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. James is co-author of Croner-i’s Practical Guide to the Companies Act and authors the Solicitor’s Tax, Audit and Accounting Guide and Solicitors and other Client Money Programmes.