Email: brian.clerkin@sumerni.co.uk
Audit services that build
confidence and trust
Sumer Audit champions the success of small and medium-sized businesses across the UK and Ireland. Our mission is simple: to deliver high-quality, risk-focused audits that give owners, boards and investors’ confidence while helping you see opportunities more clearly.
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
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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.
How we work
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.
Download our SME Audit Guide
Understand what to expect from the audit process and how to prepare effectively.
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 with local delivery, supported by people who understand your sector and your community.
Lindsey Tyler
Group Head of Audit
Insert Quote from Lindsey here
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
Chris Neale
North East
Chris Neale
Email: chris.neale@bhp.co.uk
Helen Tidyman
Midlands
John Perry
East Anglia
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.
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
Paul Gainford
North East
Paul Gainford
Email: paul.gainford@r-m-t.co.uk
Paul Winwood
North East
Paul Winwood
Email: paul.winwood@bhp.co.uk
Steve McLoughlin
Midlands
Stuart Stead
North West
Stuart Stead
Email: stuart.stead@cowgills.co.uk
Tony Summers
South East
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