ICAS Audit and Assurance Panel

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The Audit & Assurance Panel is responsible for addressing matters arising from the development of policy statements and pronouncements including:

  • Auditing standards and guidance for auditors on the audit of historical financial information
  • Internal audit
  • Other assurance engagements

The panel also undertakes proactive work on areas of audit and assurance where it has the opportunity to influence standard-setting bodies, for example, the International Auditing and Assurance Standards Board (IAASB) and the Financial Reporting Council (FRC).

In discharging its remit, the panel serves the interests of both the public and ICAS members.  The public interest generally equates with the members’ interest over the longer term. On the rare occasion where there is a conflict between the public interest and that of members the public interest is paramount.

Panel Members

Alex Tait (Chair)

Alex Tait Alex is Regional Audit Managing Partner, Scotland and North East, having worked for RSM (previously Baker Tilly) for 15 years. Alex has a wide variety of experience in corporate, public sector and not for profit organisations. His specialisms include recruitment industry, property and construction, IT and Technology and PFI/PPP.

Carol Hislop

Carol Hislop Carol has worked for Audit Scotland since 2003 and leads the audits of public sector organisations in the health, local and central government sectors.

In addition, between 2007 and 2009, Carol worked with the Court of Accounts in Moldova and helped to write an Audit Manual which was subsequently adopted by the Court of Accounts throughout the public sector. Carol also worked with the National Audit Office on the external audit of the United Nations Headquarters in New York between 2010 and 2012.

Elizabeth Young

Elizabeth YoungElizabeth is a Senior Manager within Scott-Moncrieff’s internal audit team. Her current portfolio is primarily based within the public sector, but she also has experience across the corporate and charity sectors.  An accountancy graduate of the University of Glasgow, she qualified as a CA with PKF and joined Scott-Moncrieff in 2015 after a spell gaining experience in industry.  She has also achieved Chartered Internal Auditor (CMIIA) status and was named within ICAS 'Top 35 CAs under 35' in 2016 and in Charity Finance Magazine's 'Top 25 under 35' in 2015.

Gary Donald

Gary DonaldGary joined the Committee in 2014. Gary is an assurance partner with EY and is EY’s Global Oil and Gas Assurance leader, with overall responsibility for all oil and gas audit services. Gary has over 20 years of experience working in the oil & gas and aerospace & defence industries and working with global organizations in the FTSE 250 and FTSE 100.

Gavin Black

Gavin BlackGavin is an Audit Partner and Head of Audit with Henderson Loggie, having joined the firm in 2014.  Gavin trained and qualified with a large national firm, during which he progressed from a CA trainee to Audit Director with Responsible Individual status.  In addition to a sizeable portfolio of commercial audit clients, Gavin has management responsibility for the firm’s audit service across its four offices and also represents Henderson Loggie in an audit leadership role nationally through the firm’s association with MHA.  His client portfolio consists of large private groups, both UK and International, as well as a wide variety of owner managed businesses across a range of sectors including manufacturing and distribution, construction, publishing and professional practices.

Gordon Herbertson

Gordon Herbertson Gordon is a senior manager with KPMG based in their Glasgow office. He manages clients across a variety of sectors including owner managed companies, SMEs and listed groups with turnover up to £30 billion. Gordon has helped a number of clients convert from UK GAAP to IFRS with significant technical assistance.

Ian Fraser

Ian Fraser Ian is Professor of Accounting  and Head of the Accounting & Finance Division at Stirling Management School, University of Stirling. Ian’s principal research interests are in auditing, corporate governance and financial reporting. His past research work for ICAS directly influenced an ICAS working party on the Future of Assurance which resulted in policy proposals submitted to government for the significant reform of audit and assurance and of audit reports. Ian has recently completed a research project, funded by ICAS, into the impact of the fair, balanced and understandable requirement on UK reporting.

Jayne Kerr

Jayne Kerr Jayne has a wealth of experience in audit and assurance reporting in the UK and internationally, including modified and special purpose reporting. Jayne has also developed and issued extensive guidance for the practice on reporting matters and regular approval of technical reporting consultations. Most recently, Jayne led on the implementation of the recent extended audit reporting requirements across PwC UK.

Laura Lawson

Laura Lawson Laura graduated from Strathclyde University in 1984 and trained as a CA with a Big 4 firm and qualifying in 1987 where she was involved in the audits of PLCs or larger organisations. Thereafter, Laura joined a large mid-tier firm as Senior Audit Manager responsible for a portfolio of audit clients varying in size and sector from manufacturing, retail, property investment, charities, pension schemes and LLPs. Currently, Laura works as an Audit and Accounts Manager with Martin Aitken & Co, dealing with a number of the firm’s larger audit clients as well as a portfolio of sole traders, partnerships and non-audit limited companies. She is also a member of Martin Aitken’s specialist Charities Team and deals with a number of charity clients, ensuring that these clients comply with their statutory and regulatory obligations.

Lesley Clark

border: 1px solid rgb(221, 221, 221); border-image: none;Lesley is an Audit Operations Manager with Johnston Carmichael, having graduated with a first class honours degree in Economics and Accounting from the University of Edinburgh. Lesley completed her ICAS training contract with Johnston Carmichael and qualified as a CA in July 2014. Following qualification, Lesley spent four months on secondment as a Senior Auditor to PKF Gold Coast, and more recently has taken on the role of Audit Operations Manager within the Firm.

Lorraine MacPhail

border: 1px solid rgb(221, 221, 221); border-image: none;Lorraine provides Audit and Assurance services at Grant Thornton UK LLP to a variety of SME clients, including some large private entities and heads up the Property and Construction sector group in Scotland. Lorraine also works with a number of large complex Groups complying with Group instructions and UK subsidiaries of US PAOCB list clients in a number of markets and applying US GAAP and US GAAS and SOX testing and evaluation. Prior to this, Lorraine trained with KPMG where she acted for a wide range of SME and entrepreneurial clients and was seconded to a number of internal departments including the Tax department.

Lynn Bradley

Lynn Bradley Lynn is University Teacher in Accounting & Finance at Glasgow University Adam Smith Business School. In this role she is the course coordinator for the both undergraduate honours audit course and the post-graduate audit, risk and control. She also teaches advanced financial accounting and international financial accounting for multi-national corporations. Previously, Lynn was employed with Audit Scotland, most recently as Director of Corporate Programmes & Performance, and previously Audit Scotland Director of Audit (Health), changing to Director of Audit (Local Government) from November 2006.

Richard Wolseley

Richard Wolseley Richard works in Standard Life’s Plc Finance function.  Prior to moving to Plc Finance, Richard was an audit manager in their Internal Audit team for 8 years where he focused on finance and governance audits.  In addition, Richard has been a Financial Reporting Manager with JP Morgan Worldwide Securities Services and an Audit Director with Deloitte, Luxembourg.


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