It seems that ICAS (The Scottish Institute) is more than a little "peeved" at Eric Anstee's, chief executive of the ICAEW, proposed name for the merged institute.
He wants to call it The Institute of Chartered Accountants.
Not surprisingly ICAS, which claims to be the oldest institute, is having none of this. They are threatening to take the matter to court, if the merger proposal ever gets as far as deciding on a name.
It seems to me that if basic questions, such as "what do we call ourselves?", have not been adequately addressed and thought through; then the proposal as a whole must be regarded as being highly suspect.
The full article on the ICAS/ICAEW fight can be read in Accountancy Age.