According to Accountancy (page 6 July 2005) the ICAEW seems to be being a tad disingenuous when it says that it is in "continuous dialogue" with ICAS, over the controversial proposed name of the new merged body.
Des Hudson, CEO of ICAS, is quoted as saying:
"we reiterate that we are anxious to sit down and enter into proper negotiations in a good spirit to try and find a solution. And we're ready to do that any time, any place".
In other words, despite what they claim, the ICAEW are not talking to ICAS.