RSM Farrell Grant Sparks is a member of the RSM International network. The RSM International network is a network of independent accounting and consulting firms, each of which practice in their own right. RSM International is the brand used by the network which is not itself a separate legal entity in any jurisdiction. RSM McClure Watters is a trading name used by RSM Farrell Grant Sparks in Northern Ireland - www.rsmmcw.com