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Senior Manager - Dispute Advisory Services Employer: KPMG UK Location: Manchester, M2 3AE Pay: Salary not specified. Contract Type: Permanent Hours: Full time Disability Confident: Yes Closing Date: 11/03/2026 About this job KPMG Overview: KPMG in the UK is part of a global network of firms that offers Audit, Legal, Tax and Advisory services. Through the talent of over 16,000 colleagues we bring our creativity, insight and experience to solve our clients' and communities' biggest problems. We've been doing this for more than 150 years. We aim to be universally recognised as a place for great people to do their best work. A firm known for our collaborative and inclusive culture, using technology to empower and equip our people to deliver outstanding work with real flexibility through inspiring workspaces, innovative ways to collaborate and hybrid ways of working. With offices across the UK, we work with everyone from small start-ups and individuals to major multinationals, in virtually every industry imaginable. Our work is often complex, yet our mission is simple: To support the UK in a connected world. It guides everything we do, underpinned by our values: Courage, Integrity, Excellence, Together and For Better. The Team: Dispute Advisory sits within our "Investigations & Compliance" team and helps clients to establish the facts in relation to an incident, loss or misconduct and then to remediate and recover value. We are experienced in managing diverse issues including fraud and misconduct, regulatory compliance, risk frameworks and modelling and much more. As a Senior Manager, we expect you to take a lead role on challenging and complex engagements. You will lead multi-disciplinary teams, manage stakeholders and deliver quality solutions to our clients. You will be expected to originate opportunities through both internal and external relationships and take the lead on business development activities, including marketing, knowledge sharing and practice development. In the area of Dispute Advisory, you will be expected to exemplify the following key skills: Ample experience of drafting high-quality written reports in the context of expert witness/expert determination, advisory appointments and other alternatives as appropriate. Ample experience of undertaking and reviewing supporting analysis underlying a claim, a dispute and a deliverable. Ample experience of reviewing and understanding a wide range complex concepts and documents as they pertain to the claim they are seeking to support. Ample experience in reviewing the work of more junior colleagues and helping those colleagues to develop their skillset. Above all, we are looking for someone who is passionate about growing the Forensic practice and helping our clients with their most complex challenges. In return, we are committed to helping you to enjoy the role and develop your skills and career within KPMG. Summary of Role Purpose: As a Senior Manager within Dispute Advisory Services ("DAS"), you will take a lead role on a portfolio of engagements of varying size and complexity. You will have a primary focus on Dispute Advisory Services, although you may also be involved in other types of engagement ranging from financial, fraud or misconduct investigations, through to proactive risk management and regulatory driven compliance work. Description of the role: Leading a portfolio of Forensic DAS engagements, with a primary focus on Dispute Advisory, providing advice and support in connection with breach of contract, transaction, warranty and completion accounts, expert determinations, expropriations, product recall, and business disruption and other insurance claims Taking a lead role in the development of the Dispute Advisory propositions and the Dispute Advisory strategy Building relationships with external legal contacts to help secure the pipeline of future projects, and other relevant internal and external contacts as appropriate Taking a lead role on proposals/ bids for future work Acting independently in delivering engagements, under overall engagement leader supervision Day-to-day ownership of the timely progression of the preparation of reports (including oversight and review of drafting of junior members of the team) for partner/director review Managing the risks and financials associated with client engagements Engaging credibly with senior stakeholders at clients (e.g. board level individuals at corporate clients and/or law firm partners) on behalf of KPMG Developing and overseeing more junior members of the team on project assignments Recognising the importance of continuous self and team development and actively striving to achieve this Role dimensions: Leadership & Management: As a DAS Senior Manager you will be expected to lead engagement teams of varying size, which may include both onshore and offshore colleagues, contractors and/or colleagues from other member firms. You will be expected to oversee and train colleagues and take responsibility for the quality of work produced on engagements. You will also be expected to effectively manage the risks and financials associated with client engagements. Stakeholder Interaction & challenges: As a DAS Senior Manager you will be expected to liaise directly with clients, client's external counsel, senior members of the KPMG team and other third parties as required. You may be managing multiple senior level stakeholders across multiple projects at any one time. In Disputes work, you will be working with senior client staff who are often extremely invested in the outcome of our work (the quantum of the dispute may be highly material to the organisation) managing expectations is critical to the client relationships. Impact, Risk, Accountability & Governance: Senior Managers will typically have Engagement Manager responsibilities on large and complex engagements. They will be accountable to the Engagement Leaders on their engagements and responsible for the quality of work produced. In Disputes work, there is always a concrete, defined outcome from the dispute process, e.g. the determination of the disputed items in a post-M&A transaction dispute, often given with reasons. Therefore delivering high quality work (including appropriate management of client expectations about the outcome) is essential. The Person: Essential experience: Chartered Accountant (ICAEW) or Chartered Financial Analyst (CFA) Excellent analytical, problem-solving, organisational, interpersonal, and communication skills, with solid proficiency in Microsoft Office suite Significant experience of Forensic Dispute work, be that either as part of the Expert Witness team (in a legal claim) or in the context of a post-M&A transaction expert determination Broader experience in audit, financial due diligence, and other Forensic specialisms is beneficial Excellent written skills in the context of significant contribution in the drafting of Forensic Dispute reports Excellent communication, presentation and collaboration skills Commercial awareness and proven track record of managing engagements, and the risks and financials associated with client engagements Excellent stakeholder management skills Keen attention to detail and an inquisitive mindset Ability to understand complex contractual documents (or other alternative) to understand the basis of the dispute we are advising on, and ability to articulate complex and technical findings in both written and oral presentations for a variety of audiences Ability to work efficiently and accurately under pressure, whilst also being able to adapt to quickly-changing client needs in the face of an impending deadline Ability to balance requirements of a portfolio of engagements, at times with clashing timelines Confidence and ability to quickly establish credibility with clients and senior colleagues Proven ability to lead and manage teams Confidence in challenging existing ways of working and ways of thinking A developed network of relevant internal and external contacts Excellent people skills, including an ability to inspire and develop junior colleagues Experience in business development activities and an enthusiasm to lead on marketing activity and in developing the Forensic DAS practice LI-AD1 Proud member of the Disability Confident employer scheme Jobs are provided by the Find a Job Service from the Department for Work and Pensions (DWP).

At Etex, our purpose is to inspire new ways of living. We are an international leader in sustainable construction, driven by a passion for excellence, but it's our people that are our top priority. We connect, collaborate, and champion the well-being of our employees, forming partnerships and pioneering change in our ever evolving industry. At Etex, we seek to make a meaningful impact in the lives of our customers and our communities. Are you looking for a company where you can learn, grow & lead? Join us a Senior Technical Advisor for our FSi division! The Senior Technical Advisor position is a key role within the Technical Team in all aspects. The role holder will be responsible for ensuring that FSi can be regarded as the standard setters within the industry for technical excellence, and to efficiently manage the technical service desk. This will be a broad, varied role, but you will ultimately assist the success of FSi, by ensuring that your strong knowledge and experience of the passive fire protection industry can result in a superior technical service can be offered to all existing and new customers. What you'll do Engaging directly with our customers via email and phone providing technical support Attending meetings virtually and face to face with installers, architect's designer, and specifiers to support current, upcoming, and remediation projects Completing technical details / evaluations reporting directly to the technical manager for peer review Supporting the technical team in their developments and supporting in all technical responsivities where required. Involvement in the testing regime including gap analysis, testing install, test witness. Involvement in R&D testing What you'll bring A proven background in a Technical Advisor position, within the construction industry Experience fielding day to day general technical enquiries. Fully proficient in the use of ACAD We are named the world's most trustworthy company in the construction sector by Newsweek and Statista in 2023! Our culture - we connect & care about those around us. We nurture teamwork, communities, partnerships and new ways of working, placing the highest importance on the safety and working environment of our people. Our 'Road to Sustainability 2030' is our plan to help build a better, sustainable future. We work towards this vision by caring about our social and environmental impacts and developing innovative solutions We have a strong conviction that diversity of thinking helps us to deliver a strong and sustainable performance. It is also essential for us that everyone feels part of the team. In this spirit, we are committed to equal opportunities and zero tolerance towards discrimination Flexibility: For us, hybrid and flexible working is all about trust, and we want you to be able to do your best work (depending on the role).

Thanks to continued growth we are now seeking an experienced Senior Consultant to join our Digital Risks Protect Advisory team in London. This is a unique opportunity that requires a highly motivated and diligent client-facing individual to join a highly successful team. As the Senior Consultant you will help deliver Control Risks' cyber security risk assessment engagements primarily across the EMEA region and act as a subject matter expert on cyber security risk assessments. You will need to demonstrate experience and expertise in the delivery of cyber security risk assessments and maturity and effectiveness in working with senior client stakeholders. You will also need to be a team-player who is passionate about delivering high quality cyber security advice to some of the world's largest organisations. You should be willing to come to our London office at least three days per week on a hybrid basis, as well as have a flexibility to travel up to 50% of working time, with the occasional need to travel over weekends. Travel will primarily be in Europe but may include travel to Africa and further afield. This role will suit someone with a good level of experience in a cyber security assurance and/or security advisory role who also has an ability to demonstrate a deep understanding of the cyber security challenges facing our clients. Role Tasks and Responsibilities Managing and delivering client projects Delivering projects (e.g., conducting asset identification exercises, cyber risk assessments against ISO and NIST CSF 2.0 standards, and demonstrating cyber audit expertise). Managing different types of client meetings and maintaining positive and respectful client relationships. Line management and upskilling of junior resources within the Digital Risks, Protect team. Strategic delivery acting as virtual-CISO for our clients on an ongoing basis. Project management of multiple cyber risk advisory engagements (e.g. running kick-off meetings, refining outputs, developing recommendations). Working with key project stakeholders (e.g., gathering information from interviews, document reviews and presenting findings) while maintaining the confidence of the client through clear communication and good project management. Provide flexible and responsive support as and when crisis management support is required and can be provided. Business Development Owning end-to-end development and management of proposals for future client work. Project scoping and planning, to support pricing. Maintain up-to-date presale documents. Contributing to and building complex, multi-service line proposals. Cultivating long term relationships with clients. Participating in marketing to build the Control Risks brand. Requirements You must have all of these Experience in delivering cyber security risk assessments within an established global consultancy. Proven experience in delivering risk assessments for several different clients against industry standards (NIST CSF, and ISO27001). An excellent knowledge of IT and network infrastructure, alongside cyber security best practices for securing networks. The ability to explain difficult technical concepts and ideas in non-technical terms to senior executives. You might have some of these: Strong understanding of operational technology cyber security best practices A working familiarity on personal information and critical infrastructure information and cyber security regulations in the EU and wider European region. A deep understanding of governance, standards, and compliance as they pertain to cyber security. An undergraduate degree in a field related to security, information security, intelligence, or computer science. Have a broad corporate experience and understanding of business process outsourcing and managing the third party cyber and information security risks that may arise. Good knowledge of cyber risk issues impacting clients in Europe Undergraduate or post graduate degree in a field related to security, information security, intelligence, or computer science. CISSP, CISM, ISO27001 lead auditor, SANs or similar industry qualifications/certifications would be preferred Control Risks offers a competitively positioned compensation and benefits package that is transparent and summarised in the full job offer. We operate a discretionary global bonus scheme that incentivises, and rewards individuals based on company and individual performance. Control Risks supports hybrid working arrangements, wherever possible, that emphasise the value of in person time together - in the office and with our clients - while continuing to support flexible and remote working. As an equal opportunities employer, we encourage suitably qualified applicants from a wide range of backgrounds to apply and join us and are fully committed to equal treatment, free from discrimination, of all candidates throughout our recruitment process.

Manager, Finance Transformation, Finance Consulting (Value & Performance Management) Location: London Other locations: Primary Location Only Requisition ID: At EY, we're all in to shape your future with confidence. We'll help you succeed in a globally connected powerhouse of diverse teams and take your career wherever you want it to go. Join EY and help to build a better working world. Manager, Finance Transformation - Finance Consulting (Value & Performance Management) - UK Are you passionate about Value & Performance Management and Finance transformation enabled by technology? The opportunity Finance consulting works with clients to address mission-critical issues related to company-wide performance, creating value and delivering world-class future finance capabilities, leveraging the EY brand as impartial, trusted advisors. You will work in multi-disciplinary teams for some of the biggest and most recognised corporate brands in the world, applying the latest technologies and analytical methods to help drive their business performance and digital finance transformation agendas that make a real difference to our working world. A growth area for us is Value & Performance Management (VPM) and how technology enables control, automation, efficiency and value growth-empowering strategic budgeting, planning, and forecasting, integrated business planning, consolidation, performance management and KPIs, data management, business partnering, AI enablement, cost reduction and value growth initiatives. Your key responsibilities You will build strong relationships within client organisations, working with them to understand their most critical business problems and priorities, consulting with your EY peers to evaluate, design, and deliver solution options that leverage cutting-edge technologies. You will motivate and manage high-performing diverse teams, aligned to EY's values, delivering exceptional client service and preparing our clients for a digital future. Skills and attributes for success We are looking for professionals who are great communicators, team players, and relationship builders, with a real desire to learn. Professional in your approach, you will have a natural ability to establish personal credibility with clients. You will also be highly organised, capable of coordinating your own workload and that of other team members, meeting deadlines, proactively managing risks and delivering quality outcomes. A role model to those around you, you will live the values of the firm daily, coaching and supporting the development of others. You will add measurable value to your clients by delivering work that addresses their biggest challenges and priorities, including the need to: Articulate, design, and implement a vision for Finance and a compelling "case for change" that draws on innovative global technology trends, leading practice and service innovation Discuss finance simplification and innovation enabled by digital technologies Conduct accelerated finance diagnostics, maturity assessments, and benchmarking Define client-relevant use of modern technology platforms showing their key functionalities, data models and technical requirements Provide roadmaps of implementation and timelines (cost vs. benefits) Structure and run Finance transformation programmes using Agile design and delivery methods Collect and socialise business and technical requirements for a technology-enabled Finance transformation Architect and design technology-enabled Finance solutions Drive end-to-end implementation services for emerging technologies Deliver and manage the technical implementation of solutions Adopt "digital" ways of working to increase flexibility and accelerate delivery: Plan, design, and execute design-led thinking and process re-engineering workshops Process design grounded in customer outcomes and user experience, adopting LEAN methodologies and automation technologies Structure and implement Agile delivery methods Understand and support in the implementation of relevant technologies such as: SAP Analytics Cloud Oracle, Hyperion, SAP BPC/SAC, S/4HANA Anaplan, Tagetik, Board Microsoft Power BI Capabilities You'll Help Deliver Data2Insight Supporting better performance management and insight, from transactional ERP systems through to group-level performance oversight. Design ERP solutions with insight and value in mind, ensuring data drives better business decisions Integrated Business Planning Simplified and optimised financial planning, integrated across functions and enabled by future-ready tools, for more accurate forecasting and better-informed trade-offs. Connect planning across operations, finance, commercial, and HR to enable fully integrated decision-making Improve visibility of key drivers to better understand how operational inputs translate into financial outcomes Financial Planning & Analysis (FP&A) Transforming FP&A to shift from manual reporting to value-driving insights and business performance partnering. Streamline planning and reporting processes through technology and process redesign Design an FP&A operating model that enables greater agility and impact Statutory Group Reporting / Consolidation Enabling efficient, compliant, and automated group-level statutory reporting and consolidation. Systemisation of statutory group consolidation Supports group reporting and input into disclosure management Analytics and Performance Management Reporting Enabling Finance and the wider business to make faster, smarter decisions through forward-looking, actionable insights. Establish the right processes, technologies, data, and skills to deliver value Embed analytics into performance management routines, driving accountability and decision-making at the right cadence AI (Artificial Intelligence) enabled Financial Transformation Leveraging AI and emerging technologies to drive automation, predictive insights, and transformation across the finance function. Share a deep knowledge of AI capabilities and modern solutions Provide insight into the value case and benefits of deploying AI technologies To qualify for the role, you must have: Experience in designing solutions for complex multi-national organisations Multiple lifecycle implementation experience of EPM or Finance Analytics Proficiency in your chosen market or sector Strong client relationship skills and proven stakeholder engagement A keen interest in applying modern technologies to solve Finance and cross-functional challenges Ideally, you'll also have: A valid and certified professional accounting qualification A background in management consulting or experience leading large-scale VPM or EPM programmes in industry Ability to develop creative, technical solutions High attention to detail and strong output quality (e.g. storyboarding, reporting) Strong facilitation, presentation, and analytical problem-solving skills Experience line managing and coaching high-performing teams What we look for: Core consulting skills: client management, commercial thinking, problem solving, and facilitation Technical skills: hands-on delivery experience and subject-matter knowledge in Finance transformation and performance improvement Versatility: ability to adapt quickly and contribute in a fast-changing, tech-enabled environment Market / sector knowledge: demonstrable domain expertise relevant to your field EY Building a better working world EY is building a better working world by creating new value for clients, people, society and the planet, while building trust in capital markets. Enabled by data, AI and advanced technology, EY teams help clients shape the future with confidence and develop answers for the most pressing issues of today and tomorrow. EY teams work across a full spectrum of services in assurance, consulting, tax, strategy and transactions. Fueled by sector insights, a globally connected, multi-disciplinary network and diverse ecosystem partners, EY teams can provide services in more than 150 countries and territories. Select how often (in days) to receive an alert: EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.

Role Overview Would you like to join a growing business in a position where you can directly help farmers to become more profitable? Promar International is looking for a field-based consultant to work with farm businesses across the South of England and Wales. With your ideal location being in the Cambridgeshire or South Wales. This exciting role promises an opportunity to develop your skills in the agricultural industry, where no two days are ever the same. Our consultancy services cover a number of areas directly associated with improving farm performance and efficiencies such as nutrition, financial or technical consulting. You Will You will join a team of experienced consultants intent on partnering with farmers to provide tailored individual advice and solutions to support their ambitious objectives. You can expect to spend your time independently visiting farmers to deliver advisory services and business support after receiving comprehensive training. You will also be expected to take part in monthly team meetings and company-wide events as well as agricultural shows and conferences Requirements Excellent organisation and communication skills and the ability to identify and influence key decision makers(essential) Strong desire to grow your own client base and develop long term relationships with farming clients (essential) Previous experience in agriculture delivering solutions to farming clients (desirable) Agricultural, agriscience or business-related degree (desirable) A high level of digital literacy for Microsoft Office packages and other computer applications (essential) Business Overview Who are we? Promar International is part of the Genus PLC group of companies and is a leading provider of consulting services to farmers, agricultural businesses and food supply chains. Promar specialises in providing expert consulting services in farm management, sustainability strategies, and financial planning. We assist our clients in enhancing operational efficiency, adopting sustainable practices, and achieving their financial goals. We are proud to hold the Investors in People Silver Award. Our Values Collaborate as One Team Create Value for Customers Innovate with Purpose Never stop improving DEI Genus is a place where you can be yourself and be part of a growing global team. We have a culture of respect, openness and fairness for all. Whatever your background, your role or your area of work, you will have the chance to thrive in an environment that inspires, challenges and supports you to succeed. Benefits Overview A flexible home-based role working day to day on farm with clients 25 days holidays + Bank Holidays Competitive salary depending on experience (based on 37.5 hours working week) NFU Pension scheme Income based incentive bonus scheme Company car Comprehensive training, learning & development program for all employees Employee NHS Cash Top Up health insurance scheme Employee assistance and mental health support programmes Life cover Equal Employment Opportunities Genus is an equal opportunity employer. In accordance with anti-discrimination law, it is the purpose of this policy to effectuate these principles and mandates. Genus prohibits discrimination and harassment of any type and affords equal employment opportunities to employees and applicants without regard to race, color, religion, sex, sexual orientation, gender identity or expression, pregnancy, age, national origin, disability status, genetic information, protected veteran status, or any other characteristic protected by law. Genus conforms to the spirit as well as to the letter of all applicable laws and regulations. Recruitment Fraud Warning Genus plc will never ask you to provide fees or payment for computer, software, or other equipment or supplies during the recruitment and/or onboarding process. If you have any questions about your individual application, please contact the Genus Talent Acquisition team .

Go back Central and North West London NHS Foundation Trust Clinical Psychologist The closing date is 03 December 2025 Are you an experienced clinician looking for a new challenge and the opportunity to lead the development of psychological care delivery in Milton Keynes CAMHS? An exciting opportunity has arisen for a fixed term contract to cover for maternity leave. Our multi-disciplinary, clinician-lead team is looking for applications from highly motivated and enthusiastic Applied Psychologists with experience in CAMHS, who are committed to delivering specialist, multi-disciplinary, patient-focused care and provide person-centred treatments. Main duties of the job We are looking for a qualified and highly motivated Clinical Psychologist. We expect you to have an avid interest as well as some experience in working with children, young people and their families. Successful applicants will be responsible for the provision of specialist psychology services to children & young people meeting eligibility criteria for CAMHS. They will provide specialist psychological assessment of people referred to the service and deliver evidence based individual and group treatment to outpatients. Successful applicants will support the leadership structure within the team through participation in clinical risk management, audit, service evaluation and research. About us We are passionate about delivering first-class patient-centred, safe and effective care, whether it is in a hospital setting, in a community clinic or in the patients own home. Patients are at the heart of everything we do. Providing top quality care depends on our ability to employ the best people. We're always looking to recruit outstanding people who will go the extra mile to support our patients, colleagues, teams and the Trust. With every new employee were hoping to find our future leaders and well support our staff by providing opportunities to develop your career. With a diverse culture and equally diverse range of opportunities across mental health, community services, addictions, eating disorders, learning disabilities and more whatever stage of your career you're at, there's always a place for you at CNWL. As an NHS Trust we strongly encourage and support vaccination as this remains the best way to protect yourself, your family, your colleagues and of course patients and service users when working on our healthcare settings. Job responsibilities To provide a specialist Clinical Psychology service to children and families within the MK Specialist CAMHS: To undertake high quality direct (assessment and therapeutic) and indirect (consultative, advisory and evaluative) specialist psychological interventions taking substantial professional responsibility. To undertake psychologically based risk assessment and risk management for relevant clients and to provide advice on the psychological aspects of risk to the multi-disciplinary team. To ensure the clinical effectiveness of own practice and of service functioning by undertaking audit, research and development activities relevant to the service area. For further detailed information about this post please see attached job description. Person Specification Qualifications Current registration with HCPC as a Practitioner Psychologist. Doctoral level training in clinical/counselling psychology, including specifically models of psychopathology, clinical psychometrics and neuropsychology, two or more distinct psychological therapies and lifespan developmental psychology, as accredited by the BPS. Post-doctoral training in one or more additional specialised areas of psychological practice (e.g. CBT, Behaviour Therapy, DBT), and family based interventions such as parenting work.) Pre-qualification training and qualifications in research methodology, staff training and/or other fields of applied psychology. Post-qualification of DBT Intensive Training and/or trauma training Experience Experience of specialist psychological assessment and treatment of clients across the full range of care settings, including outpatient, community, primary care and inpatient settings. Experience of working with a wide variety of client groups, across the whole life course presenting problems that reflect the full range of clinical severity including maintaining a high degree of professionalism in the face of highly emotive and distressing problems, verbal abuse and the threat of physical abuse. Demonstrate additional specialist training/experience including having practiced as a specialist clinical/counselling psychologist , and having received regular supervision from an appropriately qualified Clinical Psychologist; or met alternative criteria agreed by the Consultant Lead Clinical Psychologist. Experience of teaching, training and/or supervision. Experience of specialist psychological assessment and treatment of clients. Knowledge Skills in the use of complex methods of psychological assessment intervention and management frequently requiring sustained and intense concentration. Well developed skills in the ability to communicate effectively, orally and in writing, complex, highly technical and/or clinically sensitive information to clients, their families, carers and other professional colleagues both within and outside the NHS. Skills in providing consultation to other professional and non-professional groups. Doctorate level knowledge of psychological research methodology, research design and complex, mutivariate data analysis as practiced within the clinical fields of psychology. Knowledge of child/ young people legislation, safeguarding children & its implications for both clinical practice & professional management in relation to the client group & mental health Knowledge of the theory and practice of specialised psychological therapies in specific difficult to treat groups (e.g. personality disorder, dual diagnoses, people with additional disabilities etc). Able to conduct ADHD assessments. High level knowledge of the theory and practice of at least two specialised psychological therapies. Knowledge of legislation in relation to the client group and mental health. Disclosure and Barring Service Check This post is subject to the Rehabilitation of Offenders Act (Exceptions Order) 1975 and as such it will be necessary for a submission for Disclosure to be made to the Disclosure and Barring Service (formerly known as CRB) to check for any previous criminal convictions. Central and North West London NHS Foundation Trust £55,690 to £62,682 a yearper annum pro rata