Nationally, 59% of councils have accepted the government's offer of a grant in return for a freeze in council tax, according to a survey by the Chartered Institute of Public Finance and Accountancy.

BBC: Lincoln City Hall

London (Financial Times) -- US finance chiefs beware: accountancy's answer to RoboCop will soon be watching you.

CNN: SEC to roll out 'RoboCop' against fraud

It said cities that had performed well, such as Edinburgh, Cambridge and London, all had strong private sectors, and high numbers of skilled residents and "knowledge workers" - those who work in professions such as law, accountancy and finance.

BBC: Economic gap between UK cities 'widening'

According to the main annual survey of independent school finance, published by Horwath Clark Whitehill, an accountancy firm, teaching staff costs rose 6.5% in 2001 and 5.2% in 2002, while fees rose 7.3% and 7.9%.

ECONOMIST: Private schools: Old school ties | The