Ray is a fellow of Chartered Accountants Ireland and an Audit Partner in Moore Ireland. Ray specialises in providing audit and assurance services across a broad range of sectors including – construction, property, hotels and leisure, technology, agriculture, retail, professional services and the not-for-profit sectors. Ray has a wealth of experience and knowledge in providing a comprehensive value-added service to clients in Ireland. Dedicated to providing an excellent quality service and advises boards of directors across various technical and commercial matters. Ray is also leading the ESG division within Moore Ireland in terms of providing ESG advice and related services. ESG has become such an important area for businesses to focus on and this is set to continue. With the development of the sustainability reporting landscape, corporate sustainability reporting has become an essential area for businesses. Ray is passionate about technology and its role in audit assurance engagements. Artificial Intelligence has and will continue to have a significant impact on financial reporting and auditing by means of new analytical insights and enhanced audit procedures.