Orders of merit

Professional Level - September 2025

SUBJECT ORDERS OF MERIT

Business Strategy and Technology

Joint first place and the Railton prize

Jack North, London (BDO LLP)
Anonymous, London (Forvis Mazars LLP)

Audit and Assurance

First place and the Watts prize

Oliver Coto Clarke, London (Saffery LLP)

Financial Management

Joint first place and the Howitt prize

Ellie Nguyen, London (Legal & General Group plc)
Jemma Phillips, Christchurch (PricewaterhouseCoopers LLP)
Lauren Smith, Wymondham (Lovewell Blake LLP)

Financial Accounting and Reporting

Joint first place and the Spicer and Pegler prize

Theenesh Sivaram, Malaysia
Callum Smith, London (Millennium Capital Management Limited)

Tax Compliance

First place and the Knox prize

Joseph Tams, Derby (Inni Accounts Ltd)

Business Planning: Taxation

First place and the Little prize

Samuel Gibbs, Northampton (Deloitte LLP)

Business Planning: Banking

First place

Janki Patel, Guernsey (Deloitte LLP)

View the Orders of merit.