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Samuel Vaughan

​Sam leads the financial reporting team at United Utilities Group PLC, the UK’s largest listed water and wastewater company. In this role he is responsible for the development and implementation of the group’s accounting policies in accordance with IFRS, ensuring that financial reporting reflects best practice and meets the needs of a wide range of stakeholders.
He is a key link between the group’s management, Audit Committee and external auditors, and works closely with tax, treasury and regulatory reporting colleagues to ensure that the group has a joined-up reporting approach.
Sam has recently overseen the group’s adoption of IFRS 9, IFRS 15 and IFRS 16, leading UK industry-wide debates on accounting for revenue associated with developer activities.
Prior to joining United Utilities, Sam qualified as a Chartered Accountant at Ernst & Young LLP where he worked on audit engagements across a range of sectors.