Russell Anthony John Frith, BA Hons Law & Economics, is a Chartered Accountant with over 35 years’ experience of business, public sector auditing and supervision and in setting accounting and regulatory standards. He commenced his career with Peat Marwick Mitchell (now KPMG) where he audited major financial services companies and subsequently joined Coopers & Lybrand’s (now PwC) corporate finance team, acting as reporting accountant on acquisitions, disposals and flotations.  

He was finance director of The Bank of Edinburgh plc from 1991 to 1994 before joining the National Audit Office as a director. He retired from Audit Scotland in 2017 as Assistant Auditor General, providing accounting, auditing, advice and decisions to both the Auditor General and the Accounts Commission.  

He was a member of the Financial Reporting Advisory Board to H.M. Treasury; CIPFA/LASAAC Joint Committee (the accounting standard setter for local authorities in the UK); the UK Financial Reporting Council’s Audit and Assurance Council and Chairman of its Public Sector Advisory Group and has been actively involved in setting regulatory and professional standards in the UK and Ireland. He is Chairman of the Audit & Assurance Committee of Social Security Scotland and a trustee of several charitable bodies.