Brian Pine
Senior Lecturer
Summary
I am a Chartered Certified Accountant, having spent the formative years of my accountancy career progressing with two blue-chip multinational companies, and then as a board member of an autonomous operating subsidiary of another blue-chip multinational. As a Registered UK Statutory Auditor ( still current), I subsequently developed a thriving accountancy practice providing tax, audit and forensic accounting services to a broad national client base of SMEs and high net worth individuals. With an active interest in professional practice subject areas, since 1997 I have served on the auditing examinations panel of the Association of Chartered Certified Accountants (ACCA ), both as an assessor and as an auditing examiner.
Since 2002 I have also served as a member of the ACCA's ( national) tax committee and global forum for taxation, the conduit through which the Association represents its members on taxation matters by liaising with government agencies and other organisations about taxation systems generally and practical issues arising. I have also served as an external examiner and adviser on examination and curriculum matters to several UK and overseas universities. Following an ACCA commendation for the quality of my firm's audit work I served as the only ACCA nominee to provide independent auditing compliance advice to ACCA practitioners in North West England and I have served as the chairman of a series of CPD conferences for ACCA practitioners in that region.
I also serve as a consultant on applied auditing issues, to the Association of International Accountants (AIA) ; and have carried out various sole and committee tasks and assignments for it's executive in this respect. In 2016 I carried out a first stage research project for the AIA , ahead of the introduction of the Association's new professional examinations scheme to be introduced in 2019. The project involved benchmarking the content of the current examinations scheme against International Education Standards, and benchmarking the scheme , alongwith the AIA's examination regulations and infrastructures against those of the major UK professional accountancy bodies and the accounting degree programmes at two UK universities. I continue to be retained as an adviser to the AIA on the development of the structure and content of its new examination scheme. More recently, I have been engaged in consulting activities with two practising firms. I am enthusiastic about teaching undergraduate, postgraduate and professional course students, and ensure that students' experience is enhanced by integrating into my teaching the extensive practical knowledge obtained in my practising career to date. Teaching interests - international auditing and assurance - taxation. - forensic accounting - financial accounting I also enjoy developing contemporary accountancy and corporate governance courses of study that are particularly relevant to students wishing to pursue a career in professional practice.
About
Qualifications
- 2008: Chartered Institute Of Internal Auditors - Final Qualifying Diploma, Other
- 1987: UK Statutory Auditor, Other
- 1987: ACCA, Other
External Leadership Position
Other
- 2017: , Sheffield Company, United Kingdom
PG External Examiner
Programme
- 2014: , Association of Chartered Certified Accountants (ACCA)
Professional body activity related to teaching
Other
- 2014: , Association of International Accountants (AIA)
- 2014: , Association of International Accountants (AIA)
Programme or Unit leadership
- 2014: , Sheffield Hallam University, United Kingdom
Teaching
Sheffield Business School
Fin Accounting & Man Accounting
1989 to 2016: Auditing and Assurance Tutor , Sheffield Hallam University, United Kingdom
1989 to 2016: Various , Sheffield Hallam University, United Kingdom
1989 to 2014: ACCA , Sheffield Hallam University, United Kingdom
Publications
Journal articles
Pine, B. (2011). Using the work of an auditor's expert. ACCA Student Accountant Magazine.
Pine, B. (2011). Specific aspects of auditing in a computer - based environment. ACCA Student Accountant Magazine.
Pine, B. (2008). Audit documentation. ACCA Student Accountant Magazine.
Pine, B. (2008). The business risk - based approach to an audit and audit planning. ACCA Student Accountant Magazine.
Pine, B. (2008). A risk - based approach to auditing financial statements. ACCA Student Accountant Magazine.
Pine, B. (1999). Audit evidence. ACCA Student Accountant Magazine.
Pine, B. (1999). Quality control policies and procedures in an auditing environment. ACCA Student Accountant Magazine.
Pine, B. (1998). Audit Planning. ACCA Student Accountant Magazine.
Books
Pine, B. (Ed.). (2023). ACCA Study Hub FAU (Review / Edit ). ACCA.
Pine, B. (Ed.). (2023). ACCA Study Hub FAU (Review / Edit ). ACCA.