About the FRC FRC Structure Audit and Assurance Council Audit and Assurance Council Members

Audit and Assurance Council Members

Sue Harris


Sue Harris is an independent non-executive director and chair of the audit and risk committee of Abcam an AIM listed biotech company, a member of the Audit and Risk Committee of Schroder’s Wealth Management Division and an independent director of Barclays UK Retirement Fund, The Co-operative Bank plc and FNZ UK.

She was previously a non executive director of Saint James’s Place, chair of the Finance and Audit Committees at Mencap (the leading charity for people with a learning disability) and Chair of Trustees of KCP Youth.  She has held senior executive positions in the Financial Services and Retail sectors. Most recently at Lloyds Banking Group she was Group Audit Director and prior to that the Group's Financial Control Director, the Director leading the Bank’s potential accession into the Government Asset Protection Scheme, Finance Director of LBG's Retail Bank and Finance Director of Cheltenham & Gloucester. She has held a number of other senior finance executive positions including as Managing Director Finance at Standard Life and as Head of Corporate Development and Group Treasurer of Marks & Spencer.

Mary Cleary


Mary is a fellow of the Institure of Chartered Accountants in Ireland. Mary has been a partner with PwC Ireland since 2005. She has worked and continues to act as audit partner across a diverse portfolio of complex clients, including listed and large private entities. She also leads PwC Ireland's audit methodology group, with responsibility for the implemenation of audit methodology and policies in the Irish Practice.

Olivier Beroud


Olivier Beroud is an independent non-executive director, chairs the risk committee of Stratford Art Trust and runs a consultancy, Beroud Consulting. He specialises in credit ratings and risk analysis, corporate governance and pension covenant assessments. He held a number of senior finance executive positions including as Managing Director, EMEA head at Moody's Investor Services, where he led Moody’s EMEA business, sitting on the main EU board and on the boards of subsidiaries in Israel, Russia and South Africa. Prior to that he ran a risk department at Barclays Commercial Bank, focusing on the banks' grading systems and spent 10 years at Standard & Poor's as a senior analysts and chair of various rating committees. Olivier lectures on risk, credit ratings and financial analysis, mainly in the U.K. and France.  

Paul Cox


Prior to becoming Senior Lecturer of Finance at University of Birmingham Paul was an equity fund manager at Kleinwort Benson Investors. Paul is an Investment adviser at The National Employment Savings Trust (NEST) and since 2007 has provided pension and investment expertise to the Department for Work and Pensions, Personal Accounts Delivery Authority, Department for Business, Innovation and Skills, and Ministry of Justice. Paul is an academic member on the Occupational Pension Fund Stakeholder Group of the European Insurance and Occupational Pension Fund Authority (EIOPA). In 2017 Paul was engaged by the European Commission to support countries become future European Union member states by drafting amendments to existing national legislation on voluntary pension funds, capital market laws, and cross-border pension activity in order to harmonise with EU law. This included introducing new methods and methodologies to support the national supervisor carry out its work. Paul has a PhD in finance.

Bryan Foss


Bryan is an experienced independent director with a UK challenger bank, an FS regulatory services provider and various early stage fintech and regtech companies. He has more than 10 years board, audit, risk and assurance committee experience in private and public sectors, including an LSE listed company, the Department for Work & Pensions (DWP), DCLG and a further education body.

Bryan is a Visiting Professor with Bristol Business School. He lectures on board governance, risk, assurance and business model improvement at Henley, Oxford and the London Stock Exchange Group (LSEG).

In addition to his IoD Fellow and Chartered Director qualifications, Bryan is also a Chartered Engineer, BCS, IDM and CIM Fellow, CISI Member and holder of the ACCA Certified Diploma in Accounting & Finance. Bryan's international executive career was primarily with IBM Corporation and previously with Nestle.

Kari Hale


Kari is a senior Audit Partner with Deloitte, focused to serving clients in the FTSE 100.

A chartered accountant and a partner since 1997, Kari has extensive experience in audit, regulation, governance advisory and risk consulting.  He is presently the senior statutory auditor for Anglo American PLC and Severn Trent PLC, having servied RBS in that role between 2010 and 2014.

From 2004-2006 Kari was Director, Finance Strategy & Risk at the UK FSA, responsible for finance and risk management, strategic planning, policy impact assessment and international co-ordination. He was also Sector Leader at the FSA for Accountancy and Auditing, in which role he chaired the Audit Quality Forum working group that produced the publication “Fundamentals – Audit Purpose”.

Andrew Kail


Andrew is a PwC partner based in London. He has 29 years of professional services experience working with a broad range of domestic and international companies. He has extensive experience of being the group signing audit partner for a number of FTSE listed groups including Amlin plc, Catlin Group, Legal & General plc, Jardine Lloyd Thompson plc and Schroders plc. He is currently the group audit partner for Aviva plc and Fidelity International. In addition to his audit roles he has worked extensively across financial services providing advice on strategy, financial controls, regulation and corporate transactions.

Within PwC Andrew is the Head of Financial Services with oversight for the Firm’s activities across Asset & Wealth Management, Banking, Insurance and Real Estate. Additionally he represents the UK Firm on its Global Financial Services Leadership Team.Prior to being the Head of Financial Services, he spent 8 years as part of our Assurance leadership team on the Assurance Executive. In this role he had specific responsibility for Top Tier (FTSE100) and FS clients.

Outside PwC Andrew is a non-executive director of The CityUK where he Chairs the Audit Committee.

Scott Knight


Scott Knight is the Head of Audit and Assurance for BDO LLP having been a partner in since 2003. He specialises in auditing natural resources and commodity trading companies and audits a number of listed and AIM companies. He regularly writes on governance issues in smaller listed companies and is a member of the judging panel of the NED Awards. Scott joined BDO in 1993, having obtained a BA in Economics (specialising in Economic Development of International Trade) from the London School of Economics in the same year. He qualified as a Chartered Accountant with the ICAEW in 1997.

Fiona Kordiak


Fiona has been Director of Audit Services in Audit Scotland since 2006 and a member of its Management Team. Audit Scotland is responsible for the audit of devolved central government, local government and health bodies in Scotland. She leads the in-house financial audit team and the Professional Support Team which provides professional and technical support for financial, performance and best value audit to Audit Scotland staff and the firms. Fiona has been with Audit Scotland and its predecessor, the Accounts Commission, since 1987 and qualified with CIPFA in 1989. Previous roles have included quality assurance and acting as the appointed auditor for a range of central government, health and local government bodies. She is a member of the Local Authority Scotland Accounts Advisory Committee (LASAAC) and the Financial Reporting Advisory Board (FRAB) covering government financial reporting.

Richard Lawrence


Richard is a fellow of the Institute of Chartered Accountants in England and Wales, having qualified with PricewaterhouseCoopers. He is currently the Head of Accounting & Valuation Policy at The Royal Bank of Scotland Group plc (RBS), a role he has held since 2017. He has held a number of senior finance roles within RBS, and before that ABN AMRO NV, going back to 2003. Richard sits on a number of industry-focused committees at UK Finance and the ICAEW.

Simon Gibbs


Prudential Regulation Authority (PRA)

Lee Piller


Financial Conduct Authority (FCA)

Aoife Warren


Irish Auditing & Accounting Supervisory Authority (IAASA)