Mike Usher began his career with the National Audit Office as a graduate trainee in 1987, working initially on value for money audits in the NHS. He moved from London to Cardiff in 1989 and qualified with CIPFA in 1991. He also served as a CIPFA P3 project examiner for four years.
Following a secondment to KPMG, Mike was promoted to Audit Manager in 1996 and then to Director in 2001. Given the opportunity to return to the NAO in London on the formation of the Wales Audit Office in 2005, Mike opted instead to stay and build on his experience here, driven by the greater variety of the Auditor General’s remit and the challenges of the devolved political environment in Wales.
As well as extensive experience across a wide range of central government, NHS and local government client environments, Mike has particular expertise in reporting to both Parliament and the National Assembly for Wales on governance, regularity and propriety issues, and in providing independent audit advice to senior client staff and their audit committees on issues of corporate governance and risk management.
Mike is a member of the WAO’s Management Committee and is currently our Sector Lead for Health and Central Government, providing strategic leadership for our audit work across both of these sectors. Mike also oversees the work of our Technical Group, which includes audit and accountancy, grants certification, governance, fraud and financial audit quality assurance.
Mike is a member of HM Treasury’s Financial Reporting Advisory Board (FRAB) and represents the Auditor General on several other external groups, such as the ICAEW’s Public Sector Audit Committee and the Technical sub-group of the Public Audit Forum.
In a personal capacity, Mike is a Trustee and Board Member of the Institute for Cancer Research, and he is also currently Chairman of the Institute’s Audit Committee.