Achieving potential

through words
Ernst & Young’s global writing and style guide
Updated 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
 ommon misspellings and
C
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
Contents Index 3
About this guide

Contents Index
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.

How can we achieve effective, consistent and compelling This guide addresses these needs in two ways:
communication across the full range of materials we
1. It provides clear guidance and offers practical advice to
produce?
everyone involved in written communications for EY.
We start by recognizing that our written words form our
2. It acts as a reference tool for EY professionals who
verbal identity – they convey a sense of who we are and
need to be aware of EY’s global writing and style
what we stand for. By applying a consistent tone of voice,
guidelines when producing proposals, reports or
we can reinforce the personality of our brand and make
other communications that are not restricted to
a deeper impression on our audiences.
a single country.
Beyond the personality of our communication, we want
Because this is a global writing and style guide, it is written
to demonstrate a unified style and consistent mastery
in US English, our global business language.
of language to convey messages that are often complex,
with clarity and confidence. There are also sections on punctuation, spelling and usage
of grammar for writers whose first language isn’t English
Effective communication has the potential to engage, inspire,
and for writers who want a refresher on common pitfalls
educate, persuade and inform. We can make a difference to
and how to avoid them.
our readers by treating them to writing that is succinct, clear,
fluent and exact in its meaning – allowing them to extract the By applying the principles in this guide, you will help EY
key points that matter, swiftly and easily. to achieve global consistency in our messaging and style,
which strengthens our brand and helps us to achieve our
strategic objectives.

Contents Index 5
Using this guide

Contents Index
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.

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 Inexperienced writers/those wanting a refresher
and professionally

Writing for a global audience How to achieve clarity when writing for a global Writers communicating to a global or cross-border
readership audience

Punctuation Clear explanations of the role and use of English Writers who wish to avoid common mistakes
punctuation marks

Common misspellings and misused words Commonly misspelled and misused words and Writers who wish to avoid common mistakes
and phrases phrases and their correct versions

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

Standard disclaimers and boilerplate wording

4. Resources Guides to better writing Useful technical guides and checklists to consult Writers seeking further guidance
when writing

Contents Index 7
Contents Index
Part 1
Writing for Ernst & Young

Contents Index
About Ernst & Young

Contents Index
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).
Our values: who we are
• People who demonstrate integrity, respect and teaming.
• People with energy, enthusiasm and the courage to lead.
• P
 eople 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.
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Principles of writing

Contents Index
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.
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.
• B
 e 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:
• B
 alance issues and problems with possible answers
and alternatives.
• A
 lways 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.
Contents Index 13
Contents Index
Part 2
Global style principles

Contents Index
Practical guidance

Contents Index
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.
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.
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Part 2 Practical guidance
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?
18
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.
 Clients benefit from our service.
6
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.)
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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. T
 hink 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.
Contents Index 19
Part 2 Practical guidance
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.
20
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)
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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 Verb
arrangement arrange
completion complete
conclusion conclude
configuration configure
failure fail
implementation implement
integration integrate
investigation investigate
management manage
organization organize
provision provide
recognition 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 example
In 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 text
This 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.
Contents Index 21
Part 2 Practical guidance

Applying the guidelines
We 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.
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.

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.”

22 Contents Index
Contents Index 23
Writing for a global audience

Contents Index
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.

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”).

Contents Index 25
Part 2 Writing for a global audience
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, UK
6 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
26
Abbreviate common Latin references: Acronyms
Wherever possible, don’t use acronyms. While they shorten
“e.g.,” (for example)
long titles or sentences and save readers valuable time,
“i.e.,” (that is)
acronyms may be confusing. Consider whether an acronym
“et al.” (and others like)
you’re using has more than one meaning. For example,
“ibid.” (“in the same source,” used in footnote)
“IAS” is used for International Accounting Standards,
“etc.” (and so on)
Investment Advisory Services and Internal Audit Services.
• U se “e.g.,” – set off with a comma – to precede a list Use acronyms sparingly and only after you have introduced
of examples them with a full explanation.
• Never use “etc.” at the end of a list that begins with “e.g.,”
Do not use EY group or departmental acronyms such as
• You may, however, use “etc.,” within a sentence
TAS, AABS or RAS in external documents – always write
• Use “i.e.,” – set off with a comma – to introduce a
the names out in full.
rephrased statement, never a list
When you introduce an acronym for the first time, place
4 e.g.,
it in parentheses after the fully written version. After that,
4 i.e.,
it’s acceptable to use just the acronym.
6 eg
6 ie 4 The World Health Organization (WHO) is based in
Switzerland.
Avoid using “etc.” where possible. Precede a list of items with
6 The (WHO) World Health Organization is based in
“such as” or “including,” or substitute a phrase such as “and
Switzerland.
so on” at the end of a series that is too long to list entirely.
It is not necessary to put quotation marks around the
Use singular abbreviations for both singular and plural words.
acronym in parentheses, unless using legal document
4 100lb, 60mph format (financial statements, et al.).
6 100lbs, 60mphs
4 The World Health Organization (WHO) is based in
Switzerland.
6 The World Health Organization (“WHO”) is based in
Switzerland.
Contents Index
Ampersands
Do not use an ampersand (&) as a general substitute for
“and” between two lowercase words.
4 think and act
6 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&RM
6 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.
Contents Index 27
Part 2 Writing for a global audience
Capitalization
We have set our capitalization rules with the following
in mind:
• W
 e want our text to be clear and readable, in a style that’s
consistent across EY
• We want rules that writers can apply with ease
• W
 e want to reflect the modern trend away from
capitalization
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
28
Examples of headings
4 Why are some companies more successful than others?
4 Complex markets demand simple solutions
4 Creating the right climate for a successful business
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.
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 Dates and times
initial capitals. But if you’re abbreviating them, do use initial If expressing two dates indicating a period of time within
capitals and include periods. the same century, drop the first two numbers in the second
date. If the dates are in different centuries, full years must
4 northeast, west, south, N.E., W., S.
be used. Use an en dash between numbers (without space
Use initial capitals for the names of laws, acts and bills. between the dash and the number).
4 Freedom of Information Act, Data Protection Act 4 1950-55, 1890-1960
6 1890-60
Please note that we do not use initial capitals for “web”,
“website” or “internet”. “Website” should be one word. If you’re referring to decades, don’t insert an apostrophe
after the last digit.
4 You can find more information on the website.
4 Since the internet was launched, we’ve seen new kinds 4 1990s, 1970s
of business emerge. 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)
Contents Index 29
Part 2 Writing for a global audience
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.
30
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 Times
6 Forbes, the Wall Street Journal, The Financial Times
Do not italicize any word that is not part of the official title.
4 Fortune magazine
6 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, nine
6 1, 2, 8, 9
Express numbers 10 and above as digits.
4 15, 46, 33, 17
6 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.
Contents Index
Capitalize and spell out whole numbers and fractions that Telephone numbers
begin a sentence. All telephone numbers should be presented in the following
format:
4 Ten people attended.
6 10 people attended. • Always use the plus sign (+) and the country code.

4 One-fourth of respondents • Group the digits according to the way they are grouped
6 ¼ of respondents in each individual country, using spaces or dashes to
separate them, not periods.
Use a comma to set off thousands in numbers of four digits
or more. 4 + 44 (0)20 7951 2000
4 + 1 212 773 8092
4 1,000, 5,000, 26,000
4 + 41-58-286-42-88
6 1000, 5000, 26000
6 + 49.30.68.23.24
Use the percentage symbol (%) rather than the word, unless
it appears after a spelled-out number.

4 8%
4 Eight percent
4 8% to 10%
6 8 percent
6 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

Contents Index 31
Punctuation

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

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.”
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
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.

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
Use an apostrophe to form the plurals of a single letter. Capitalize the first word after a colon only if it is a proper noun.
4 A’s, B’s, C’s 4 The following advisors were consulted: Ernst & Young,
6 As, Bs, Cs Lopez Associates and Bingley.
6 The following advice can help: Ensure you take notes,
Add an apostrophe to the last element to show joint
speak clearly and concentrate on the topic.
possession.
Use a colon to introduce an explanatory word or phrase.
4 Jack and Jill’s hill
6 Jack’s and Jill’s hill 4 There were three factors: time, expense and resources.
6 There were three factors, time, expense and resources.
Add an apostrophe to each element to show individual
possession. Use a colon to introduce dialogue and quotes.
4 Bob’s and Sally’s term papers 4 Smith said: “Where were you last night?”
6 Bob and Sally’s term papers Jones said: “At home.”
6 Smith said, “Where were you last night?”
Jones said, “At home.”

Contents Index 33
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.
34
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 2004
6 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.
Contents Index
Use a comma when introducing dates and places at the
beginning of a sentence.
4 I n 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 4 They agree to a long-term solution.
When considering whether to hyphenate words, try 6 They agree to a long term solution.
writing (or imagining) the sentence structure in its 4 The solution that they agreed to was for the long term.
longest (unabbreviated) form. If the word order is 6 The solution that they agreed to was for the long-term.
reversed as a result of the abbreviation, you generally
Do not hyphenate words ending in “-fold” and “-score.”
need to add a hyphen.
4 Fourscore, tenfold
Original sentence:
6 Four-score, ten-fold
4 What is the process for making decisions?
Hyphenate multiword compound nouns.
Abbreviated form:
4 Know-it-all
4 What is the decision-making process? 6 Know it all
6 What is the decision making process?
When preceding a noun, “up-to-date” requires hyphens.
Original sentence:
4 An up-to-date version of the document.
4 I’d like to speak to the people who will be keeping the 6 An up to date version of the document.
records.
4 The document is up to date.
Abbreviated form: 6 The document is up-to-date.
4 I’d like to speak to the record-keepers. Generally, capitalize and hyphenate a single-letter prefix.
6 I’d like to speak to the record keepers.
4 V-8 engine
Another useful rule is that any adjectival compound beginning 6 v8 engine, v – 8 engine
with “self,” “well,” “ill” or a numeral is hyphenated. Most
Connect nouns, adjectives and adverbs with hyphens to
compounds ending in “free” need hyphenating.
make an adjective modifying a noun.
4 Self-sufficient
4 Galaxy-galaxy collisions
4 Ill-advised
4 High-energy physics
4 Well-known
4 Long-term integration
4 Duty-free
4 Fast-drawn conclusion
Use this hyphenated form when using the compound before
a noun. When using it alone after the verb “to be” do not
hyphenate.
Contents Index 35
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
36
Parentheses Use parentheses to set off information within references.
Use parentheses to enclose words or figures that clarify
4 What’s Luck Got to Do With It? (Wiley and Sons: 1996)
or are used as an aside.
profiles winners of Ernst & Young’s Entrepreneur Of The
4 I received my fee (US$5,000) in a certified check. Year® award.
4 I talked to my boss about the conference (once again)
Periods
prior to attending.
Use a single space after a period.
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.)
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.’
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.

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.””
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.”

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.’

Contents Index 37
Common misspellings and
misused words and phrases

Contents Index
English is a complex language. The following section covers
some of the more problematic words and phrases.
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 4. When a one-syllable word ends in a consonant preceded
adding a suffix that begins with a vowel. by one vowel, double the final consonant before adding
a suffix that begins with a vowel. This is also called the
Stategstating; likegliking
1-1-1 rule: one syllable, one consonant, one vowel.
Do not drop the “e” when the suffix begins with a consonant.
Batgbatted, batting, batter
Stategstatement; likeglikeness; useguseful
When a multisyllable word ends in a consonant preceded
3. When “y” is the last letter in a word and is preceded by a by one vowel, and the final syllable is accented, the same
consonant, change the “y” to “i” before adding any suffix rule holds true: double the final consonant.
– except in those beginning with “i.” To form plurals of
Controlgcontrolled; prefergpreferred; begingbeginning
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
Contents Index 39
Part 2 Common misspellings and misused words and phrases

Avoiding overly complex words and phrases Commonly misspelled words

Look out for: Consider replacing with: The correct versions are shown below:
with regard to on/about accommodate curriculum
in respect of/with respect to about acquisition database
sufficient enough acquirer decision-maker
utilize use addendum decision-making
on occasion sometimes addenda dialog
commonly often advisor ecommerce
frequently often advisory email
is able to can benchmark enterprise
prior to/previously before bestseller entrepreneur
additionally and/also bestselling facsimile
whilst while biofuel favor
amongst among blue-collar favorability
in close proximity to near bookkeeper fax
at this point in time bookkeeping gauge
(in time)/at this moment now brainstorming globalization
on a daily/monthly basis daily/monthly business people handheld
businessperson harassment
buzzword headcount
byte healthcare
catalog high-tech (adj.)
changeover (noun) homepage
coauthor indexes
cochairman in-house (adj.)
cofounder internet
compact disc intranet
comprised investors
cooperation judgment
cosponsor know-how
coworker labor
creditor laserdisc
curricula lifecycle

40 Contents Index
log on (verb) service mark
logon (adj., noun) shareholder
long-term (adj.) slowdown (noun)
mainframe spokesperson(s)
manpower stakeholder
maximize stand-alone (adj., noun)
millennia start-up (noun, adj.)
millennium subpoena
mindset tariff
minuscule teleconferencing
ongoing T-shirt
offhand trademark
opportunity upstart
phenomena uptick
phenomenon videocassette
pickup (adj.) videoconferencing
policyholder web
policy-maker website
policy-making white paper
postwar white-collar
powerhouse workforce
prerogative workpaper(s)
pretax workplace
preventive workstation
program workweek
record-keeper worldwide
record-keeping worldwide web
reengineering year-end
renaissance yearlong
roundtable (noun) year-round
roundtable (adj.)

Contents Index 41
Part 2 Common misspellings and misused words and phrases

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 British
acknowledgment acknowledgement
aging ageing
aluminum aluminium
analyze analyse
apologize apologise
artifact artefact
balk baulk
behavior behaviour
canceled cancelled
catalog catalogue
center centre
check cheque
checkered chequered
color colour
criticize criticise
defense defence
enroll enrol
favorite favourite
finalize finalise
flavor flavour
fulfill fulfil
gray grey
harbor harbour
US British
honor honour
humor humour
jewelry jewellery
judgment judgement
labor labour
license licence
meter metre
mold mould
neighbor neighbour
offense offence
organize organise
pretense pretence
prioritize prioritise
program programme
rancor rancour
rigor rigour
savior saviour
skeptical sceptical
specialty speciality
theater theatre
traveling travelling
tire tyre

Tip: If your Microsoft® Word dictionary is set to British

English, change the default to US English.

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” “Constitute,” in the sense of form or make up, may be used
“Beside” means alongside; “besides” means in addition to. when either “comprise” or “compose” doesn’t seem to fit.
(“These comments do not constitiute an argument.”)
“Bring” and “take”
Keep direction in mind. “Bring” generally indicates Use “include” when what follows is only part of the total.
something coming toward; “take” indicates something (“The zoo includes apes and monkeys.”)
going away or departing from.
“Company” and “organization”
“Compared with” and “compared to” In US English, these are singular nouns and should be
Use “compared with” to show similarities or differences followed by “is” not “are.”
between similar things. (“Revenues for 2004 were US$14.5
“Continual” and “continuous”
billion, compared with US$13.1 billion in 2003.”)
“Continual” is regular, but not constant. (“Continual
Use “compared to” to equate dissimilar things. maintenance keeps machinery running smoothly.”)
(“He compared his life to a voyage.”)
“Continuous” is constant. (“Our business has implemented
 Complement,” “compliment,” “complementary”
“ continuous improvement programs.”)
and “complimentary”
“Different from” and “different than”
“Complement” is a noun denoting completeness or a
One thing “differs from” another; use “different from” not
verb denoting the process of supplementing something.
“different than.”
(“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.”)
Contents Index 43
Part 2 Common misspellings and misused words and phrases
“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.
44
“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.
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?
Contents Index 45
Contents Index
Part 3
Legal considerations

Contents Index
Avoiding legal risks

Contents Index
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.
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.
Contents Index 49
Part 3 Avoiding legal risks
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.
50
Including client names in marketing material Please consult with your country independence leader if
Care should be taken when referencing specific companies or when you are uncertain about the use or mention of a
in your content. You must consider tone when mentioning Channel 1 client name in thought leadership, publications,
companies, as well as whether the companies are Channel 1 press releases or other widely distributed external
clients of EY. marketing collateral.
Some jurisdictions require prior approval from a client to use For additional guidance on referring to companies, please
the client’s name. At a minimum, you must notify the client contact your Area SCORE or external document review team.
service partner for any client mentioned in EY materials.
Referring to business arrangements or sponsorships
When mentioning a Channel 1 client’s name in external Business arrangements including contracts, joint
materials, it is important not to mislead the reader or agreements and partnering with other companies can have
inadvertently imply joint marketing between EY and the significant legal and regulatory implications. They should
client. In order to mitigate that risk, a few good practices be described with precision and should not overstate the
to be aware of are: arrangement. For example, the word “partner” should rarely
be used.
• M
 aintain a balance of Channel 1 and Channel 2 or
nonclient references in the content.
• If
 content is based on the internet, we do not hyperlink
to the Channel 1 client’s site and we do not allow the
Channel 1 client to link back to our site.
• W
 e do not provide testimonials or endorsements about
the 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.
Contents Index
Avoiding risky words and phrases
Our global society is becoming increasingly litigious. We wish On the next page is a list of common words and phrases
to avoid exposing our organization to unnecessary risk through we should avoid when describing our organization and our
the words and phrases we use in our communications. services. We’ve suggested alternatives that are less open
to misinterpretation or to claims we did not perform to the
Your content should be accurate, complete and current. Avoid
required standard. We have also included a rationale as to
using language that may be difficult to prove in court. When
why the phrase should be avoided.
in doubt, ask yourself if you can offer substantive evidence
of your claim – and if you cannot, revise the language. Certain words and phrases require particular caution when
being used with reference to a Channel 1 client as they
In addition, avoid explicit or implied claims about the nature,
have independence implications. For example, “we provide
scope or impact of services or personnel:
solutions ...” and “we add value …” require great care when
• D
 o not over-promise or lead a client to expect a result that a Channel 1 client is involved.
is greater than or different from what we expect to deliver.
If you are uncertain about the proper use of a word or
• E
 rnst & Young does not offer “innovative” or “unique” phrase, please contact your Area SCORE or external
solutions, or services that “exceed professional document review team.
standards” by being “specialized” or “expert.”

• A
 void making promises – 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.

• E
 rnst & Young does not design, sell or install software,
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.

Contents Index 51
Part 3 Avoiding legal risks

Words to avoid Rationale Suggested alternative wording

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

• Ernst & Young affiliates Legal and regulatory rules prohibit this. associated firms
This has liability implications for partners. member firms
refer to each member firm as being a “separate and
independent legal entity”

• Ernst & Young, your business partner “Partnering” can imply a legal or other type of relationship work with
• partner (verb) with a client that we must avoid for professional work closely
• partner (noun) independence or legal reasons. close cooperation
• partnering collaborate
The general rule is that “partner” can only be used with
• alliance teaming (Channel 2 only)
the specific legal entity of which the person is a partner.
team (Channel 2 only)
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.”

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

• strategic review These statements are not specific, may mean different our engagement will focus on (what? Be specific)
• high-level review things to different people, and should, therefore, be avoided. our engagement will consist of (what? Be specific)
• desk-top review 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

• time is of the essence This phrase has a strict legal meaning, and would enable on a timely basis
the client to terminate if we fail to deliver exactly on time, timely
for whatever reason. reasonable efforts to complete work within a scheduled
time period

• very highest standards These phrases would increase the duty of care on us applicable professional and technical standards
• highest standards beyond that which would otherwise be imposed. applicable professional standards
• best efforts reasonable efforts
• we will perform the services to the very due care or due professional care
highest standards

• we will satisfy These words raise the legal standard against which our in this proposal/agreement we …
• the report will satisfy services or actions are measured. for this assignment we will (be specific) …
• to your satisfaction we will address … ; the report will address …
Clients may say they are not satisfied for unsupportable
• satisfactorily in accordance with this proposal or agreement …
reasons.
• satisfy address

• state of the art This can be interpreted that we are asserting that current proven technology/techniques
• cutting edge something is the best practice. accepted practice
• best practice leading practice

• expert Are we sure the staff we are putting onto the job are expert testimony (Fraud Investigation & Dispute
• expertise experts or specialized in the particular field? Services only)
• we will provide an expert professional, seasoned, experienced, knowledgeable
These words may promise certain results from our services.
• specialist subject-matter resource
Use of these words raises a higher legal standard against
• specialized we will provide a team member with experience in …
which our services or actions are measured.
• unique leading/leading class
• world-class

Contents Index 53
Part 3 Avoiding legal risks

Words to avoid Rationale Suggested alternative wording

• implement actions We avoid making the final decision, and leave the client to recommend, advise
• make decisions make the ultimate determination or selection. propose
• determine assist with implementation
There are significant risks associated with taking on the
• select we will recommend, propose, assist client in determining,
obligation to implement. We seek to avoid these unless
• implement selecting, developing and so on
we have specifically been asked to undertake this and
• we will determine, select, implement assist or help
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.

• we provide solutions This phrase implies a level of certainty with respect to options, approaches, alternatives, recommendations
the results. services

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

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

• best These are absolute and may be difficult to prove and easier appropriate
• best possible to disprove. reasonable

54 Contents Index
 Words to avoid Rationale Suggested alternative wording

• all “All” is an overused word. It implies a level of thoroughness our engagement will address …
• look at all aspects that is difficult to achieve and open to interpretation. For
• we will review all accounting policies, we have example, it is unlikely we will be looking at “all aspects,”
considered all of the ramifications and in any event we do not commit to do so.

• add value This implies or promises certain results from our services. help
• value-added address
• value-added ideas contribute
• value-added services assist
• value-based help the client to …
• we will create, add or maximize value describe the benefits
well-informed practical advice
findings-based

• meet or exceed expectations This implies or promises certain results from our services. comply with/in accordance with the provisions of the
• deliver the anticipated value agreement (or the agreed-upon specifications)

• ascertain or know your needs It is preferable to work with clients, rather than to have an work with you to understand/develop
active/passive relationship. help you identify or articulate your needs

• we will ensure … We avoid giving warranties or guarantees, as these we will consider whether …
• to ensure, warrant or guarantee … are absolute promises, and could lead to us assuming address, identify, assist, provide, help, facilitate,
• ensure responsibility for all losses flowing from a breach. acknowledge, confirm, demonstrate, distinguish, recognize,
• guarantee substantiate, support, use reasonable commercial efforts
“Assure” or “Assurance” is never used in relation to Channel
• we have ensured to cause (“in order to ensure” can usually be changed to
2 advisory services; it implies or promises certain results.
• assure “so that”)
It also implies the work has been performed in accordance
• insure
with International Standards on Assurance Engagements
• assurance
or similar undertakings.

Contents Index 55
Part 3 Avoiding legal risks

Words to avoid Rationale Suggested alternative wording

 ur manuals will be the benchmark for performance

• o Manuals are not agreed as a standard against which we our methodologies standardize a consistent approach
measurement … will be measured.

• we will review for … This implies a level of certainty or completeness with our engagement will
• we will audit … respect to our services. address …
• we will perform an audit … we will scan …
The term has a predefined/different meaning in certain
we will read …
countries.
we will analyze ...

• we will identify any concern … This implies a level of certainty or completeness with we will seek to identify significant concerns …
respect to our services.

• we will report all weaknesses … This implies a level of certainty or completeness with we will report significant concerns we have identified ...
respect to our services.

• we will prepare an exception-based report … This implies a level of certainty or completeness with we will prepare a report highlighting significant concerns
respect to our services. we identified ...

• conclude This offers positive assurance. summarize

• we will (our services will) enable the client ... This implies a level of certainty or completeness with help
respect to our services.

• consulting Regulatory limitations and contractual restrictions make it advisory

prudent not to use certain words and phrases to describe
our work.

56 Contents Index
 Words to avoid Rationale Suggested alternative wording

• your/the controls are effective … If we include this absolute statement, clients might seek based on our procedures, we did not identify any
to hold us responsible for any breach of their controls. significant weaknesses …

This implies a conclusion or form of positive assurance.

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

• certify This implies a level of assurance we do not provide in compare

• correct advisory work when we write or speak about results
• accurate of our work.

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

• maximize These are absolutes that may be difficult to prove and to improve/reduce the likelihood of …
• minimize easier to disprove.
.

Contents Index 57
Contents Index
Part 4
Resources

Contents Index
Guides to better writing

Contents Index
There is a wealth of guides to both technical style and general
writing techniques. A selection is shown below.
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.
Contents Index 61

Ernst & Young writers should aim for the following scores:
• Average words per sentences ≤ 20
• Characters per word ≤ 8
• Passive sentences ≤ 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.
62
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?
Contents Index
Contents Index 63
Contents Index
Index

Contents Index
Index
A C
Abbreviations 26
About Ernst & Young 10, 49
About this guide 4
Acronyms 26, 33
Adjectives 19
Affect 43
All Rights Reserved 49
Alternate 43
Alternative 43
Among 43
Ampersands 27
And 20
Apostrophes 33
Associated firms 52
Associated Press Stylebook
and Briefing on Media Law 61
Assure 43, 55
Audience 18, 24
B Flesch Reading Ease Score 17, 21, 61
Because of 44
Before you start 62
Beside 43
Besides 43
Brand 49
Breaking lines 27
Bring 43
Bullet point lists 27
But 20
66
Capitalization 28
Checklist 62
Clarity 25
Collaborate 52
Colloquialisms 25, 37
Colons 33
Commas 34
Common problems 43
Commonly misspelled words 40
Compared to 43
Compared with 43
Complement 43
Complex words 39
Compliment 43
Compose 43
Compounding 35
Comprise 43
Consistency of writing 5, 20
Constitute 43
Context 13, 19
Continual 43
Continuous 43
Cooperation 52
Copyright 49
Cut 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 30
Ensure 43
Equally 44
Ernst & Young affiliates 52
Expressions 25
F
Farther 44
Fewer 44
Flow 17, 19, 20
Focusing on outcomes 13
Footnotes 27
Forego 44
Forgo 44
Former 44
Further 44
Contents Index
G L
Gender neutrality 30
Global firm 52
Global network 52
Global organization 52
Guides to better writing 60
H
Harvard Law Review 62
Headlines 30
Hopefully 44
Hyphenation 35
I Momentum 19
If 44
Imply 44
Infer 44
Infinitives 21
Insure 43, 55
Into 44
Italics 30
Its 44
It’s 44
J
Just 44
K
Keywords 19
Last 45
Latter 44
Lay 44
Legal risks 48
Less than 44
Lie 44
Like 44
Lists 27
Logic train 17, 37
M
Member firms 49
Money measurements 30
More important 44
More than 44
N Proved 45
New Well-Tempered Sentence 61
No sooner 45
Nor 45
Numbers 30
O Q
Online writing 19
Outline 17
P
Pace 19
Parentheses 36
Partner 50, 52
Passive language 13, 20, 21
Past 45
Point of view 13
Popular culture 25
Positioning 5, 11
Practical guidance 16
Prepositions 44
Principal 45
Principle 45
Principles of writing for
Ernst & Young 12, 25, 26
Pronunciation 39
Proofreading 20, 62
Proven 45
Provided that 45
Punctuation 32
Purpose 17, 62
Quotation marks 37
R
Readability 17, 21, 61
Relevancy 19
Risky words and phrases 50
Rule of three 20
Contents Index 67
S U
Seasonal references 25 Understand your audience 18
Sections 17 US vs. British spellings 42
Semicolons 34, 37
V
Signposts 19
Values 11, 13
Spam 19
Verbs 20, 21
Spelling 20, 39, 40
Split infinitives 21 W
Sub-heads 17, 19, 62 Web 19
Superlatives 25 Web addresses 29
Where to start 17
T
Whether 44
Take 43
Which 45
Teaming 13, 52
While 45
Telephone numbers 31
Who 45
That 45
Whom 45
The Chicago Manual of Style 61
Who’s 45
The Elements of Style 61
Whose 45
The Handbook of Good English 61
Words to avoid 52
Time is of the essence 53
Worldwide firm 52
Timely 45, 53
Writing for a global audience 24
Titles 19, 28

68 Contents Index
Contents Index 69
70 Contents Index
Contents Index 71
Find out more about our brand at The Branding Zone:
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