It’s not often discussed, but running out of money has to be every accountant’s nightmare and Andrew Willetts knows exactly what it’s like to be in the grip of a cashflow crisis. Many years ago, when working at a cash-strapped plc, the tap indeed dried up. He describes the experience as the low-point of his career. ‘The creditors were camped out in reception,’ he says with a shudder. ‘I will never take for granted being part of a well-funded business.’

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