Northern Society of Chartered Accountants

David Smith is Director of Assurance and Accounting Content at Mercia incorporating SWAT.

Since joining Mercia from Grant Thornton in 2010, David has been editor of the Mercia Audit and Audit Exemption Manuals, authored our Assurance and Academies Specialist Assignment Manuals and developed our New UK GAAP accounts and disclosure checklists. Nowadays, David spends much of his time lecturing on Mercia’s face-to-face, in-house and online CPD courses as well as providing technical consultancy and quality review services. In July 2018, David became a director of Mercia incorporating SWAT, responsible for ensuring that Mercia and SWAT assurance and accountancy content provides innovative, relevant, accurate and practical solutions to accountants in practice.

David plays an active role with various committees and working groups at ICAEW and ESFA and is a member of the ICAEW’s Technical and Practical Auditing Committee.