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  • Admitted to ICAEW: 1996
  • Joined Council: 2023
  • Chair, Audit and Assurance Faculty


David is a partner in the UK firm BDO and specialises in Ethics, Independence and Public Policies matters.  He is a member of the Firm's Business Interest Oversight Board and the Quality and Risk Executive.

Internationally, through being a member of the BDO Global Network's Ethics and Independence Steering Committee, David drives the network's strategy on ethics and independence.

He is influential in the wider professional and regulatory space, both in the UK and internationally through:

  • Being the Chairman of IFAC's Forum of Firms that brings together Networks that perform transnational audits and involves them more closely with IFAC's activities and those of the international standard setting boards.
  • Member of ICAEW's Ethics Standards Committee
  • Chairman of ICAEW's Audit and Assurance Board
  • Member of ICAEW's Technical and Practical Auditing Committee
  • Member of the Ethics Technical Advisory Group at the UK's FRC
  • A Liveryman and member of the Worshipful Company of Chartered Accountants in England and Wales

Declaration of Interests

Membership of, or interests in, formal bodies or groups, including other professional bodies

  • Partner, BDO LLP
  • Chairman, IFAC Forum Firms
  • Liveryman, Worshipful Company of Chartered Accountants in England and Wales

Membership of ICAEW Council, ICAEW Boards and other ICAEW Committees

  • ICAEW Council
  • Chairman, Audit and Assurance Faculty Board
  • ICAEW Technical and Practical Auditing Committee
  • ICAEW Ethics Standards Committee

Partnerships, Directorships or beneficial interests in companies


Professional or social relationships with individuals who have business relationships or who compete with ICAEW


Any other matters you feel should be identified


David Isherwood