Acknowledgements
We thank the Institute of Chartered Accountants in England and Wales' Charitable Trusts for their financial support of this project, without which this book would not have been possible. We thank the auditors and company directors who assisted us in the development of the questionnaire and the audit firms who gave their support. In addition, thanks are due to the 498 individuals who completed the questionnaire, the results of which are summarized in Chapter 3. We are especially grateful to the 26 individuals who agreed to be interviewed for the case studies and whose experiences lie at the heart of this book. Finally we thank Peter Wyman CBE for his perceptive Foreword and Robert Hodgkinson, Chris Humphrey, Martyn Jones and Shyam Sunder for their endorsements of our work.
