• Business consultancy
  • Corporate finance
  • Governance, risk and internal audit


  • Banking, finance and related support services
  • Charities and not for profit
  • Membership Organisations
  • Public sector and government
Brian Hayes is the Partner in charge of Moore Stephens’ Governance, Risk and Assurance team, which involves both internal audit and consulting clients.

Brian specialises in credit union consulting work and has advised over 100 credit unions over the past 5 years on a wide range of consulting projects.

Brian is a regular speaker at conferences and commentator and risk related matters.

In the ordinary course of Brian’s work, he would typically review the following:
• Strategic planning frameworks
• Risk management frameworks
• ICT Internal Controls
• Operating internal control frameworks
• Financial Reporting and management reporting
• Governance processes
• Procurement
• Treasury management
• Asset quality

Brian is also a recognised share valuation expert.