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Example frontpage imageSue Harding is an independent company reporting and investment analyst. She is co-chair of the International Accounting Standards Board’s Capital Markets Advisory Committee (formerly the Analyst Representative Group), a member of EFRAG’s User Panel, and a participant in the Corporate Reporting Users Forum.

Sue is also Director of the UK Financial Reporting Council's Financial Reporting Lab.


Prior to this, she was a Managing Director of Standard & Poor’s Ratings Services, and the company’s European Accounting Officer. In this role, she advised Standard & Poor’s credit analysts on the integration of accounting and disclosure information into credit rating analysis. Before this, she was Head of Global Accounting Strategy for the European equity research business of Credit Suisse First Boston. She also spent two years as a project manager at the International Accounting Standards Committee where her primary focus was interpretation of International Accounting Standards, and prior to this she was with the Global Capital Markets practice of PricewaterhouseCoopers, based in London.

About Harding Analysis

Company Reporting. Focusing on information relevant to investors and analysts.

Credit Analysis and Equity Valuation. Integrating improved analysis of corporate reporting.