Katharine Bagshaw, London, UK has 20 years of experience as a technical specialist in ISAs and wrote some of the first UK training materials on ISAs in the mid 1990s. She trained with and has worked for firms that are now Ernst & Young, KPMG and PwC. Katharine taught auditing to ICAEW, ACCA, CIMA and CIPFA students for over 15 years in the UK, Eastern Europe, Africa and the Far East and she served as ACCA’s auditing examiner for three years. Since 2000, Katharine has worked for ICAEW’s Audit and Assurance Faculty with responsibility for ICAEW’s extensive ISA Implementation program. She is currently Secretary to its ISA Implementation group and to ICAEW’s PCAOB Panel. She is also Technical Adviser to a UK representative on IFAC’s SMP Committee and has written numerous articles for the professional press. She is the author of several specialist auditing publications on ISAs.