STEVEN COLLINGS, FMAAT FCCA is the Audit and Technical Director at Leavitt Walmsley Associates, Ltd., a Manchester-based firm of Chartered Certified Accountants. He is a member of the Financial Reporting Council's UK GAAP Technical Advisory Group, tasked with advising the Corporate Reporting Council on all issues relating to UK accounting standards, and a prolific author and lecturer in the accounting and auditing sphere. Steve has received numerous awards for his contributions to the field.