Email: brian.clerkin@sumerni.co.uk
Audit services that build
confidence and trust
Our Audits are
Straight forward
Most companies see audits as a burden.
We see them as an opportunity. At Sumer, our audits are straightforward, efficient and genuinely helpful, giving you clarity, confidence and peace of mind. Rather than disruptions and delays, you’ll get valuable insights that can help you drive your business forward.
Audit Services
We focus on the areas that matter most to your business, helping you strengthen performance, reduce risk and stay in control. With partner-led relationships and local delivery, you get audits grounded in sector expertise and real-world understanding. And because audits shouldn’t add stress, we keep our advice clear and practical, with straightforward insights you can actually use.
How we champion your business
Turn compliance into confidence:
Statutory audits that give you clarity and reveal opportunities to
grow stronger.
Get clarity, not complexity:
We make the numbers make sense, providing clear, practical advice you can
act on.
Plan with certainty:
Our audits give you a solid foundation for budgeting, forecasting and better business decisions.
Solve real-world challenges:
Tailored assurance that reflects the realities of your sector and the pressures you face.
Your Audit Champions
There are plenty of ways Sumer can make a difference to your business.
But if we had to pick one, it’s our people. With partner-led services from local experts in every region, we offer national scale and personal support from people who understand your sector and your community. From succession planning and exits to international growth, our specialists are here to help you make the big decisions with confidence.
Paul Gainford
North East
Paul Gainford
Email: paul.gainford@r-m-t.co.uk
Steve McLoughlin
Midlands
John Perry
East Anglia
Mark Powell
South West
Mark Powell
I am a Partner in the Bath office, I joined the team after eight years at Moore South West. I provide audit, accountancy and business advisory services to a variety of clients across a wide range of sectors, although I specialise in financial reporting, acting for clients reporting under both IFRS or UK GAAP including AIM listed clients, subsidiaries of foreign companies, and owner managed businesses. In addition to this, I work with a portfolio of not-for-profit entities including both charities and education clients, namely academy schools and further education colleges.
I have a passion for helping people that want to grow their businesses achieve their personal and professional goals.
My background
Before joining Moore South West, I spent two years at a leading audit, tax, and consulting adviser, also Bath-based, prior to which I worked as an audit manager for PwC for ten years, including a three-year secondment to their Perth office. A world away from audit, in a former life I was a professional cricketer for Northamptonshire for six years where my claim to fame was being 12th man for England in a test match at Lord's; it was the debut of England’s leading wicket-taker, Jimmy Anderson. Outside of work, when I'm not taking my two children to their various sporting fixtures and clubs, I like to run, watch sport and try to stay on top of the gardening. Email: mark.powell@monahans.co.uk
Carol Rudge
London
Carol Rudge
I lead the NFP group at HW Fisher and am Head of Coaching. I have worked in the sector for 30 years having followed my passion to become a specialist in this area not long after qualifying as a chartered accountant.
My experience extends across charities, universities, independent schools, trade unions and membership bodies and I have worked with a very diverse range of clients in terms of both size and activities. This has enabled me to develop significant expertise across all aspects of accounting, assurance and governance as well as strategic issues and risk.
I am a member of the Charity Commission’s SORP committee which gives me first-hand knowledge of the technical direction of travel for the sector. I have also been a member of an audit committee of a large international charity.
I am an accredited coach and really enjoy my coaching activities as I strongly believe that coaching can make a real difference to individuals. I am also a passionate believer in EDI.
I joined HW Fisher as a partner in 2021 having previously been a partner and global head of Not for Profit at Grant Thornton for many years.
Expertise
- Charities
- Universities
- Membership bodies
- Trade unions
- Independent schools
- Audit
- Governance
- Strategy
- Coaching
Memberships
ICAEW
European Mentoring and Coaching Council
Charity Commission’s SORP committee
Email: crudge@hwfisher.co.uk
Stuart Stead
North West
Stuart Stead
Email: stuart.stead@cowgills.co.uk
Tony Summers
South East
Helen Tidyman
Midlands
Lindsey Tyler
National
Lindsey Tyler
Appointed in May 2025 as Group Head of Audit, Lindsey’s leadership is defined by her investment in people and her commitment to advancing audit technologies. She is passionate in fostering a culture of collaboration, learning, and excellence—ensuring clients benefit from rigorous compliance standards and future-ready audit solutions.
Lindsey brings her transformative leadership across the audit practice in England, Northern Ireland, and Scotland. Drawing on more than 20 years of expertise working with privately owned, family owned, and private equity backed businesses across property, manufacturing, healthcare, technology, and distribution sectors.
Lindsey leads over 600 auditors across 50+ offices, cultivating an environment where talent is nurtured and new technologies are embraced to ensure exceptional audit quality. A graduate of the University of Reading, she has progressed through senior roles in national audit firms, equipping her with the strategic vision needed to empower teams and drive continual improvement.
