| Rose holds the following qualifications in Accountancy and Tax Consultancy: |
| 1994 |
Institute of Chartered Accountants England and Wales
Chartered Accountant (FCA) |
 |
| 1996 |
Chartered Institute of Taxation (UK)
CIOT Chartered Tax Adviser (CTA) |
 |
| 2000 |
Institute of Chartered Accountants Ireland
Chartered Accountant (FCA) |
 |
| 2000 |
Irish Taxation Institute
AITI Chartered Tax Adviser (CTA) |
 |