Preparer Advisory Group

Owen is a chartered accountant and Head of External Reporting at Travelex, the global travel money provider.

Owen gained his ACA qualification with Moore Stephens, spending time in the firm’s Monaco office before a short period in financial services audit with Deloitte. Since 2005 his career has been spent in commerce and industry. Notably, he has held roles at The Automobile Association where he worked in Group Finance, SABMiller plc where he was responsible for a number of legal entities with global trade and operations, and CooperVision, a US listed manufacturer with extensive UK & European operations.

In each of Owen’s roles, the preparation of financial statements and regulatory reporting has been a key focus. He has significant experience of managing the implementation of new accounting standards and a keen appreciation of the challenges and impact that significant reporting changes can have on an organisation.

Owen is serving his first term which will end on 28 February 2027.

Ben Binnington is a chartered accountant with 30 years’ experience in financial reporting in a number of technical roles, having been a senior manager at PwC, a director in the accounting policy team at Barclays PLC and is currently a Senior Accounting Expert at Huawei. He has worked both in the UK and extensively overseas, including 5 years in the Russian Federation.

Chris Buckley qualified as a chartered accountant with KPMG in London and later moved to GlaxoSmithKline plc, retiring recently after a 29-year career there in financial reporting. For the last 19 years, Chris was head of GSK’s External Reporting team, responsible for the preparation of the group’s UK and US Annual Reports as well as for resolving technical accounting issues and implementing new accounting standards.  For much of this time, Chris was a member of the 100 Group’s Financial Reporting Committee.  He was also a member of the Corporate Reporting Council at the FRC for seven years and the BEIS Accounting Stakeholder Group for three years.

Ian Melling is CFO of Victrex plc, an international leader in high performance polymer solutions.  Prior to Victrex, Ian spent 16 years in financial roles at medical device manufacturer Smith & Nephew plc, including five years as Group Controller responsible for financial reporting and a spell in the US.  He began his career at Deloitte.  Ian holds a master’s degree in chemistry from the University of Oxford and is a Chartered Accountant.  

Jo Clube is Director of Accounting Policy Developments at Aviva PLC, currently focusing on implementation of IFRS 17, the new standard for insurance contracts. Jo also has responsibility for all aspect of reporting developments and is actively tracking developments in Sustainability/ESG reporting where Aviva has a market leading position. Jo is a member of ICAEW’s Financial Reporting Committee and represented the UK Insurance industry on the IASB’s Transition Resource Group and was a member of the UK Endorsement Board’s Technical Advisory Group for IFRS 17. Prior to joining Aviva Jo was part of the technical accounting team at Pricewaterhouse Coopers which she joined after graduating from the University of Edinburgh.

Luke Kelly is Director of Accounting and Control at Travis Perkins plc, responsible for financial reporting, financial controls, accounting shared services and property finance. He qualified as a chartered accountant at Pricewaterhouse Coopers.  Luke is a Trustee and Deputy Honorary Treasurer of the National Deaf Children's Society and a member of the Parochial Church Council of St Nicholas' Church. Luke received his MA and MMath from the University of Cambridge and his PhD from the University of Birmingham.

Michelle O’Mara is a chartered accountant with over 20 years’ experience in financial reporting. She is Head of External Reporting at PZ Cussons plc where her responsibilities include the Group’s external reporting and accounting policies. Michelle chairs the 100 Group’s Financial Reporting committee and ESG committee. Prior to PZ Cussons, she spent seven years at Smith & Nephew plc primarily in the role of Group Technical Accounting Director where her role included leading the Group’s transition to IFRS 9, 15 and 16. Earlier in her career, Michelle worked in the audit practices of Ernst & Young, KPMG, Grant Thornton and PwC.

Oliver Hexter currently works as Technical Accounting Manager at Bupa, an international health insurance and healthcare group. He provides advice on the application of IFRS across the group, manages the group’s accounting policies and supports the production of the group accounts. Oliver has over ten years of experience within the non-life insurance industry, providing advice on the application of accounting standards under various accounting frameworks and implementing changes in accounting requirements. Oliver originally trained as an auditor. He is a Fellow of the Institute of Chartered Accountants in England and Wales and holds a MSc in International Accounting and Finance from Bayes Business School (formerly Cass Business School).

Peter Leadbetter is the Head of Accounting for Network Rail and leads the team that delivers all of the statutory reporting for Network Rail and technical accounting guidance within Network Rail. Network Rail’s results and accounts are reported on the London Stock Exchange and are presented to Parliament. Previously, Peter trained in audit and then spent 6 years in Grant Thornton’s technical team. His last 2 years in the team saw him specialising on the then emerging area of IFRS 9 and financial instruments more generally. He also spent 2 years leading the group finance team of Connells Estate agent who are owned by Skipton Building Society.

Stephen Morris is an experienced preparer of financial statements and is currently Group Financial Controller at Ultra Electronics, a leading global technology and services innovator in the Aerospace and Defence industry. Driven by a desire to promote clear and value-adding financial reporting he has served on a number of Committees, including the 100 Group Financial Reporting Committee, and is currently Vice-Chair of the IASB Global Preparers Forum. In addition, Stephen has held voluntary positions in the Charity sector and is a long-serving Trustee of a large defined benefit pension scheme.

Toby Odell is a chartered accountant with nearly 20 years’ experience, initially working in the UK, Denmark and Australia as an external auditor with KPMG, and currently as the Group Technical Accountant at International Consolidated Airlines Group S.A., focusing on external financial and non-financial reporting. He is also a member of both the 100 Group Financial Reporting Committee and the International Air Transport Association Accounting Working Group.