I draw your attention to the open letter written to the members of ICAS by Mike Hathorn, President of ICAS.
In it he explains the rationale for the opposition by ICAS to the proposed name change by the ICAEW, if the merger between ICAEW and CIPFA goes ahead.
One paragraph particularly caught my eye:
"After months of ICAS asking to meet to attempt to resolve the dispute sensibly, talks finally began on 17th August 2005. Although we believe these discussions should have started many months ago, we remain committed, as we have been from the outset, to pursue them honourably and seriously..."
This again confirms one of the main points that I have been putting forward on this site, namely that the ICAEW has mishandled the merger issue from the very beginning.
The issue regarding the name, and the delay in meeting with ICAS, has soured relations with the one body that we we should be discussing merging with.
The full text of the letter can be read here Open Letter.