UK GAAP Technical Advisory Group (UK GAAP TAG)

Last updated: 8 September 2026

Role of the UK GAAP TAG

The UK GAAP Technical Advisory Group (UK GAAP TAG) provides advice to FRC staff on the development and maintenance of UK and Ireland accounting standards. As well as advising directly on FRC projects, this can include considering issues relating to company law, SORPs, and current and emerging issues that could affect the quality of financial reporting in the UK and Republic of Ireland.

UK GAAP TAG operates within the context of the FRC’s objective for UK accounting standards, which is to enable users of accounts to receive high-quality understandable financial reporting proportionate to the size and complexity of the entity and users’ information needs.

There may be up to 15 members of UK GAAP TAG, including representatives of the six largest accounting networks as well as others with suitable knowledge and experience. Members serve for a maximum of nine years.

Terms of Reference
Name UK GAAP Technical Advisory Group Terms of reference
Publication date 24 June 2024
Notes The responsibilities of the UK GAAP Technical Advisory Group are set out in the Group's Terms of Reference.
Format PDF, 138.8 KB. View HTML version

Members

  • Jenny Carter (Chair)

    Director of Accounting and Reporting Policy, FRC

  • Ellie Austin

    Director, KPMG

  • Patrick Bartlett

    Non-Executive

  • Richard Bray

    Finance, Regulatory and Taxes Manager at Cancer Research UK

  • Robert Carroll

    Senior Director, Deloitte

  • Úna Curtis

    Principal, KPMG Ireland

  • Kathryn Donkersley

    Director, PwC

  • Fiona Hackett

    Director, PwC Ireland

  • Alex Hird

    Financial Reporting Advisory and Valuations Partner, BHP

  • Scott Jeffrey

    Partner, Johnston Carmichael

  • Simon Kettlewell

    Technical Director, HAT Group

  • Catriona Lawrie

    Partner, Forvis Mazars

  • Vanessa Lee

    Director, BDO

  • Julia Loveland

    Senior Manager, Grant Thornton

  • Tim Rogerson

    Partner, EY

  • Jonathan Shaw

    CFO, iStep Learning plc