e.g., The Times, Accountancy Age, The Value of Managing Contract Risks.

Write the name of the author and the publisher in non-italicized text, e.g., John Smith.

4 Smith, J. (2006). A Guide to Good Accountancy Practice. London: The Business Press.

6 A Guide to Good Accountancy Practice, John Smith, The Business Press, 2006.

Use ampersands only if they form part of the subject’s correct name or title. Otherwise use the word “and.”

Breaking lines One of the ways we can improve the readability of a document and raise its quality is by avoiding breaking up words and information at the end of lines when the design uses a ragged right as opposed to a justified right margin.

In particular, certain words and types of information should never be split over separate lines. For example, “Ernst & Young”, dates, figures and financial sums should always appear on the same line.

Bullet point lists Today more than ever, our readers need to be able to retrieve information fast. An excellent way to help them do this is by laying out information in bullet point lists. This helps to convey features, benefits, steps or tips.

A bullet point is defined as an item of text introduced by an icon such as a dot or the triangle in Ernst & Young’s font, EY Interstate.

A bullet point (or numbered) list is always introduced by a statement ending in a colon. If that statement includes a number (e.g., “EY has three principles: …”), the list is then a numbered list.

The following six principles explain EY’s approved approach to bullet points:

1. Aim to make bullet points consistent in structure. Use only complete sentences, fragments of a sentence or questions. All bullet points begin with a capital letter. If you have two or more sets of bullet point lists, you don’t have to make them consistent with each other, just within themselves.

2. Punctuate according to the structure of your bullet points. Avoid using a mix of sentences, fragments or questions in a bullet point list. If unavoidable, use a period for all bullet points if one bullet point is a sentence. If the bullet points are introduced by a colon at the end of the preceding sentence and are all fragments, there is no need to use a period at the end of the final fragment.

3. Do not end bullet points with semicolons (;).

4. Each bullet point should be no longer than three sentences.

5. Change to a numbered list when you have more than five items. This makes it easier for readers to refer to them. However, do not combine numbered lists with bullet point lists on the same page or section when you have more than five items. Use only bullet point lists.

6. Ensure the bullet points are related. This makes it easier for readers to refer to them.

27Contents Index

Capitalization We have set our capitalization rules with the following in mind:

• We want our text to be clear and readable, in a style that’s consistent across EY

• Wewantrulesthatwriterscanapplywithease

• Wewanttoreflectthemoderntrendawayfromcapitalization

Publication titles, subtitles, headings and subheads

We write these in sentence case. This applies to all types of communication, e.g., webpages, brochures, proposals, newsletters, reports, surveys and presentations, including regular, recurring publications.

Sentence case means that we use an initial capital for the first word only of the title, subtitle, heading or subhead. We don’t include a period at the end, although question marks are fine. We never use block capitals.

Please note that this rule doesn’t affect proper nouns, which do have initial capitals.

Examples of publication titles

4 Talking food 6 Talking Food 6 TALKING FOOD

4 Utilities unbundled

4 Biofuels country attractiveness indices

4 Global fraud survey

Examples of headings

4 Why are some companies more successful than others? 4 Complex markets demand simple solutions 4Creatingtherightclimateforasuccessfulbusiness

Examples of subheads

4 Deep understanding 4 Insights and proven practices 4 What’s the context for our work?

Names/titles of events and courses

Use initial capitals for these.

If possible, try and limit these to a maximum of five words, to avoid a long string of initial capitals.

4 Global Tax Symposium 6 Global tax symposium

4 Introduction to Partner Course 6 Introduction to partner course

If there are subsidiary descriptors to the event or course name/title, write these in sentence case.

4 European Tax Symposium, Barcelona Transfer pricing planning

Names/titles of programs and initiatives

Programs and initiatives are usually significant activities that last for a number of months if not years and are often regular and recurring.

Use initial capitals for these.

If possible, try and limit these to a maximum of five words, to avoid a long string of initial capitals.

4 Project Impact 6 Project impact

4 New Horizons 6 New horizons

Service lines, industry centers and business units

We use initial capitals to refer to an Ernst & Young service, sub-service line or industry center. This also applies to the words “global” and “center” when they form part of a proper noun.

4 Tax and Audit are two of our key service lines.

4 Transaction Advisory Services

4 Global Power & Utilities Center

4 Global Telecommunications Center

4 Global Marketing

Please compare with guidance under Proper nouns on usage when speaking about markets and industries in general in body copy and charts.

Part 2 Writing for a global audience

28 Contents Index

Job titles

If a job title relates to a specific individual, use initial capitals. Don’t use them for general occupational titles.

4 Jim Turley, Chairman and Chief Executive 6 Jim Turley, chairman and chief executive

4 All senior managers in the organization 6 All Senior Managers in the organization

Proper nouns

Use initial capitals for proper nouns.

4 Ernst & Young India

In general, don’t use initial capitals for common nouns.

One exception is when referring to Ernst & Young’s geographic areas: we write “Area” to avoid confusion.

4 Area leaders, Americas Area, Sub-Area

Don’t use initial capitals when speaking about markets and industries in general in body copy and charts.

4 The global real estate market 6 The Real Estate industry 6 Real Estate, Hospitality and Construction

Please compare with guidance under Service lines, industry centers and business units.

Use initial capitals for names used to identify political or other areas of the world.

4 Pacific Rim, Southeast Asia

If you’re spelling out points of the compass, do not use initial capitals. But if you’re abbreviating them, do use initial capitals and include periods.

4northeast,west,south,N.E.,W.,S.

Use initial capitals for the names of laws, acts and bills.

4 Freedom of Information Act, Data Protection Act

Please note that we do not use initial capitals for “web”, “website” or “internet”. “Website” should be one word.

4 You can find more information on the website. 4 Since the internet was launched, we’ve seen new kinds

of business emerge.

Dates and times If expressing two dates indicating a period of time within the same century, drop the first two numbers in the second date. If the dates are in different centuries, full years must be used. Use an en dash between numbers (without space between the dash and the number).

4 1950-55, 1890-1960 6 1890-60

If you’re referring to decades, don’t insert an apostrophe after the last digit.

4 1990s, 1970s 6 1990’s, 1970’s

Write out dates as day, month and year.

4 12 December 2003 6 December 12 2003 6 12/12/03

EY’s default reference for time is the 24-hour clock; however you may use a.m. and p.m.

When referencing clock time, use a colon to separate the digits. Always use lower case to write a.m. and p.m.

4 11:00, 19:00, 11:00 a.m., 7:00 p.m. 6 11.00, 19.00, 11:00 am, 7.00 P.M.

If you are communicating a time that applies to multiple time zones, use Greenwich Mean Time (GMT) to clarify.

4 The meeting will be at 11:00 a.m. in Sydney (midnight GMT)

29Contents Index

Email and web addresses When inserting an email or web address within main text use lower case for consistency. There is generally no need to use “http://” or “www.” before a web address. However, if you are omitting the “www.” make sure you have tested the address on a web browser to ensure it works.

4 You can find more information on Ernst & Young’s website, ey.com.

4 You can find more information on Ernst & Young’s website, www.ey.com.

Gender neutrality All Ernst & Young’s language should be gender-neutral. In English, however, the lack of a neutral third-person singular personal pronoun can make this difficult.

The preferred approach is to write around the problem. Generally you can achieve this through pluralizing the subject. However, approach with care to avoid constructing erroneous sentences (see the following examples).

If there is no other option than to use a third-person singular personal pronoun, use “he or she” or “him or her.” Avoid using awkward constructions such as “s/he” or “him/her” by using “their.”

4 Tax professionals should always focus on their clients’ issues.

6 A tax professional should always focus on his/her client’s issues.

6 Every tax professional should always focus on their clients’ issues.

In addition, you should avoid the use of gender-linked terms as generic descriptors:

4 chairperson, spokesperson, flight attendant 6 chairman, spokesman, stewardess

Italics Italicize the names of books and periodicals, including newspapers and EY reports or documents. If the article “the” is used in the actual masthead of the periodical (check the website), it should be italicized and capitalized; if not, “the” should remain lower case and non-italicized.

4 Forbes, The Wall Street Journal, the Financial Times6 Forbes, the Wall Street Journal, The Financial Times

Do not italicize any word that is not part of the official title.

4 Fortune magazine6 Fortune magazine

Italics can be used in text to add emphasis or inflection to a word or phrase, but use them judiciously.

Money measurements When referring to money measurements, if there’s any potential ambiguity about the monetary system that you’re referencing, clarify by using the following abbreviations.

4 US$5 million, US$5m, GB£5 million, GB£5m 4 USD4 million, USD4m, GBP4 million, GBP4m 6 $3 million, $3m, GB3m

When referring to euro, use either the “€” symbol, “EUR” or “euro.”

4 €5m, EUR 5m, 5 million euro

Numbers Write out numbers in full up to and including the number nine.

4 One, two, eight, nine6 1, 2, 8, 9

Express numbers 10 and above as digits.

4 15, 46, 33, 176 Fifteen, forty-six, thirty-three, seventeen

When a sentence contains both a number lower and higher than 10 (and refers to the same type of thing), use digits for all.

4 The basket contained 3 apples, 12 bananas and 15 plums.6 The basket contained three apples, 12 bananas and

15 plums.

Part 2 Writing for a global audience

30 Contents Index

Capitalize and spell out whole numbers and fractions that begin a sentence.

4 Ten people attended.6 10 people attended.

4 One-fourth of respondents6 ¼ of respondents

Use a comma to set off thousands in numbers of four digits or more.

4 1,000, 5,000, 26,0006 1000, 5000, 26000

Use the percentage symbol (%) rather than the word, unless it appears after a spelled-out number.

4 8%4 Eight percent4 8% to 10%6 8 percent6 8%-10%

Express fractions or mixed numbers as decimals.

4 0.6%, 7.5% 6 2½%

Drop zeros in numbers with seven or more digits.

4 US$3 billion; GB£3b 6 $3,000,000,000

Telephone numbers All telephone numbers should be presented in the following format:

• Always use the plus sign (+) and the country code.

• Group the digits according to the way they are grouped in each individual country, using spaces or dashes to separate them, not periods.

4 + 44 (0)20 7951 2000 4 + 1 212 773 8092 4 + 41-58-286-42-88 6 + 49.30.68.23.24

31Contents Index

Punctuation

Contents Index

Apostrophes When indicating possession, you need to add an apostrophe followed by the letter “s.”

Add “s” to singular nouns not ending in “s.”

4 the practice’s policy, the book’s cover 6 the practices’ policy, the books’ cover

Add “s” to singular nouns ending in “s,” unless the following word begins with “s.”

4 the hostess’s guest list, the hostess’ seating plan 6 the hostess’ guest list, the hostess’s seating plan

Add only an apostrophe to plural nouns ending in “s.”

4 businesses’ guidelines 6 businesses’s guidelines

Add “s” to plural nouns not ending in “s.”

4 women’s rights, children’s rooms 6 womens’ rights, childrens’ rooms

Add an apostrophe to singular proper nouns ending in “s.”

4 Moses’ law, Dickens’ novels 6 Moses’s law, Dicken’s novels

Add an apostrophe to nouns that are plural in form (ending in “s”) but singular in meaning.

4 mathematics’ rules, logistics’ restrictions 6 mathematic’s rules, logistic’s restrictions

Add “s” but not an apostrophe to create the plural of numbers, symbols and acronyms.

4 10s, ABCs, PLCs 6 10’s, ABC’s, PLC’s

Use an apostrophe to form the plurals of a single letter.

4 A’s, B’s, C’s 6 As, Bs, Cs

Add an apostrophe to the last element to show joint possession.

4 Jack and Jill’s hill 6 Jack’s and Jill’s hill

Add an apostrophe to each element to show individual possession.

4 Bob’s and Sally’s term papers 6 Bob and Sally’s term papers

Colons Use a colon at the end of a sentence to introduce lists, texts or series.

4 The following tips can make an interview more effective: take notes, speak clearly, smile and concentrate on the topic.

6 The following tips can make an interview more effective, take notes, speak clearly, smile and concentrate on the topic.

Capitalize the first word after a colon only if it is a proper noun.

4 The following advisors were consulted: Ernst & Young, Lopez Associates and Bingley.

6 The following advice can help: Ensure you take notes, speak clearly and concentrate on the topic.

Use a colon to introduce an explanatory word or phrase.

4 There were three factors: time, expense and resources. 6 There were three factors, time, expense and resources.

Use a colon to introduce dialogue and quotes.

4 Smith said: “Where were you last night?” Jones said: “At home.”

6 Smith said, “Where were you last night?” Jones said, “At home.”

This section gives an overview of punctuation together with examples of correct and incorrect usage.

33Contents Index

Part 2 Punctuation

Use a colon in time-elapsed figures, clock time, or legal or chapter references.

4 1:23:17, 6:15 a.m., Section 2:11 6 1.23.17, 6.15 am, Section 2.11

Use a comma for clarity in sentences that contain “or … or” or “and … and” to create one item in a series.

4 Figures, time, or legal or chapter references require a colon.

Use a colon in question and answer formats.

4 Q: Where do you live? A: London 6 Q. Where do you live? A, London

Where a colon is introducing a simple list, separate items with commas.

4 We visited many countries in Europe including: Austria, Belgium, France, Germany, Italy and Switzerland.

Where a colon introduces a complex list (i.e., where any item in the list contains an internal comma or where list items are clauses in their own right), use semicolons between the items.

4 The exhibition presented a wide range of styles and artists including: sculpture from Moore and Rodin; paintings by Dali, Cezanne and Monet; and antiques from the Victorian era.

Semicolons Use a semicolon to link two independent clauses when there is no conjunction (“and,” “but”).

4 The assignment was due on Tuesday; he didn’t finish it until today.

6 The assignment was due on Tuesday; but he didn’t finish it until today.

Do not capitalize the first word after a semicolon unless it is a proper noun.

4 The assignment was due on Tuesday; he didn’t finish it until today.

6 The assignment was due on Tuesday; He didn’t finish it until today.

Use semicolons to separate elements in a series when they contain material that is followed by commas. Use the semicolon before the final element in the series.

4 The survivors include his wife; his children, John, Michael, and Susan; and his parents, Andrew and Elizabeth.

Commas Use commas to separate elements in a series of three or more words or phrases.

4 Please draft the report, include any additional material, print it and send it to me.

6 Please draft the report include any additional material, print it and send it to me.

Do not use a comma before the concluding conjunction (“and,” “or”) in a series unless it is necessary to clarify the meaning of the sentence.

4 We spoke to Jay, Amina and Johan. 6 We spoke to Jay, Amina, and Johan.

4 Last week, we spoke to the governments of France, Poland, Japan and Canada.

6 Last week, we spoke to the governments of France, Poland, Japan, and Canada.

Do not use a comma to separate the month from the year or the day from the month.

4 October 2004; 10 October 20046 October, 2004; 10, October, 2004

Do not use a comma when elements in a series are simple and are all joined by conjunctions.

4 The document was heavy and worn and full of dated information.

6 The document was heavy, and worn, and full of dated information.

34 Contents Index

Use a comma when introducing dates and places at the beginning of a sentence.

4 In the UK, drivers stay to the left.6 In the UK drivers stay to the left.

4 In 1996, John Smith qualified as a chartered accountant.6 In 1996 John Smith qualified as a chartered accountant.

Use a comma after transitional words or phrases, such as “however,” “for example,” “in fact,” “on the other hand” and “in addition.” If a word or phrase within a sentence can also be enclosed in parentheses without changing the meaning, commas before and after can be used instead of parentheses.

4 That, for example, is best illustrated by this document.6 That for example is best illustrated by this document.

Use a comma at the end of a quote followed by attribution.

4 “I think you’re right,” said Smith.

Use commas before and after a title when it follows a name, but not when it precedes it.

4 Jim Turley, Ernst & Young Chairman and Chief Executive, opened the conference.

4 Ernst & Young Chairman and Chief Executive Jim Turley.6 Jim Turley Ernst & Young Chairman and Chief Executive

opened the conference.

Use a comma to set off “i.e.,” “e.g.,” or “etc.” in copy.

4 Citrus fruits, e.g., oranges, grapefruit and lemons, make refreshing drinks.

Compounding and hyphenation When considering whether to hyphenate words, try writing (or imagining) the sentence structure in its longest (unabbreviated) form. If the word order is reversed as a result of the abbreviation, you generally need to add a hyphen.

Original sentence:

4 What is the process for making decisions?

Abbreviated form:

4 What is the decision-making process? 6 What is the decision making process?

Original sentence:

4 I’d like to speak to the people who will be keeping the records.

Abbreviated form:

4 I’d like to speak to the record-keepers. 6 I’d like to speak to the record keepers.

Another useful rule is that any adjectival compound beginning with “self,” “well,” “ill” or a numeral is hyphenated. Most compounds ending in “free” need hyphenating.

4 Self-sufficient4 Ill-advised4 Well-known4 Duty-free

Use this hyphenated form when using the compound before a noun. When using it alone after the verb “to be” do not hyphenate.

4 They agree to a long-term solution.6 They agree to a long term solution.4 The solution that they agreed to was for the long term.6 The solution that they agreed to was for the long-term.

Do not hyphenate words ending in “-fold” and “-score.”

4 Fourscore, tenfold 6 Four-score, ten-fold

Hyphenate multiword compound nouns.

4 Know-it-all 6 Know it all

When preceding a noun, “up-to-date” requires hyphens.

4 An up-to-date version of the document. 6 An up to date version of the document.

4 The document is up to date. 6 The document is up-to-date.

Generally, capitalize and hyphenate a single-letter prefix.

4 V-8 engine 6 v8 engine, v – 8 engine

Connect nouns, adjectives and adverbs with hyphens to make an adjective modifying a noun.

4 Galaxy-galaxy collisions 4 High-energy physics 4 Long-term integration 4 Fast-drawn conclusion

35Contents Index

Part 2 Punctuation

Do not use a hyphen when the first element of a compound adjective is an adverb ending in “ly.”

4 Recently announced merger 6 Wholly-owned subsidiary

Hyphenated words that often cause confusion appear under “Commonly misspelled words” on page 40. When in doubt, use a dictionary. The default reference dictionary for EY is Merriam-Webster’s Collegiate Dictionary (Eleventh Edition): www.merriamwebster.com.

Dashes Use an em dash to emphasize a phrase containing a series of words separated by commas, if commas would usually set off the phrase. It may also be used to give emphasis to a following sentence or phrase.

Please note that a single space appears either side of the em dash. This is standard EY practice and allows the text to have maximum transferability to the web. Try to break lines so the em dash does not appear at the beginning of the line.

4 They listed the qualities – intelligence, humor, independence – that they looked for in an employee.

6 They listed the qualities, intelligence, humor, independence, that they looked for in an employee.

Use an en dash between numbers, without a space between the dash and the number, e.g., 1950-55 (see page 28).

In Ernst & Young’s font, EY Interstate, this is how the em and en dash appear:

– em dash

– en dash

Parentheses Use parentheses to enclose words or figures that clarify or are used as an aside.

4 I received my fee (US$5,000) in a certified check.4 I talked to my boss about the conference (once again)

prior to attending.

Commas could have been used in the above example. Parentheses show less emphasis or importance. Em dashes, which could also have been used instead of parentheses, show emphasis.

4 I talked to my boss about the conference – once again – prior to attending.

Parenthetical phrases are, in effect, fragments relating to the general meaning expressed in the “host” sentence. The “host” sentence is punctuated as if the parenthetical phrase were absent.

Place a comma or semicolon that would normally follow the word preceding the parenthetical phrase after the close parenthesis.

4 I walk whenever I can (even in rain), but my friends always take a taxi.

If a complete sentence is contained in parentheses, it should be treated as its own sentence, i.e., capitalized and punctuated appropriately within the parentheses.

4 I talked to my boss about the conference prior to attending. (She’s heard my opinion on this topic before.)

Use parentheses to set off information within references.

4 What’s Luck Got to Do With It? (Wiley and Sons: 1996) profiles winners of Ernst & Young’s Entrepreneur Of The Year® award.

Periods Use a single space after a period.

36 Contents Index

Quotation marks Place directly attributed speech in double quotation marks. When a quote runs for more than one paragraph, put quotation marks at the beginning of the quotation, at the beginning of each new paragraph and at the end of the paragraph where the quotation ends. Try not to let a quotation run for more than three paragraphs.

4 “The strategy is finalized,” said Jim Turley. 6 ‘The strategy is finalized, said Jim Turley.’

Exclamation points and question marks go inside the quotation marks if they are part of the quotation.

4 John asked: “Do you need anything from the store?” 6 John asked: “Do you need anything from the store”?

Otherwise, they go outside.

4 Did I hear him say: “I love my job”? 6 Did I hear him say: “I love my job?”

Quotations within quotations are set off with single quotation marks.

4 According to John, “Rachel said ‘today’s going to be sunny.’”

6 ‘According to John, “Rachel said “today’s going to be sunny.””

Quotations that aren’t direct speech also take double quotation marks.

4 In his paper, Smith called for “swift action.” 6 In his paper, Smith called for ‘swift action.’

Commas and periods always go inside quotation marks.

4 “They went to the store,” he said.

Colons and semicolons always go outside quotation marks (unless they are a part of the material being quoted).

4 On Wednesday he said: “I will mail this today”; it has not yet arrived.

6 On Wednesday he said: “I will mail this today;” it has not yet arrived.

4 I need the following items from the folder marked “Important”: the two files and the brown envelope.

6 I need the following items from the folder marked “Important:” the two files and the brown envelope.

Do not enclose common nicknames, humorous words or phrases, technical terms or well-known expressions in quotations.

Do not use quotation marks to set off colloquialisms or slang words or phrases; it merely draws unnecessary attention to them. However, you may use quotation marks to highlight conceptual phrases that are relatively unknown, e.g., “logic train.”

37Contents Index

Common misspellings and misused words and phrases

Contents Index

Spelling

Many problems with English spelling arise from the difference between how a word is spelled and how it is pronounced.

For example, the following sentence contains nine different pronunciations of the letters “ough.”

“A rough-coated, dough-faced, thoughtful ploughman strode through the streets of Scarborough; after falling into a slough, he coughed and hiccoughed.”

The following simple rules will help avoid some common spelling problems that result from the different ways English is sometimes spelled and pronounced (when in doubt, consult: www.merriamwebster.com):

1. Write “i” before “e” except after “c” when pronounced “ee” (“relieved,” “achieved,” “received,” “perceived.”)

When the “ie/ei” combination is not pronounced “ee,” it is usually spelled “ei” (“reign,” “foreign,” “neighbor,” “weird,” “weigh.”)

Exceptions to this rule: “fiery,” “friend” and “view.”

2. If a word ends with a silent “e,” drop the “e” before adding a suffix that begins with a vowel.

Stategstating; likegliking

Do not drop the “e” when the suffix begins with a consonant.

Stategstatement; likeglikeness; useguseful

3. When “y” is the last letter in a word and is preceded by a consonant, change the “y” to “i” before adding any suffix – except in those beginning with “i.” To form plurals of such words, the “i “ should be followed by “e” before the plural “s.”

Beautygbeautiful; frygfries; hurryghurried; ladygladies; countrygcountries; funnygfunnily

But when forming the plural of a word that ends with “y” preceded by a vowel, add “s.”

Toygtoys; playgplays; monkeygmonkeys

4. When a one-syllable word ends in a consonant preceded by one vowel, double the final consonant before adding a suffix that begins with a vowel. This is also called the 1-1-1 rule: one syllable, one consonant, one vowel.

Batgbatted, batting, batter

When a multisyllable word ends in a consonant preceded by one vowel, and the final syllable is accented, the same rule holds true: double the final consonant.

Controlgcontrolled; prefergpreferred; begingbeginning

English is a complex language. The following section covers some of the more problematic words and phrases.

39Contents Index

Avoiding overly complex words and phrases

Look out for: Consider replacing with:with regard to on/aboutin respect of/with respect to aboutsufficient enoughutilize useon occasion sometimescommonly oftenfrequently oftenis able to canprior to/previously beforeadditionally and/alsowhilst while amongst amongin close proximity to nearat this point in time (in time)/at this moment nowon a daily/monthly basis daily/monthly

Commonly misspelled words

The correct versions are shown below:accommodateacquisitionacquireraddendumaddendaadvisoradvisorybenchmarkbestsellerbestsellingbiofuelblue-collarbookkeeperbookkeepingbrainstormingbusiness peoplebusinesspersonbuzzwordbytecatalogchangeover (noun)coauthorcochairmancofoundercompact disccomprisedcooperationcosponsorcoworkercreditorcurricula

curriculumdatabasedecision-makerdecision-makingdialogecommerceemailenterpriseentrepreneurfacsimilefavorfavorabilityfaxgaugeglobalizationhandheldharassmentheadcounthealthcarehigh-tech (adj.)homepageindexesin-house (adj.)internetintranetinvestorsjudgmentknow-howlaborlaserdisclifecycle

Part 2 Common misspellings and misused words and phrases

40 Contents Index

log on (verb)logon (adj., noun)long-term (adj.)mainframemanpowermaximizemillenniamillenniummindsetminusculeongoingoffhandopportunityphenomenaphenomenonpickup (adj.)policyholderpolicy-makerpolicy-makingpostwarpowerhouseprerogativepretaxpreventiveprogramrecord-keeperrecord-keepingreengineeringrenaissanceroundtable (noun)roundtable (adj.)

service markshareholderslowdown (noun)spokesperson(s)stakeholderstand-alone (adj., noun)start-up (noun, adj.)subpoenatariffteleconferencingT-shirttrademarkupstartuptickvideocassettevideoconferencingwebwebsitewhite paperwhite-collarworkforceworkpaper(s)workplaceworkstationworkweekworldwide worldwide webyear-endyearlongyear-round

41Contents Index

US vs. British spellings

Here is a list of common words that have different US and British spellings. Remember to use US spellings in global communications.

US Britishacknowledgment acknowledgementaging ageingaluminum aluminiumanalyze analyseapologize apologiseartifact artefactbalk baulkbehavior behaviourcanceled cancelledcatalog cataloguecenter centrecheck chequecheckered chequeredcolor colourcriticize criticisedefense defenceenroll enrolfavorite favouritefinalize finaliseflavor flavourfulfill fulfilgray greyharbor harbour

US Britishhonor honourhumor humourjewelry jewelleryjudgment judgementlabor labourlicense licencemeter metremold mouldneighbor neighbouroffense offenceorganize organisepretense pretenceprioritize prioritiseprogram programmerancor rancourrigor rigoursavior saviourskeptical scepticalspecialty specialitytheater theatretraveling travellingtire tyre

Tip: If your Microsoft® Word dictionary is set to British English, change the default to US English.

Part 2 Common misspellings and misused words and phrases

42 Contents Index

Common problems

“Affect” and “effect” “Affect” is usually a verb meaning to influence. (“Bright light affects the eyes.”)

“Effect” is usually a noun meaning a result. (“The effects of the sun are detrimental.”)

However, “effect” can also be a verb meaning to cause or bring about. (“The diplomat effected a compromise.”)

“Alternate” and “alternative” These are not always interchangeable. “Alternate” means every other one in a series; it may also stand for a substitute. An “alternative” is one of two or more possibilities.

“Among” and “between” Use “among” to indicate relationship to three or more people or things, use “between” for two only.

“And/or” Use one or the other or reword the sentence to avoid this awkward construction.

“Assure,” “ensure” and “insure” “Assure” means to convince or give confidence to and generally has an object. (“We assured the client the cost would be competitive.”) “Ensure” means to make certain, guarantee or secure. (“Our efforts will ensure a quality product.”)

There are instances where we need to avoid using the words “assure” and “ensure” for legal reasons (see section on risk avoidance on page 55).

“Insure” means the promise of compensation in the event of a loss of life, property and so on.

“Beside” and “besides” “Beside” means alongside; “besides” means in addition to.

“Bring” and “take” Keep direction in mind. “Bring” generally indicates something coming toward; “take” indicates something going away or departing from.

“Compared with” and “compared to” Use “compared with” to show similarities or differences between similar things. (“Revenues for 2004 were US$14.5 billion, compared with US$13.1 billion in 2003.”)

Use “compared to” to equate dissimilar things. (“He compared his life to a voyage.”)

“Complement,” “compliment,” “complementary” and “complimentary” “Complement” is a noun denoting completeness or a verb denoting the process of supplementing something. (“The restaurant had a complement of 40 waiters.”)

“Compliment” is a noun denoting an expression of approval or a verb denoting praise. (“I received several compliments on my haircut.”)

“Comprise,” “compose,” “constitute” and “include” “Comprise” means to contain or include. (“The zoo is comprised of mammals, birds and reptiles.”)

“Compose” means to create or put together. (“The musician composed a song.” “The play was composed of three parts.”)

“Constitute,” in the sense of form or make up, may be used when either “comprise” or “compose” doesn’t seem to fit. (“These comments do not constitiute an argument.”)

Use “include” when what follows is only part of the total. (“The zoo includes apes and monkeys.”)

“Company” and “organization” In US English, these are singular nouns and should be followed by “is” not “are.”

“Continual” and “continuous” “Continual” is regular, but not constant. (“Continual maintenance keeps machinery running smoothly.”)

“Continuous” is constant. (“Our business has implemented continuous improvement programs.”)

“Different from” and “different than” One thing “differs from” another; use “different from” not “different than.”

43Contents Index

“Due to” and “because of” “Due to” is correctly used to modify a noun. (“The accident was due to bad weather.”)

Use “because of” to introduce an adverbial phrase. (“The game was lost because of carelessness.”)

“Equally as” “As” is redundant. (“They are equally talented”.)

“Farther” and “further” Use “farther” to indicate distance; “further” means in addition to.

“Fewer” and “less” “Fewer” is used in reference to a number of separate items. (“There are fewer people here this year.”)

“Less” is used for amount, degree or value. (“It was a poor performance, and the actor received less applause than usual.”)

“Forego” and “forgo” “Forego” means to go before. (“Victory was a foregone conclusion.”)

“Forgo” means to abstain from, to go without. (“He was negligent of his health and decided to forgo annual checkups.”)

“Former” and “latter” Use to refer to two people or things. (“Juan and Lucinda worked at different companies – the former at Smith & Jones, the latter at Langley’s.”)

Use “first” and “last” when referring to more than two.

“Hopefully” An adverb meaning full of hope; it is not interchangeable with “it is to be hoped.” (“He asked the question and gazed at her hopefully.”)

“If” and “whether” “If” expresses a condition. (“If you come to the meeting, I’ll bring cakes.”)

“Whether” expresses an alternative. (“We must decide whether to include instructions with the software.”)

Do not use the words “or not” following “whether”; they are unnecessary.

“Imply” and “infer” To “imply” is to suggest or express indirectly. (“John’s criticism of Mary’s performance implied she had not met expectations.”)

To “infer” is to deduce from the evidence at hand. (“After listening to John’s comments, Mary inferred her job was at risk.”)

“Into” and “in to” “Into” is a preposition. (“We went into the house.”)

“In to” is an adverb and a preposition. (“He went in to lunch.”)

Misuse can have unintentionally humorous results. (“I turned my report into the director.”)

“Its” and “it’s” Frequently confused, “its” is the possessive of the pronoun “it”; “it’s” is a contraction for “it is” or “it has.”

“Just” When used as an adverb, “just” means precisely, close to or exactly at the time referred to (now). (“The police arrived just in time.” ) It is not a synonym for “recently”.

The adjective “just” means fair, impartial, reasonable or morally correct. (“The judge was just in all her rulings.”)

“Lay” and “lie” “Lay” (past tense: “laid”) is a transitive verb meaning place or put and has an object. (“I laid the blanket on the bed.”)

“Lie” (past tense: “lay,” “lain”) is an intransitive verb meaning recline. (“I lay down on the bed to sleep.”)

“Like” “Like” should not be used to replace “as,” “as if” or “as though.” Generally, “like” should not be used to introduce a clause, but should be used as a preposition. (“She looks like me.” “She looks as I did at her age.”)

Use “such as” (preceded by a comma) rather than “like” when introducing examples. (“Everyone in the summer house played sports, such as golf and tennis.”)

“More important” and “more importantly” Use “more important.” In sentences beginning with “importantly” or “significantly,” rewrite the sentence to eliminate the construction.

“More than” and “less than” Use to indicate relative quantity. (“There are more than a dozen people in the department.” “The profits were less than US$5 billion.”)

“Over” and “under” are prepositions and should not be used for quantity.

Part 2 Common misspellings and misused words and phrases

44 Contents Index

“No sooner … than” Never say “no sooner … when.”

“Nor” and “or” Use “or” after negative expressions. (“He cannot read or write.”)

In correlative construction, use “or” after “either” and “nor” after “neither.” (“He can neither read nor write.”)

“Past” and “last” “Last” is favored; it indicates the most recent reference. (“During the last decade, technology has invaded every facet of business.”)

“Past” refers to a previous phase in time, not necessarily the most recent period. (“In the past, life was simpler.”)

“Principle” and “principal” “Principle” is a noun meaning doctrine, law, or essential element or characteristic. (“Clarity is a key principle of good writing.”)

“Principal” can be a noun or an adjective meaning first in importance or rank (“principal of the school,” “the principal directive”), or a noun designating money on which interest is computed.

“Proved” and “proven” “Proved” is the past participle of “prove.” (“They proved him guilty.”)

Use “proven” as an adjective. (“He has proven ability.”)

“Provided that” Use this form instead of “providing.” (“You may go provided that you do your chores.”)

“That” and “which” If the sentence is complete and understandable without the additional information, the construction is parenthetical and introduced by “which.” (“I’ll return this book, which I enjoyed.”)

“That” should be confined to introducing a defining construction. (“I’m returning the book that you lent me.”)

“Try and” and “Try to” Do not say “try and”; use “try” with the infinitive form of verbs. (“Try to speak.”)

“Timely” “Timely” is an adjective; use it to modify nouns, not verbs. (“He finished his work in a timely fashion.”)

“While” Use “while” to show two or more simultaneous events. (“I took notes while listening to the keynote speaker.”)

Do not use “while” in the sense of “whereas,” “although” or “but.” (“Although he spoke in a monotone, he made several interesting points.”)

“Who,” “whom,” “whose” and “who’s” The first three words are all forms of interrogative pronouns and most commonly appear in questions, except when they are relative pronouns.

4 Who said that?4 To whom did you give that file?4 Whose folders are these?

Use “who” when it’s effectively a direct substitute for someone’s name (i.e., when it’s a subject pronoun). A quick test to check if “who” is the right word is to answer the question by replacing “who” with someone’s name and leaving the rest of the sentence unchanged. This rule applies to questions rather than statements.

“Who said that?” “Dave said that.”

Use “whose” when you’re trying to identify the ownership of an item or action. In this case, it’s a possessive pronoun.

4 Whose responsibility is it to sign off this proposal? 4 Whose folders are these?

“Whom” is used for an object or an indirect object. Use it when referring to an action directed at another person or of which another person is the object. If your sentence implies the interaction between two or more people, “whom” is generally the correct choice.

4 To whom did you speak? 4 There’s the man to whom I gave the folder 4 To whom did he give the file? 4 Whom did you see at the conference? (Direct object)

“Who’s” is easy to remember: it’s the contracted version of “who is.”

4 Who’s going to take responsibility for this? 6 Whose going to take responsibility for this? 6 Who’s folder is that?

45Contents Index

Contents Index

Part 3

Legal considerations

Contents Index

Avoiding legal risks

Contents Index

How we describe Ernst & Young

Inappropriate use of our name may also violate member firms’ regulatory and independence obligations or adversely affect their risk profile. It is important that you familiarize yourself with the global policy on EY name use and comply with its requirements.

Ernst & Young’s verbal brand and positioning – and how to use them Always write “Ernst & Young” with an ampersand and initial capitals. Keep “Ernst & Young” together on one line, instead of running over two lines.

Write “Ernst & Young” out in full in externally published material, whether printed matter or electronic. This also applies to reports, proposals and other material you write for clients. However, you may use the abbreviated form EY within charts and diagrams and after the first mention of “Ernst & Young (EY)” in legal and technical documents. The “E&Y” abbreviation is never used.

Avoid wordplays involving “EY” in all external communications.

Our positioning, Achieving Potential – Making A Difference, should always be written in this form. All the words have initial capitals. The dash is an em dash, rather than the shorter en dash.

It’s also important that we use appropriate language to describe Ernst & Young services.

There are a number of approved standard wordings that are used repeatedly to describe Ernst & Young and our services. We often refer to these as boilerplate. They include the standard write-ups that appear on the backs of brochures, in proposals and on other external documents.

Using the Ernst & Young boilerplate The approved boilerplate wording for EY is shown below:

(Correct version as of October 2008)

About Ernst & Young Ernst & Young is a global leader in assurance, tax, transaction and advisory services. Worldwide, our 135,000 people are united by our shared values and an unwavering commitment to quality. We make a difference by helping our people, our clients and our wider communities achieve their potential.

For more information, please visit www.ey.com.

Ernst & Young refers to the global organization of member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.

Using the appropriate copyright for cross-border materials © 2008 EYGM Limited. All Rights Reserved.

Do not use country-specific copyright or name of member firm on cross-border materials. Always confirm that the year is correct.

Ernst & Young’s name is one of our most valuable assets and its integrity is key to our success as a global professional services organization.

49Contents Index

Using the legal disclaimer The legal disclaimer must be clearly displayed on appropriate external marketing publications. If in doubt, include the disclaimer and check with EYG Legal:

(Correct version as of 1 November 2006)

This publication contains information in summary form and is therefore intended for general guidance only. It is not intended to be a substitute for detailed research or the exercise of professional judgment. Neither EYGM Limited nor any other member of the global Ernst & Young organization can accept any responsibility for loss occasioned to any person acting or refraining from action as a result of any material in this publication. On any specific matter, reference should be made to the appropriate advisor.

Using the web address It is important to direct your audience to the most relevant page within ey.com. You can do this using a country, service line or industry-specific URL. The address should be as short as possible:

4 www.ey.com/automotive 4 www.ey.com/us/tax

However, on stationery the web address is always www.ey.com.

Including client names in marketing material Care should be taken when referencing specific companies in your content. You must consider tone when mentioning companies, as well as whether the companies are Channel 1 clients of EY.

Some jurisdictions require prior approval from a client to use the client’s name. At a minimum, you must notify the client service partner for any client mentioned in EY materials.

When mentioning a Channel 1 client’s name in external materials, it is important not to mislead the reader or inadvertently imply joint marketing between EY and the client. In order to mitigate that risk, a few good practices to be aware of are:

• MaintainabalanceofChannel1andChannel2or nonclient references in the content.

• Ifcontentisbasedontheinternet,wedonothyperlinkto the Channel 1 client’s site and we do not allow the Channel 1 client to link back to our site.

• Wedonotprovidetestimonialsorendorsementsaboutthe client or its business. We also do not use testimonials from Channel 1 clients about our services. It is generally permitted to use testimonials from Channel 2 clients provided we have their consent as to how and where those testimonials are used.

Please consult with your country independence leader if or when you are uncertain about the use or mention of a Channel 1 client name in thought leadership, publications, press releases or other widely distributed external marketing collateral.

For additional guidance on referring to companies, please contact your Area SCORE or external document review team.

Referring to business arrangements or sponsorships Business arrangements including contracts, joint agreements and partnering with other companies can have significant legal and regulatory implications. They should be described with precision and should not overstate the arrangement. For example, the word “partner” should rarely be used.

Part 3 Avoiding legal risks

50 Contents Index

Avoiding risky words and phrases

Our global society is becoming increasingly litigious. We wish to avoid exposing our organization to unnecessary risk through the words and phrases we use in our communications.

Your content should be accurate, complete and current. Avoid using language that may be difficult to prove in court. When in doubt, ask yourself if you can offer substantive evidence of your claim – and if you cannot, revise the language.

In addition, avoid explicit or implied claims about the nature, scope or impact of services or personnel:

• Donotover-promiseorleadaclienttoexpectaresultthatis greater than or different from what we expect to deliver.

• Ernst&Youngdoesnotoffer“innovative”or“unique”solutions, or services that “exceed professional standards” by being “specialized” or “expert.”

• Avoidmakingpromises– expressed or implied – of certain outcomes, results or value and implying Ernst & Young will either take responsibility for or implement suggested approaches, or make decisions that are the responsibility of client management.

• Ernst&Youngdoesnotdesign,sellorinstallsoftware,or deliver IT implementation services. If a software tool is discussed with a client in connection with a strategic alliance, indicate the alliance partner and make sure there is a separate agreement between the client and the software provider.

On the next page is a list of common words and phrases we should avoid when describing our organization and our services. We’ve suggested alternatives that are less open to misinterpretation or to claims we did not perform to the required standard. We have also included a rationale as to why the phrase should be avoided.

Certain words and phrases require particular caution when being used with reference to a Channel 1 client as they have independence implications. For example, “we provide solutions ...” and “we add value …” require great care when a Channel 1 client is involved.

If you are uncertain about the proper use of a word or phrase, please contact your Area SCORE or external document review team.

51Contents Index

Part 3 Avoiding legal risks

Words to avoid Rationale Suggested alternative wording

• globalfirm• worldwidefirm• theworldwidefirmofErnst&Young

This implies Ernst & Young’s network is a single global entity or the same legal organization from country to country, which it is not. Legal and regulatory rules prohibit this. It presents liability implications for partners of other Ernst & Young firms.

global/worldwide organizationglobal network of firmsglobal organizationglobal association of firmsErnst & Young’s worldwide organization

• Ernst&Youngaffiliates Legal and regulatory rules prohibit this.This has liability implications for partners.

associated firmsmember firmsrefer to each member firm as being a “separate and independent legal entity”

• Ernst&Young,yourbusinesspartner• partner(verb)• partner(noun)• partnering• alliance

“Partnering” can imply a legal or other type of relationship with a client that we must avoid for professional independence or legal reasons.

The general rule is that “partner” can only be used with the specific legal entity of which the person is a partner. The entity name should be confirmed by local/Area Legal or Q&RM. However, it is preferable to use a term other than

“partner.” The exception to the general rule is functional titles e.g., “Area Managing Partner.”

work withwork closelyclose cooperationcollaborate teaming (Channel 2 only)team (Channel 2 only)

• theprogramwill… Unconditional promises may be unfulfilled. we have designed this program to …

• strategicreview• high-levelreview• desk-topreview

These statements are not specific, may mean different things to different people, and should, therefore, be avoided.

our engagement will focus on (what? Be specific)our engagement will consist of (what? Be specific)on the basis of the information provided to us [in response to our requests] we will conduct …

52 Contents Index

Words to avoid Rationale

Suggested alternative wording

• timeisoftheessence This phrase has a strict legal meaning, and would enable the client to terminate if we fail to deliver exactly on time, for whatever reason.

on a timely basistimelyreasonable efforts to complete work within a scheduled time period

• veryhigheststandards• higheststandards• bestefforts• we will perform the services to the very

highest standards

These phrases would increase the duty of care on us beyond that which would otherwise be imposed.

applicable professional and technical standardsapplicable professional standardsreasonable effortsdue care or due professional care

• wewillsatisfy• thereportwillsatisfy• toyoursatisfaction• satisfactorily• satisfy

These words raise the legal standard against which our services or actions are measured.

Clients may say they are not satisfied for unsupportable reasons.

in this proposal/agreement we …for this assignment we will (be specific) …we will address … ; the report will address …in accordance with this proposal or agreement …address

• stateoftheart• cuttingedge• bestpractice

This can be interpreted that we are asserting that something is the best practice.

current proven technology/techniquesaccepted practiceleading practice

• expert• expertise• wewillprovideanexpert• specialist• specialized• unique• world-class

Are we sure the staff we are putting onto the job are experts or specialized in the particular field?

These words may promise certain results from our services. Use of these words raises a higher legal standard against which our services or actions are measured.

expert testimony (Fraud Investigation & Dispute Services only)professional, seasoned, experienced, knowledgeablesubject-matter resourcewe will provide a team member with experience in …leading/leading class

53Contents Index

Part 3 Avoiding legal risks

Words to avoid Rationale Suggested alternative wording

• implementactions• makedecisions• determine• select• implement• wewilldetermine,select,implement

We avoid making the final decision, and leave the client to make the ultimate determination or selection.

There are significant risks associated with taking on the obligation to implement. We seek to avoid these unless we have specifically been asked to undertake this and are confident we have the resources, knowledge and contracted protections.

This implies or clearly states we are making a decision that is our client’s responsibility, for which we cannot assume liability. For example, we cannot indicate our services will result in higher profits for a client, or increased efficiency.

recommend, adviseproposeassist with implementationwe will recommend, propose, assist client in determining, selecting, developing and so on assist or help

• weprovidesolutions This phrase implies a level of certainty with respect to the results.

options, approaches, alternatives, recommendations services

• wewillprovidegoods,products Use of these terms may raise the legal standard against which our services or actions are judged. These terms may be used but require precise definition of what will be provided or delivered.

servicesadvicereportswork product

• deliverable Using the word “deliverable” when we provide the client with advice, recommendations or a report, could imply we are making different representations and warranties that might not normally apply to our services.

work product recommend, advice, report are be used when applicable

• best• bestpossible

These are absolute and may be difficult to prove and easier to disprove.

appropriatereasonable

54 Contents Index

Words to avoid Rationale Suggested alternative wording

• all• lookatallaspects• wewillreviewallaccountingpolicies,wehave

considered all of the ramifications

“All” is an overused word. It implies a level of thoroughness that is difficult to achieve and open to interpretation. For example, it is unlikely we will be looking at “all aspects,” and in any event we do not commit to do so.

our engagement will address …

• addvalue• value-added• value-addedideas• value-addedservices• value-based• wewillcreate,addormaximizevalue

This implies or promises certain results from our services. help addresscontributeassisthelp the client to …describe the benefitswell-informed practical advicefindings-based

• meetorexceedexpectations• delivertheanticipatedvalue

This implies or promises certain results from our services. comply with/in accordance with the provisions of the agreement (or the agreed-upon specifications)

• ascertainorknowyourneeds It is preferable to work with clients, rather than to have an active/passive relationship.

work with you to understand/develophelp you identify or articulate your needs

• wewillensure…• toensure,warrantorguarantee…• ensure• guarantee• wehaveensured• assure• insure• assurance

We avoid giving warranties or guarantees, as these are absolute promises, and could lead to us assuming responsibility for all losses flowing from a breach.

“Assure” or “Assurance” is never used in relation to Channel 2 advisory services; it implies or promises certain results. It also implies the work has been performed in accordance with International Standards on Assurance Engagements or similar undertakings.

we will consider whether …address, identify, assist, provide, help, facilitate, acknowledge, confirm, demonstrate, distinguish, recognize, substantiate, support, use reasonable commercial efforts to cause (“in order to ensure” can usually be changed to “so that”)

55Contents Index

Part 3 Avoiding legal risks

Words to avoid Rationale

Suggested alternative wording

• our manuals will be the benchmark for performance measurement …

Manuals are not agreed as a standard against which we will be measured.

our methodologies standardize a consistent approach

• wewillreviewfor…• wewillaudit…• wewillperformanaudit…

This implies a level of certainty or completeness with respect to our services.

The term has a predefined/different meaning in certain countries.

our engagement will address …we will scan …we will read …we will analyze ...

• wewillidentifyanyconcern… This implies a level of certainty or completeness with respect to our services.

we will seek to identify significant concerns …

• wewillreportallweaknesses… This implies a level of certainty or completeness with respect to our services.

we will report significant concerns we have identified ...

• wewillprepareanexception-basedreport… This implies a level of certainty or completeness with respect to our services.

we will prepare a report highlighting significant concerns we identified ...

• conclude This offers positive assurance. summarize

• wewill(ourserviceswill)enabletheclient... This implies a level of certainty or completeness with respect to our services.

help

• consulting Regulatory limitations and contractual restrictions make it prudent not to use certain words and phrases to describe our work.

advisory

56 Contents Index

Words to avoid Rationale

Suggested alternative wording

• your/thecontrolsareeffective… If we include this absolute statement, clients might seek to hold us responsible for any breach of their controls.

This implies a conclusion or form of positive assurance.

based on our procedures, we did not identify any significant weaknesses …

• controlsarepoor… This implies a conclusion or form of positive assurance. controls require/may need improvement

• certify• correct• accurate

This implies a level of assurance we do not provide in advisory work when we write or speak about results of our work.

compare

• comprehensive This implies all aspects are covered. It is unlikely we will be looking at all aspects, and in any event we do not commit to do so.

broad detailed

• maximize• minimize

These are absolutes that may be difficult to prove and easier to disprove..

to improve/reduce the likelihood of …

57Contents Index

Contents Index

Part 4

Resources

Contents Index

Guides to better writing

Contents Index

Technical guides to US English

US English is the global language of Ernst & Young. For more information about US grammar and style rules, please refer to:

• Goldstein, N. (2007). Associated Press Stylebook and Briefing on Media Law. Basic Books, Inc.

• Strunk, W. and E.B. White, (1999). The Elements of Style. Longman.

• The Chicago Manual of Style (2007). University of Chicago Press.

• Johnson, E. D. (1994). The Handbook of Good English. Washington Square Press.

• Gordon, K. E. (2003). New Well-Tempered Sentence: A Punctuation Handbook for the Innocent, the Eager, and the Doomed. Mariner Books.

• Garner, B. A. (2003). Garner’s Modern American Usage. Oxford University Press.

General writing guides

• Atkinson, M. (2004). Lend Me Your Ears: All You Need to Know about Making Speeches and Presentations. Vermilion.

• Chambers Complete Guide to English Grammar and Usage (1996). Chambers.

• Cutts, M. (2007). Oxford Guide to Plain English. Oxford University Press.

• Denning, S. (2005). The Leader’s Guide to Storytelling: Mastering the Art and Discipline of Business Narrative. Jossey Bass.

• Heath, C. and D. (2007). Made to Stick: Why Some Ideas Take Hold and Others Come Unstuck. Random House.

• Raphaelson, J. and K. Roman, (2000). Writing That Works: How to Communicate Effectively in Business. HarperCollins.

Readability and the Flesch Reading Ease Score

As we have explained in the main body of this guide, you can make your writing much easier to read by adhering to the following key rules:

• Use active rather than passive verbs.

• Avoid nouns made out of verbs.

• Aim to write between 15 and 20 words in a sentence.

• If there is a choice of words with the same meaning, use the simpler word.

• Write no more than six sentences in a paragraph.

Microsoft® Word provides a facility that measures how well your writing follows these rules – the Flesch Reading Ease Score. The higher the score, the more readable your document. To access this tool:

• Click on “Tools” on the standard toolbar and select “Spelling and Grammar.”

• On the dialog box click “Options” and check (tick) “Show readability statistics.”

• Go back to the standard toolbar and click “Spelling and Grammar.”

• You will see your score when you have completed your spelling and grammar check.

There is a wealth of guides to both technical style and general writing techniques. A selection is shown below.

61Contents Index

Ernst & Young writers should aim for the following scores:

• Averagewordspersentences≤20

• Charactersperword≤8

• Passivesentences≤20%

• Flesch Reading Ease Score around 50% to 60%

To put this into context, Time and The Economist score about 52% and the Harvard Law Review scores in the low 30s.

Ernst & Young’s writing checklist

Before you start:

• What is the purpose of your communication?

• Do you have a clear picture of your reader?

• Do you have all the information you need?

• Have you checked your assumptions?

As you are writing:

• Is the purpose of the text clear to the reader, not just to you?

• Do you have a persuasive argument?

• Do the headlines and sub-heads attract the attention of your readers?

• Have you stayed on topic or is there text that can be deleted?

• Does the flow make sense?

When you have finished:

• Are your sentences short and simple?

• Have you focused on outcomes?

• Have you checked your facts?

• Does the text express a clear point of view?

• Does the communication reflect our values?

• Does it reflect our positioning of Achieving Potential – Making A Difference?

Before you publish:

• Find someone else to review your work – for content and grammar.

• Give it a good proofread.

• Do you have appropriate sign-off?

62 Contents Index

63Contents Index

Contents Index

Index

Contents Index

Index

A Abbreviations 26About Ernst & Young 10, 49About this guide 4Acronyms 26, 33Adjectives 19Affect 43All Rights Reserved 49Alternate 43Alternative 43Among 43Ampersands 27And 20Apostrophes 33Associated firms 52Associated Press Stylebook and Briefing on Media Law 61Assure 43, 55Audience 18, 24

B Because of 44Before you start 62Beside 43Besides 43Brand 49Breaking lines 27Bring 43Bullet point lists 27But 20

C Capitalization 28Checklist 62Clarity 25Collaborate 52Colloquialisms 25, 37Colons 33Commas 34Common problems 43Commonly misspelled words 40Compared to 43Compared with 43Complement 43Complex words 39Compliment 43Compose 43Compounding 35Comprise 43Consistency of writing 5, 20Constitute 43Context 13, 19Continual 43Continuous 43Cooperation 52Copyright 49Cut by a third 20

D Dashes 36 Dates 29 Describing Ernst & Young 49 Different from 43 Different than 43 Due to 44

E Editing your work 20 Effect 43 Email and web addresses 30Ensure 43Equally 44Ernst & Young affiliates 52Expressions 25

F Farther 44 Fewer 44 Flesch Reading Ease Score 17, 21, 61Flow 17, 19, 20Focusing on outcomes 13Footnotes 27Forego 44Forgo 44Former 44Further 44

66 Contents Index

G Gender neutrality 30Global firm 52Global network 52Global organization 52Guides to better writing 60

H Harvard Law Review 62Headlines 30Hopefully 44Hyphenation 35

I If 44Imply 44Infer 44Infinitives 21Insure 43, 55Into 44Italics 30Its 44It’s 44

J Just 44

K Keywords 19

L Last 45Latter 44Lay 44Legal risks 48Less than 44Lie 44Like 44Lists 27Logic train 17, 37

M Member firms 49Momentum 19Money measurements 30More important 44More than 44

N New Well-Tempered Sentence 61 No sooner 45Nor 45Numbers 30

O Online writing 19Outline 17

P Pace 19Parentheses 36Partner 50, 52Passive language 13, 20, 21Past 45Point of view 13Popular culture 25Positioning 5, 11Practical guidance 16Prepositions 44Principal 45Principle 45Principles of writing for Ernst & Young 12, 25, 26 Pronunciation 39Proofreading 20, 62Proved 45Proven 45Provided that 45Punctuation 32Purpose 17, 62

Q Quotation marks 37

R Readability 17, 21, 61Relevancy 19Risky words and phrases 50Rule of three 20

67Contents Index

SSeasonal references 25Sections 17Semicolons 34, 37Signposts 19Spam 19Spelling 20, 39, 40Split infinitives 21Sub-heads 17, 19, 62Superlatives 25

T Take 43Teaming 13, 52Telephone numbers 31That 45The Chicago Manual of Style 61The Elements of Style 61The Handbook of Good English 61Time is of the essence 53Timely 45, 53Titles 19, 28

UUnderstand your audience 18US vs. British spellings 42

VValues 11, 13Verbs 20, 21

WWeb 19Web addresses 29Where to start 17Whether 44Which 45While 45Who 45Whom 45Who’s 45Whose 45Words to avoid 52Worldwide firm 52 Writing for a global audience 24

68 Contents Index

69Contents Index

70 Contents Index

71Contents Index

Find out more about our brand at The Branding Zone: http://brandingzone.ey.net

www.ey.com

© 2009 EYGM Limited. All Rights Reserved.

EYG no. EX0001