Rose Guerin Chartered Accountants was founded in 2009 by Rose Guerin, FCPA and CA, who specialises in taxation and business advisory, superannuation and financial planning. The business has grown significantly since inception and Rose has decided to expand into a key area of interest and expertise for her – establishing her Assurance, Risk and Compliance (AR&C) Unit as her background is forensics and probity assurance throughout her career in financial services and especially in government.

The AR&C unit is joined by Dennis Clark FCPA and Joyce Low CA who together have over 40 years of senior management experience in the public sector, both at State and Commonwealth levels.




Joyce Low BCom MCom CA
Audit and Financial Services

Joyce Low has worked in the NSW and Commonwealth public sector for the last 12 years. Joyce was the Financial Controller of Australian Securities & Investment Commission (ASIC) between 2009 and 2012 where major legislation implementation took place:

• Transfer of Market Supervision from ASX to ASIC;
• Consumer Credit Reform;
• Superannuation Services Reform (following the Cooper Review); and
• The implementation of a $25m finance system upgrade in anticipation of National Business

Names Project (transfer of registration of Business names from States and Territories to ASIC, the Commonwealth Government).

Joyce worked in the Audit Office of NSW in her earlier career. She provided secretariat services to the Risk and Audit Committee in Sydney Harbour Foreshore Authority who is the second largest landowner is New South Wales after the Sydney City Council.

She is currently consulting at Sydney Metropolitan Development Authority (SMDA), providing accounting advice following the abolition of the Redfern-Waterloo Authority and the transfer of net assets to SMDA.


Dennis Clark BEc FCPA FCIS
Audit, Risk and Compliance

Dennis Clark has run his own consulting business for over seventeen years and advises clients on financial management, Internal Audit, company law, corporate governance, OH&S and risk management issues. He has around 30 years experience in the workplace, as an academic, teacher, auditor, accountant, consultant, company secretary and company director.

In his consulting capacity he has provided audit, corporate governance and risk and financial management services to a wide range of public and private sector clients, including major consulting firms HLB Mann Judd, Accenture and Deloitte Touche Tohmatsu, as well as filling interim executive positions.
Dennis was the former Chief Finance Officer for the (then) Commonwealth Department of Communications, Information Technology and The Arts and is the Independent Member of the Commonwealth Department of Immigration and Citizenship Audit Committee.

In the past two years Dennis Clark has provided internal audit services to Tourism NT (TNT), Transport Friendly Society Limited (TFSL) and to Austock Life Limited (ALL).
TNT is a government agency charged with the promotion and development of tourism in the Northern Territory.

TFSL is a diversified group operating a health fund, dental clinic, aged care and retirement village.
ALL is a friendly society/ life insurance company.

Dennis is independent Member of the Commonwealth Department of Immigration and Citizenship Audit Committee.

Dennis was Chief Internal Auditor for the Australian Nuclear Science and Technology Organisation (ANSTO, a CAC Act body) for over ten years on contract and Senior Risk and Internal Audit Executive for the Commonwealth Scientific and Industrial Research Organisation (CSIRO, a CAC Act body).



We are a small firm of qualified and experienced financial professionals and we are able to offer a highly personalised service to our government and corporate clients without excessive overheads – we provide value for money.


We are experienced professionals having worked in government at both Federal and State levels. We understand Government and its requirements for value for money, transparency and accountability. We are able to offer an unparalleled service to our Government clients – as we know Government expectations and can deliver to our clients superior outcomes that rival our competitors.

As former colleagues we know our individual areas of expertise and we are able to complement the services we can offer. Most importantly, we have extensive hands on rather than just consulting experience in the public and corporate sector – working at senior executive levels and so we have a superior understanding of the workings of government including financial and budget management. To our government clients, we have a proven track record of value for money and our references and feedback attest to the unparalleled service we can offer government clients.


The firm also provides specialist consulting services to Government providing forensic accounting and probity advisory services. The firm is prequalified under the NSW Prequalification Scheme for Performance and Management Services, and can be directly engaged without tender selection for work orders under $150,000.


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