Anne Cowley ACA, is a senior manager, national accounting and audit at Deloitte and previously was senior technical writer for audit and accountancy at Croner-i Tax and Accounting, from 2016-2018, and a regular contributor to Accountancy Daily, focusing on FRS 102, 101 and the wider UK GAAP issues facing accountants.

She has a wealth of technical knowledge and experience gained from working in ICAEW’s technical advisory service, advising chartered accountants on a wide range of technical and ethical issues, and in Deloitte’s central technical accounting and financial reporting team, specialising in New UK GAAP.