Many Irish companies are still not planning adequately for the single currency, the euro, and have hundreds of questions to answer to ensure a smooth changeover, the Institute of Chartered Accountants in Ireland said last night. The institute published a checklist, outlining the steps companies should take to prepare, covering management and strategic issues; relationships with external parties; information technology; planning and budgets; personnel and finance and accounting. The checklist, developed by the FEE (European Federation of Accountants), is available from the institute.