Our Principle, Roy Smart has worked in Aviation, Manufacturing, Construction and Taxation in large companies in industry. In 1990 he took the plunge and started a small Accountancy practice looking after a small group of private clients. This quickly grew and because of his experience, the consultancy and business rescue services quickly became an important source of income to the practice. Qualified in 1979 and admitted to the fellowship in 1984, Roy is a member of the Chartered Certified Accountants. He recognised that many large companies employed some excellent Accountants, but took note of clients complaints that non-qualified juniors were looking after their affairs and that they rarely saw the Accountant that was allocated to them. In addition, many practitioners had no one who had already worked in industry, so whilst their ideas were good