ICAS Public Sector Panel

To find out more about our Public Sector Panel remit, our policy positions, public sector accounting and more, please view our page ICAS in the public sector.

Panel Members

Aileen Wright (Chair)

Aileen Wright Aileen trained with Scott Oswald & Co, worked in Corporate Recovery with KPMG and moved to the then Scottish Office as an "accountancy advisor" at the point when the government was starting to think about "proper accounting". From the initial consideration of the application of accounting standards to the central government and the production of the first accruals-based accounts, Aileen has held various roles, including a period as Head of Internal Audit and one leading the programme which successfully implemented International Financial Reporting Standards.

In her current role, Aileen leads on external financial reporting, where current challenges include the developments associated with the Scotland Act 2012 and further devolution of powers, on internal corporate reporting to support financial management and decision-making and on governance and accountability matters. She is a current member of the Financial Reporting Advisory Board.  Aileen has been a member of the Public Sector Committee since 2007 and became Convenor and a member of Technical Policy Board in February 2013.

John Baillie

John Baillie

John advises clients on share and business valuations. He is a Board Member of the Gambling Commission, a Visiting Professor at the University of Edinburgh and a member of the ICAS Brexit Advisory Group. He is the former Chair of the Accounts Commission and former chair of Audit Scotland. Previously, he was a partner at KPMG (in Scotland and London) and a Member of the Reporting Panel of the Competition and Markets Authority.

He is a former Johnstone Smith Professor of Accounting at Glasgow University and was a Member of the Burt Committee on Local Government Finance Review that reported in 2006. In 2017, he stepped down as a Trustee of the ICAS Foundation after a number of years.

Nick Bennett

Nick BennettNick is a partner in Scott-Moncrieff, responsible for delivering audit, assurance and advisory services to UK public sector and not-for-profit bodies. Nick's experience has covered local government, NHS, further education and central government as well as appointments to public corporations.

He is a member of CIPFA/LASAAC and also sits on LASAAC. Nick is a member of the Moore Stephens UK Public Sector Steering Group which is responsible for the strategic development of services to the public sector across the UK.

Russell Frith

Russell Frith Russell was Assistant Auditor General at Audit Scotland until December 2017. He was responsible for the appointment of auditors, quality of audit, technical support for auditors and overseeing the National Fraud Initiative in Scotland. He has also been a member of a number of auditing and accounting standards bodies.

Previously he was Director of Audit Strategy after being the Director of Financial Audit in the National Audit Office in Edinburgh. Prior to that, he worked in the private sector in audit and corporate finance roles as well as being a finance director in the financial services sector. He qualified as a chartered accountant with KPMG. Russell now undertakes various non-executive and charitable roles.

Alistair Gordon

Alistair Gordon Alistair is the former Director of Finance & Student Funding at Ayrshire College, having left the College in August 2017 after five years in that sector. He qualified as a CA with KPMG, then spent four years in their Paris office before returning to their Glasgow office within their corporate finance team. He has also worked with the employee-owned Clydeside Buses, EFT Finance and Clydesdale Bank/NAG Asset Finance.

More recently, Alistair spent 11 years with Learning and Teaching Scotland (now Education Scotland) latterly as Director of Corporate Services.

Alan Gray

Alasdair Pinkerton Alan Gray CA is the Director of Finance and Board member of NHS Grampian. Employing over 15,000 staff and with an annual operating expenditure in excess of £1bn, NHS Grampian is one of the largest organisations in the North East. Alan is responsible for the Board's strategic financial planning, has executive responsibility for performance management and mental health services and has a strategic regional finance role across the North of Scotland.

Prior to taking up his current post, Alan spent 25 years in professional practice, latterly as a Director with PwC.

Janet Hamblin

Janet Hamblin

Janet is an audit and advisory partner at RSM. She heads up their services for the Not for Profit Sector in Scotland working with a wide variety of RSLs, Charities, Further Education Colleges and NDPBs. She has a particular interest in Governance, Risk Management and Social Impact.

She sits on  RSM’s UK wide Steering Groups for Advisory Services to the Social Housing Sector and the Charities and Education Sectors. She is a Non-Executive Director with the Scottish Government, Chair of the Scottish Government Audit and Assurance Committee and Chair of the Audit Committee of the Education Board of the Merchant Company of Edinburgh.

Lorna Meahan

Lorna Meahan is the Director of Corporate Services at Dumfries and Galloway Council. Dumfries and Galloway is the third largest region in Scotland and the Council operates with a revenue budget of £350 million and over 6,500 staff. A member of the Council’s senior leadership team, Lorna is responsible for a wide range of professional and support services, including strategic planning and policy, organisational development, ICT, finance, procurement, human resources, legal and democratic support, performance and improvement and communications. A native of Glasgow Lorna has experience in both the public and private sectors.

She is a graduate of the University of Glasgow and qualified as a CA with BDO Stoy Hayward. Previously she was an Assistant Director with Audit Scotland, working with a wide range of public sector organisations and latterly leading the development of the in-house financial audit approach. She has been with Dumfries and Galloway Council since 2010, initially as Assistant Chief Executive.

Lucy Nutley

Lucy has had an extensive career in the public sector working on external audits for over 16 years across local government, NHS bodies, further education colleges as well as central government departments, NDPBs and ALBs. Lucy completed her CA training at Scott-Moncrieff and then worked for Moore Stephens in London before moving to Mazars as Director of Public Services Audit in March 2017. Lucy’s current role includes the external audits of London borough councils, local government pension funds and central government arm’s length bodies. She is also responsible for the audit of five further education colleges in Scotland.

In addition to her external audit experience, Lucy has also provided advisory services across central government. She was a core member of the management and delivery team for contract reviews performed on behalf of the Cabinet Office, supporting their cross government review of major contracts delivered by Serco and G4S. Lucy has subsequently worked on a number of high profile third party contract reviews for HM Treasury, Cabinet Office, Home Office and the National Audit Office.

Ian Robbie

Ian RobbiePrior to retiring from practice in 2012, Ian was a partner in Henderson Loggie and established their Aberdeen office, where his clients included local government, health, and police bodies, and not-for-profit organisations. He is a Board Member of Cornerstone a national charity which provides care and support services for adults, children, and young people with disabilities.

He also chairs the charity's Resources Committee. He provides trustee and voluntary support services for other charities in the local area. He is a former member and past Chair of the Local Authority (Scotland) Accounts Advisory Committee, the body which develops and promotes proper accounting practice for local government in Scotland.

Alasdair Pinkerton

Alasdair Pinkerton Alasdair is currently an Associate Director at NHS NSS in their Practitioner & Counter Fraud Services department. He graduated with Joint Honours in Accountancy and Taxation from Glasgow University and then joined and qualified with Peat Marwick Mitchell & Co (now part of KPMG) working on audit, tax, investigations and advisory work with a broad range of clients.

He was seconded to the Scottish Office to work on electricity privatisation, and following a brief return to KPMG he transferred permanently to the public sector, working in a number of roles in health.

Gordon Smail

Gordon SmailGordon Smail is an Associate Director with Audit Scotland with engagement lead responsibilities for financial and performance audits. Gordon also leads Audit Scotland’s professional support team.

Prior to joining Audit Scotland in 2000, Gordon worked for the Accounts Commission. Before that, he was an audit manager with a firm of accountants in Toronto, the internal auditor of a council and an audit senior with a firm in Glasgow with which he qualified in 1985.

David Watt

David Watt

David Watt was a director with KPMG until autumn 2014, responsible for assurance services principally to publicly-funded bodies in central and local government, the NHS, further/higher education and housing, as well as a number of not-for-profit bodies and charities. David is now a non-executive director/trustee of a number of organisations, including membership of each board’s audit committees and chair of two.

He is also an independent, external member of the audit committees of Scottish Canals and the University of Glasgow. He served as an ICAS representative on the Local Authority (Scotland) Accounts Advisory Committee between 2012 and 2014. David is also a member of the Chartered Institute of Public Finance and Accountancy.


  • Committees and boards
  • Public sector

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