Mike Usher has over 30 years’ experience in public audit, having begun his career with the National Audit Office (NAO) as a graduate trainee in 1987. 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 scrutiny, corporate governance and risk management. He was also our Technical Director until 2015 and is a former member of HM Treasury’s Financial Reporting Advisory Board (FRAB).
Mike is a member of our 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 on topics such as fiscal devolution and Brexit. He also directs the work of our Investigative Studies Team. Mike represents the Auditor General on various external working groups, and leads on our NHS escalation and intervention tri-partite discussions with the Welsh Government and Healthcare Inspectorate Wales.
In a personal capacity, Mike served as a Trustee Board Member and Audit Committee Chair at the Institute for Cancer Research from 2007-15, and he is currently a member of the Audit Committee and the Court of Governors at Christ’s Hospital School.