97. Responsibility for the preparation of the accounts lies collectively with the board, which may delegate that task to the Finance Director. Richard Adam was Carillion's Finance Director from 2007 until he retired at the end of 2016. He was replaced by Zafar Khan, previously the Group Financial Controller, who only lasted nine months before being sacked. Mr Khan was replaced in September 2017 by Emma Mercer, who remained in post until the company collapsed.324
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324 Emma Mercer did not join Carillion plc's board.