Our audit & accounting experts

Meet the in-house and external writers, editors, and industry experts behind Croner-i audit & accounting products. 

In-house experts

Julia Bowyer FCA

Julia Bowyer is the Accounting and Audit Content Manager at Croner-i. Responsible for ensuring our content is relevant, accessible and technically strong, Julia is supported by an expert team of in-house technical authors and specialist external authors.

Before joining Croner-i, Julia was at PwC for 17 years where she had experience of audit, accounting and structuring advice, technical helplines, reviews of listed financial statements and due diligence. With knowledge across company law, UK GAAP and IFRS, her specialist areas include real estate and infrastructure.

Helen MacNeill FCA

Helen MacNeill has worked in a variety of audit-related roles in BDO LLP and as a freelance technical author for Implementing GAAS. At Croner-i she is responsible for Private Company Audit System (PCAS) and other audit programmes, ensuring that technical changes are processed in real-time.

At BDO LLP she was a core member of the technical department where she developed BDO’s audit automation tool and global audit manual. She also authored and delivered technical audit training materials and guidance for the UK audit teams. She has updated Implementing GAAS for the last 6 years for changes in auditing standards and legislation.

Helen is a member of ICAEW’s ISA panel.

Rachel Farris FCA CTA

In her technical writing role at Croner-i, Rachel Farris focuses on disclosure checklists (ICADC) and practice management products such as ELT.

Starting her career in Deloitte’s audit department, she has followed a diverse path that has included working in the tax departments of Deloitte in the UK and PwC in New Zealand, giving her a real breadth of experience and expertise. Before joining Croner-i, Rachel worked in the accounting consulting team of PwC New Zealand, advising on a wide range of technical accounting issues under IFRS, specialising particularly in assets, share-based payments and not-for-profit entities.

Michelle Roberts
Michelle Roberts ACA

Michelle Roberts is a senior technical writer for audit and accountancy at Croner-i where she focuses on audit tools, UK GAAP commentary products and Croner-i eCPD.


Before joining Croner-i, Michelle spent 11 years in KPMG’s audit department gaining experience across a wide range of industries including business services, construction and utilities. Michelle also has experience of authoring and delivering technical training material to meet the needs of KPMG’s UK audit staff.

James Waller BA (Hons) CA

James Waller is a technical writer for audit and accountancy at Croner-i.

He qualified at Crowe Clark Whitehill in London, where he gained experience in auditing charities and larger corporate organisations.

He also has experience of auditing a range of other clients, from travel agents, property developers, finance traders and manufacturing companies.

He has also worked within industry, working as financial controller for a £5 million turnover business.

Kate Beeston
Kate Beeston ACA

Kate Beeston is a technical writer for audit and accountancy at Croner-i, where she focuses on audit, Company Reporting and eCPD.

Prior to working at Croner-i, Kate was a financial reporting and audit tutor at BPP in London where she prepared students for a range of professional exams including for ICAEW, ICAS and ACCA.  As a result Kate has an in-depth technical and practical understanding of IFRS, ISAs and ethical standards.

Kate qualified at KPMG where she gained experience auditing FTSE 100 and other large corporate organisations, mainly in the business services, utilities and shipping industries. She also developed and delivered face to face and online technical training to audit trainees on a range of topics including new UK GAAP.

External experts

Helen Wilkinson
Helena Wilkinson FCA DChA

Helena works on a practice-wide basis at Price Bailey as a Partner and Head of Charities and Not for Profit. She is the Vice-Chair of the Institute of Chartered Accountants in England and Wales (ICAEW) Charity Professionals Committee and was one of the first people to gain the ICAEW’s Diploma in Charity Accounting (DChA). She is a recognised charity expert, writes for national and charity press including the Guardian and Charity Finance, and regularly presents at charity sector events. Her roles within the industry have included financial management, corporate governance and strategic planning. Helena authors Preparing Charity Accounts and acts as a consultant on Croner-i charity assurance tools.

Fiona Candron
Fiona Condron

Fiona leads the authoring of the Charities Tax, Audit and Accounting Guide. She is a Partner at BDO LLP and has specialised in the audit of charities for the past 14 years. She has worked with many of the UK brand name charities and delivers both internal and external training to finance professionals and trustees in the sector.

Fiona works within an established and multi-disciplined team at BDO who are recognised as leading experts in the delivery of audit and advisory services in the sector. Fiona is also a trustee of a Kent disability charity.


Mark Wearden
Mark Wearden MSc FCCA FCIS

Mark delivers consultancy projects through MBS Governance (www.mbsgovernance.com), a private strategy consultancy, which he has run for the past 22 years, following 12 years in International Banking as an analyst and eight years in Industry as a finance director. Mark is also an experienced Non-Executive Director and an Audit Committee Advisor. He undertakes director and board mentoring, a range of academic work and delivers workshops, seminars and lectures for professional bodies and corporates. Mark is the strategy examiner and assessor for ICSA final level exams.

Mark is a regular contributor of modules on a range of governance related topics for Croner-i eCPD®, presents at our Update for the Accountant in Industry and Commerce conferences and authors the Practical Guide for Audit Committees.

Steve Collings
Steve Collings FMAAT FCCA

Steve is the audit and technical director at Leavitt Walmsley Associates, a firm of Chartered Certified Accountants based in Cheshire. Steve works closely with academies and specialises in audit, accounting and Solicitors Accounts Rules. Steve is a member of the UK GAAP Technical Advisory Group at the Financial Reporting Council and has written several books on the subjects of auditing and accounting. He is also a nationwide lecturer on UK GAAP, IFRS and auditing. Steve has won ‘Accounting Technician of the Year’ at the British Accountancy Awards and was shortlisted for Practitioner of the Year. He has also been awarded ‘Outstanding Contribution to the Accountancy Profession’ by the Association of International Accountants.

Steve is a regular contributor of modules on a range of accounting topics for Croner-i eCPD® and reviews the Academies Audit System annual updates.

David Duvaal
David Duvall MA FCA

David read Classics at Cambridge and qualified as a chartered accountant in 1973 with Peat Marwick Mitchell & Co (now KPMG). He then worked as a tutor for Financial Training in London and subsequently for ATC Thames Valley, where he was client liaison director. He was Training Manager at Chantrey Vellacott DFK from 2002 to 2014, where he was responsible for graduate recruitment and co-ordinating student training as well as external and internal lecturing.

He has now retired from full-time work, but is still writing and editing for leading accountancy publishers, and lectures occasionally on company law, money laundering and finance for managers. He was President of the Thames Valley Society of Chartered Accountants in 1998–99 and again in 2008–09. For Croner-i, David authors the Practical Guide to the Companies Act, DPB Procedures Manual and the Money Laundering Handbook and regularly contributes Croner-i eCPD® modules.

James Lowe
James Lole FCA

James Lole FCA is a freelance technical consultant and trainer on financial reporting, auditing and ethical matters. He qualified as a chartered accountant in 1990 and spent his career providing auditing, accounting and business advisory services to a portfolio of clients from entrepreneurial owner-managed businesses to international groups. In 2006, he became National Technical Director for a top ten UK accountancy firm using his practical experience to provide client focused solutions and training in all areas of financial reporting and auditing.

Now as a freelance consultant, he is able to provide technical support to a number of firms including those working with solicitors and other entities dealing with client money. For Croner-I, James is co-author of Practical Guide to the Companies Act and authors the Solicitor’s Tax, Audit and Accounting Guide and Solicitors and other Client Money Programmes.