Email: brian.clerkin@sumerni.co.uk
Audit services that build
confidence and trust
We bring together expert local teams, deep knowledge of your sector and community, and a digitally enabled approach that makes the audit process smarter and more valuable.
Why choose Sumer Audit
SME specialists
We understand the pressures, goals and pace of business - it’s our entire focus.
National strength, local delivery
With hubs across the UK & Ireland, you’ll work with your local team, who understand your sector and can draw on the resources of a national brand.
Technology that adds value
Tools like Inflo allow us to analyse more data, spot risk faster and streamline work, so you gain sharper insights and a smoother experience.
Quality you can trust
A robust governance framework and our system of quality management ensures every engagement meets the highest professional standards.
Understanding your sector
We support businesses across all sectors, combining sector-agnostic expertise with a detailed understanding of your specific challenges.
Partner-led service
Every client relationship is led by an experienced partner, ensuring senior insight, accountability, and consistent quality.
We don’t believe in one-size-fits-all audits. Whether you’re scaling, preparing for investment, or safeguarding stakeholder confidence, we tailor our approach to your goals. Our teams invest time in understanding your business, collaborating with you and your finance team to make the process clear and constructive.
Our promise
We’re growing fast but we’re committed to keeping the personal service that makes us different. As we expand our reach and invest in technology, we’ll never lose the focus on relationships, transparency and practical advice that clients value most.
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 service from people who understand your sector and your community.
Lindsey Tyler
Group Head of Audit
If you’re ready to see the true value of your business, let’s start the conversation.

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
Helen Tidyman
Midlands
John Perry
East Anglia
Mark Powell
South West
Mark Powell
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
Paul Gainford
North East
Paul Gainford
Email: paul.gainford@r-m-t.co.uk
Steve McLoughlin
Midlands
Stuart Stead
North West
Stuart Stead
Email: stuart.stead@cowgills.co.uk
Tony Summers
South EastLatest News
Sumer is here to help
From succession planning and exits to international growth, our experts are here to help you make the big decisions with confidence.

