Jonathan Hayward
Co-Founder and Director, Independent Audit
Jonathan was formerly an audit partner in PwC in Moscow and London, where his responsibilities at one time included researching new methods of audit, during which he was able to experiment with new audit approaches at some of the firm’s top worldwide clients. Since he co-founded Independent Audit Limited as a governance advisory firm in 2002, it has become a market leader in board effectiveness reviews and other high-level governance advice at clients ranging from very large to quite small. This has given him a very broad perspective but he has retained his interest in external audit and is a regular contributor to the public policy debate as well as advising clients on audit tenders and external audit effectiveness. Jonathan has been the audit committee chairman of a foreign-owned bank in London, is a member of the ICAEW’s Financial Services Risk and Regulation sub-committee and has twice been invited to give evidence on audit before Parliamentary Committees. His monograph on external audit, Thinking Not Ticking, was published by the Centre for Studies in Financial Innovation in 2003.