Grupo de Trabajo Intergubernamental de Expertos en Normas Internacionales de Contabilidad y Presentación de Informes, 31º período de sesiones

David Szafran is attorney at Eubelius, a member of the Brussels’ Bar, focusing in particular on advising clients on corporate governance and corporate law, legal compliance and risks management, especially in regulated sectors including the financial sector. He is also a member of the Supervisory Board of the Financial Services and Markets Authority of Belgium, chair of the audit committee and of the remuneration committee of a public company, board member of Transparency International Belgium, assessor vice president of the Belgian Competition Authority, assistant professor at the Free University of Brussels (ULB) and past-chair of ISAR 30th Session (UNCTAD) on corporate reporting. He was also a censor and member of the audit committee of the National Bank of Belgium.

He graduated in Law at the ULB in 1993 and obtained a post-university degree in economic and financial law at the ULB in 1995. Since then, he has been a lawyer at the Brussels’ Bar for over 6 years, member of cabinet of the deputy prime minister, Secretary general of the Institute of Registered Auditors for 13 years, and was a Director at PwC.

Born on 25 January 1958 in Cairo, Egypt, Mr. Draganov attended the English Language School in Sofia. He received his MA in International Law at the Moscow State Institute for International Relations.

Mr. Draganov began his diplomatic career in the Information Department of the Bulgarian Ministry of Foreign Affairs.

From 1985 to 1998 he worked largely on African affairs, serving in the Bulgarian embassies in Ghana and Zimbabwe and in the African Department of the Foreign Ministry. From 1993 to 1998 he was Ambassador to South Africa, Namibia and Botswana.

In 1998, Mr. Draganov was appointed Permanent Representative of Bulgaria to the United Nations and Other International Organizations in Geneva. He served as President of the Conference on Disarmament from August to December 2000.

From 2001 to 2005, Mr. Draganov held the position of First Deputy Minister of Foreign Affairs of Bulgaria. He was in charge of multilateral diplomacy development, disarmament and European integration issues.

>He also served as Chairman of the National Commission on UNESCO, Alternate Representative of the Republic of Bulgaria to the United Nations Security Council, and Special Representative of the Chairman-in-Office of the Organization for Security and Cooperation in Europe (OSCE) to the Republic of Moldova.

Mr. Draganov served a second term as Bulgaria’s Permanent Representative in Geneva from 2005 to 2008.

In 2008, he was President of UNCTAD’s Trade and Development Board. In that capacity, he contributed to the successful outcome of the Accra Conference, as Chair of the UNCTAD XII Preparatory Committee and the Committee of the Whole.

As Deputy Secretary-General, he has helped spearhead UNCTAD’s communications strategy and publications policy, streamline management, and enhance interagency collaboration and technical cooperation activities.

The Deputy Secretary-General speaks English, French and Russian, and reads Spanish and Italian. He is married and has a daughter and a son.

Mr Müller joined the QFC Regulatory Authority in April 2012 as Director, Financial Analysis. He joined from the South African Institute of Chartered Accountants (SAICA) where, as Senior Executive: Standards, he influenced developments in international standard-setting and South African legislation and regulation. 

In October 2015 he was appointed as Director, Prudential Supervision (Banking and Asset Management) and Financial Analysis. In August 2016, he was appointed Managing Director, Supervision and Authorisation, with responsibility for banking, investment management, insurance, financial intermediaries, and anti-money laundering. 

Prior to his position with SAICA, Mr Müller held senior roles in financial management, regulation, financial analysis and investor relations, primarily in financial services. Mr Müller is a member of the Global Forum for Ethics. He serves on the Intergovernmental Working Group of Experts on International Standards on Accounting and Reporting of UNCTAD (which he chaired in 2014), and was previously Chairman of XBRL SA and a member of the King Committee on Corporate Governance, the Audit Committee Forum and the Corporate Governance Network of the Institute of Directors SA, and Qatar’s Financial Stability and Risk Control Committee. Mr Müller has presented at various international conferences hosted by organisations such as the World Bank, the United Nations, and IFAC, and was also an anchor on business radio and television.
 

Lilian Rocca assumed her duties as Superintendent in August 2011. In May 2014 she was chosen as representative of the Inter-American Regional Committee (IARC) to the Board of the International Organization of Securities Commissions (IOSCO) for the period 2014-2016. In September, she was appointed to the Steering Committee of the Growth and Emerging Market Committee of IOSCO.

Before working for the Superintendency, she worked as Director of the Law School of Universidad San Ignacio de Loyola and as professor of courses on securities market and banking law

Her duties among others include supervision and coordination of activities of the United Nations Intergovernmental Working Group on International Accounting and Reporting Standards (ISAR) to assist developing countries and economies in transition to meet international requirements in the area of accounting and reporting. In this regard she leads UNCTAD’s work on formulating and implementation of the Accounting Development Tool (ADT), preparing a guidance on core SDG indicators for entity reporting intended to serve as a tool to assist governments to assess the private sector contribution to the implementation of the Sustainable Development Goals, developing metadata guidance for the SDG indicator 12.6.1 in cooperation with UN Environment, as well as other activities related to corporate financial and non-financial reporting with a view to achieve better quality and international comparability of such reports based on international standards, benchmarks and good practices.

Before joining the United Nations in 2000, she was a partner at KPMG in Moscow where she was in charge of the Methodology department that advised Russian government and companies on transition to IAS/IFRS. She was also a consultant to the World Bank, OECD, EBRD, and other international organizations on accounting and finance issues. In different years she was a member of the Standards Advisory Council of the IASB, of the Education Committee and the Developing Nations Committee of the International Federation of Accountants. She was previously a Professor at Moscow State University teaching accounting and finance and was elected as American Accounting Association Distinguished International Lecturer for 1997.

She holds a PhD degree in accounting from Moscow State University and was a Visiting Fellow at Stanford University, California, in 1992-1993.

After graduating from Worcester College, Oxford in 1974 in politics, economics and philosophy (PPE) David has worked for nearly 34 years in the European Commission from 1977- 2011. He held a variety of posts including at the beginning of his career responsibility for oil and gas data in the Statistical Office, Luxembourg (1977-1981) during the second oil crisis; energy policy coordination and modelling in the Directorate General for Energy, Brussels (1982-1987); and then industrial trade policy negotiations during the Uruguay multilateral trade round (1987-1989).

From 1989-1992 he was a member of President Delors' "Think Tank" called the "Cellule de Prospectives" where he worked on industrial policy and wrote the first Commission document on sustainable development. In this period he co-authored a book with Professor Alexis Jacquemin on the post-1992 EU political and economic agenda called "Shaping factors, shaping actors".

From 1993-1994 he was a member of Sir Leon Brittans' Cabinet and worked on various aspects of trade and industrial policy, including completion of the Uruguay Round in 1994. In 1995 he became an Adviser to President Jacques Santer in his Cabinet – covering competitiveness, industrial and telecom policies, political relations with the UK and Ireland, financial services, risk capital and various other trade and foreign policy briefs.

From March 2000 – October 2010 he was first Director, then Deputy Director-General for securities and financial markets, then for all financial services policy in DG Internal Market and Services. He helped design and drive forward the Financial Services Action Plans to integrate the EU's capital and financial services markets. He was the rapporteur for both the Lamfalussy (2000/1) and De LaRosière Committees (2008/9), chaired the Securities and Banking Committees and represented the Commission in the Financial Services Committee and in various FSB/G20 fora. He also played a leading role in the EU-US financial markets dialogue in this period.

He was the EU Visiting Fellow at St Antony's College, Oxford until July 2011 and was a Member of the European Commission's Task force on Greece until the end of January 2012.

David Wright’s appointment as Secretary General of the International Organization of Securities Commissions (IOSCO) commenced on 15 March 2012.

Richard Thorpe is Adviser on Accounting and Auditing at the Financial Stability Board based at the Bank for International Settlements in Basel. He is responsible for all accounting, auditing and public reporting policy, including the FSB’s work on converged accounting standards, on risk disclosures, and on enhancing audit quality in the audits of Globally Significant Financial Institutions. He is also responsible for work on long-term investment, and contributes to work on capital standards for insurers and on corporate liability structures. Richard joined the FSB in January 2013, and before that was Head of Accounting and Audit Policy at the UK Financial Services Authority, where he led work on enhancing audit quality and public disclosures, as well as all aspects of accounting policy across banking, insurance and securities regulation. Richard is a UK chartered accountant who has worked in financial services regulation for over 30 years.

Since 2004 Gert Luiting (1972) has worked with the Netherlands Authority for the Financial Markets (AFM) and has been responsible for the public and international affairs of the AFM. The AFM has been permanently represented in both European and global regulatory networks.

Gert was involved in several international working groups (IOSCO Implementation Task Force, ESMA Review Panel, International Forum for Independent Regulators (IFIAR)). As a member of the CESR Review Panel he coordinated the Mapping on MiFID (2009) and the Mapping on the Transparency Directive (2010). Further he co-chaired a task force that provided advices on the organizational structure of ESMA (2010). Between 2009 and 2011 he was advising the chair of IFIAR (Steven Maijoor) and responsible for the (informal) secretariat of IFIAR. He was leading IOSCO’s first Thematic Review on systemic risk and the perimeter of regulation.

He also spent seven years as a corporate banking officer for Rabobank. Gert Luiting holds a Masters degree in Monetary Economics (University of Tilburg, 1997) and a Master degree in International Law (University of Tilburg 2003).

Markus Grund is the leader of the Accounting and Auditing section within the German Federal Financial Supervisory Agency (BaFin). Since 2003 he represented the German Federal Financial Supervisory authority (BaFin) in several international committees focused on Accounting and Auditing (IOSCO, BCBS, IAIS, ESMA, EBA). In 2013 he became chair of the IAIS Accounting and Auditing Working Group.

Inspecteur Général des Finances honoraire

Career :
1966 Inspecteur des Finances (Finance Ministry)
1978 Head of Public Accounting Directorate
1986 Head of Budget Directorate
1988 Chairman of the Executive Board of C.E.P.M.E. (A bank for SMEs)
1995 Chairman of the French Securities Commission (C.O.B and A.M.F)
Chairman of the Executive Committee (1998‐2000) and Technical Committee (2005‐2008) of IOSCO
2009‐2011 Chairman of the Board of Trustees of the International Valuation Standards Council (IVSC°
2009 Chairman of C.N.O.C.P. (French public sector accounting standard setter). Current.
2012 Chairman of the Board of Trustees of the IFRS Foundation.

Mike Hathorn joined the IFAC Board in November 2013, nominated by the Chartered Institute of Public Finance and Accountancy and the Institute of Chartered Accountants of Scotland (ICAS).

Mr. Hathorn was appointed chief operating officer for Moore Stephens International Limited in July 2013, with responsibility for global network development. He was previously a partner with Moore Stephens LLP, London, for 10 years during which time he led the firm’s UK public sector audit and assurance team. He continues to provide public sector consultancy services and is a member of the UK Treasury’s Whole of Government Financial Reporting Advisory Group.

Mr. Hathorn is chairman of the Moore Stephens International and Moore Stephens Europe Technical Committees. He was previously a partner with Moore Stephens Scotland from 1974 to 2003, managing partner from 1989 to 2002, and chairman of Moore Stephens UK from 1989 to 2004.

Mr. Hathorn is also a past president of ICAS, where he has served on the Council and various committees over the past 30 years.

Mr. Hathorn previously served as a member of the International Public Sector Accounting Standards Board (IPSASB) for 10 years, including as vice chair from 2004 to 2006 and chair from 2007 to 2009. He has presented papers at many international conferences during and since his three years as chair of the IPSASB and continues to contribute to the development of accrual accounting and the adoption of International Public Sector Accounting Standards (IPSAS) in the public sector.

As GRI's Deputy Chief Executive Fogelberg is in charge of policy and sustainable develop-ment, and leads the Policy team.
Before joining GRI, Fogelberg was Netherlands Director Climate Change and Industry, and served as Head of Delegation to the UN Climate Change Conference of Parties, amongst other during the Dutch Presidency of the COP. She succeeded in winning the internatio-nal UN-led tender for the selection of a host country for GRI, which resulted in Amster-dam as the global headquearters for GRI.

She also held several director positions at the Netherlands Ministry of Foreign Affairs, such as Women and Development/Human Rights, and Research and Education. In additi-on, Fogelberg worked for the U.N. Secretary General at the World Summit on Sustainable Development in Johannesburg in 2002, in charge of the private sector, and public-private partnerships.

Fogelberg sits on the board of several sustainability organizations, such as WWF, SEED International, ICIMOD and Questionmark.

Paul is Chief Executive Officer of the IIRC. Paul is well known and respected in business and in the accounting profession worldwide. Following an entrepreneurial career in the software industry, Paul operated as a non‐executive chairman and director for companies in a variety of sectors until taking over this post. Formerly a Director of the UK Financial Reporting Council; member of the City Takeover Panel; and President of the Institute of Chartered Accountants in England and Wales (ICAEW). His high profile work on sustainability matters has included chairing The Prince’s Accounting for Sustainability Project (A4S) Executive Board and the FEE Sustainability Group.

Mr. Leonardo Porciuncula Gomes Pereira is the Chairman of the Securities and Exchange Commission of Brazil (CVM). He took office on November 5^th, 2012 and his term expires on July 14^th, 2017.

Mr. Pereira represents CVM internationally at the IOSCO Board, IOSCO Audit Committee, IOSCO Committee on Retail Investors, Financial Stability Board and at the IFRS Monitoring Board. In Brazil, he has a seat at the Brazilian Technical Commission of Currency and Credit (COMOC) and at the Brazilian Committee of Financial Education (CONEF).

Prior to becoming CVM Chairman, Mr. Pereira was Executive Vice President/ CFO and Member of the Executive Board of Gol Linhas Aereas Inteligentes S.A. In his career, Mr. Pereira has served as an officer and as a director in companies pertaining to different sectors of the Brazilian economy, including aviation, communications and agro business. He has worked at Citibank for 13 years, in a number of roles in Brazil, Asia, Latin America and the United States, including Vice President leading a team responsible for Aviation in Latin America, and Director of Portfolio Management Review for Northern Latin America (from Mexico to Ecuador).

Mr. Pereira holds a degree in Production Engineering from Universidade Federal do Rio de Janeiro, a degree in Economics from Universidade Candido Mendes and an MBA degree from the University of Warwick of the United Kingdom. He has also attended extension courses in Finance at IMD in Switzerland and General Management at Wharton Business School, attended The Association for Overseas Technical Scholarship in Japan, and completed Columbia University’s Senior Executive Education Program.

Mr. Pereira was also a member of the Latin America Round Table on Corporate Governance on the auspices of OECD and of the Corporate Governance Committee of the American Chamber of Commerce in Brazil.

Sergej Simoniti graduated in law at Faculty of Law of University in Ljubljana. His first employment has been as a general legal councel at Gerenarali d.d. insurance company in Slovenia. In the same employment he was later responsible for casualty underwriting. In 2000 he started an independent consultancy in the field of insurance. In 2002 he joined Sava re reinsurance company. He has been active on the legal issues concerning reinsurance arrangements and later for legal support in the expansion of Sava Re group in the Balkans. Furthermore he played an active role in Sava Re's initial public offering. He ended his employment with Sava Re as group compliance officer. In 2011 he has been nominated by Slovenian parliament as the director of Insurance Supervisory Agency. In this capacity he is also a member of the EIOPA's Board of Supervisors. Furthermore, he has been elected by the same body as member of EIOPA's management board. He is also a member of the Financial Stability Committee and Market Conduct subcommittee at IAIS. He has also authored various books, articles and other publications in the field of insurance both in Slovenia and abroad.

Bernard is currently in the position of Chief Executive Officer at the Independent Regulatory Board for Auditors (IRBA), the statutory audit regulator in South Africa. Prior to that appointment, he was the Technical Director at the IRBA and largely responsible for audit and ethics standard setting for the profession in South Africa. During that period, he was instrumental in the adoption and implementation of the International Standards on Auditing (ISA) in South Africa and participated in the international standard setting activities of the International Federation of Accountants (IFAC) in his role as technical advisor to the South African member, as well as providing technical support on the redrafting of 3 of the ISAs for IFAC in terms of their 5 year Clarity Project.

Before joining the IRBA, he was the Project Director: Technical at the South African Institute of Chartered Accountants (SAICA) responsible for the public sector (accounting and auditing). During this period he was technical advisor to the South African member on the international public sector accounting standard setting body of IFAC.

Prior to joining SAICA, he headed up the technical department at the Office of the Auditor General, during which time he was responsible for harmonising the private and public sector auditing standards.

He started his career in the profession at one of the global networks.

He is currently the chairman of the Standards Coordination Working Group of IFIAR which has the responsibility of monitoring and commenting on developments in international standards on auditing and ethics, and engaging with the chairmen of the relevant boards and structures.

Bernard is a member of the King Committee for Corporate Governance.

Victor Kjaer is Deputy General Director of the Danish Business Authority (DBA), which belongs to the Danish Ministry of Business and Growth. He is responsible for the Division dealing with Business conditions and Regulation, which comprises company law, accounting and accountants, corporate governance, corporate social responsibility and other business regulation.
The DBA is responsible for implementing the Danish Governments Action Plan for Corporate Social Responsibility (CSR), and acts as a secretariat for the Danish Council for CSR and the CSR Mediation and Grievance Complaints Board.
Previously Victor Kjær has among other things been General Director of the Danish Consumer Agency, Deputy General Director of the Danish Telecom Agency, and Director in the Danish Ministry of Business and Growth.

Mr Müller joined the QFC Regulatory Authority in April 2012 as Director, Financial Analysis. He joined from the South African Institute of Chartered Accountants (SAICA) where, as Senior Executive: Standards, he influenced developments in international standard-setting and South African legislation and regulation. 

In October 2015 he was appointed as Director, Prudential Supervision (Banking and Asset Management) and Financial Analysis. In August 2016, he was appointed Managing Director, Supervision and Authorisation, with responsibility for banking, investment management, insurance, financial intermediaries, and anti-money laundering. 

Prior to his position with SAICA, Mr Müller held senior roles in financial management, regulation, financial analysis and investor relations, primarily in financial services. Mr Müller is a member of the Global Forum for Ethics. He serves on the Intergovernmental Working Group of Experts on International Standards on Accounting and Reporting of UNCTAD (which he chaired in 2014), and was previously Chairman of XBRL SA and a member of the King Committee on Corporate Governance, the Audit Committee Forum and the Corporate Governance Network of the Institute of Directors SA, and Qatar’s Financial Stability and Risk Control Committee. Mr Müller has presented at various international conferences hosted by organisations such as the World Bank, the United Nations, and IFAC, and was also an anchor on business radio and television.
 

Jim Osayande Obazee is the Executive Secretary/Chief Executive Officer of the Financial Reporting Council of Nigeria. In that capacity, he oversees the setting, monitoring and enforcement of Financial Reporting Standards and Corporate Governance practices in both Public and Private Sectors of the Nigerian economy. He is also responsible for harmonizing the activities of relevant professional and regulatory bodies in Nigeria. In his earlier role, he has been on attachment to FASB, USA and ASB, Canada. He was the Chairman of the 29th Session of UNCTAD-ISAR and Chairman of the Committee of the Roadmap to the adoption of IFRS in Nigeria. He holds an M.Sc in Accounting, a Fellow of the Institute of Chartered Accountants of Nigeria and a member of American Accounting Association.

Henri Fortin is the Head of the World Bank Vienna Centre for Financial Reporting Reform (CFRR) since January 2011. Between 2003 and 2010, he led the World Bank’s analytical and advisory activities in corporate financial reporting for the Latin America and Caribbean (LAC) Region. His responsibilities included in particular (i) the preparation of ROSC reports on Accounting and Auditing, (ii) a number of technical assistance projects to assist partner countries in implementing ROSC recommendations and (iii) the “CReCER” (Spanish acronym for Accounting and Accountability for Regional Economic Growth) initiative in cooperation with international standard-setters, the accounting profession and key development partners. He also participated in a number of Financial Sector Assessment Program missions and worked on projects related to public financial management and governance of state-owned enterprises. Mr. Fortin also represented the World Bank on the International Accounting Standards Board’s SME working group which assisted the IASB in developing global financial reporting standards for small entities, the IFRS of SMEs. He currently represents the Bank on the IFRS of SMEs Implementation Group.

David is the <strong>Managing Partner for Public Policy at Deloitt</strong>e. He is also a member of the Executive and Board for Deloitte UK.

Before taking on the role of Managing Partner, Public Policy, David was Head of the Financial Service Audit division for 6 years and prior to that he led the Insurance &amp; Investment Management practice.

David has over 28 years of experience of providing audit, advisory and regulatory services to banking, insurance and investment management clients.

Deborah Williams is a <strong>Government Adviser and Chartered Public Finance Accountant.</strong> She chaired IFAC’s Professional Accountancy Organization (PAO) Development Committee from 2011 to 2013, and has been involved with IFAC’s capacity building initiative since 2004. As Chair, she led the development of partnership arrangements with donor and other organisations working to support the development of the accountancy profession. She continues to advise IFAC’s CEO on strategic capacity building opportunities. Deborah has served on the Boards of several organisations, and works with organisations and individuals to enhance capability and effectiveness both in the UK and internationally.

Sha Ali Khan is Director – Regulatory Development at ACCA, the Association of Chartered Certified Accountants. He has over 25 years of experience in the regulation of the accounting profession in Europe, Africa and the Caribbean. Currently, Sha is responsible for the provision of advice and guidance on regulatory matters to other professional bodies, regulators, governments and ACCA’s market directors. He also leads donor funded international consulting projects on strengthening the regulation of the profession. Until 2015, Sha was responsible for all aspects of ACCA’s quality assurance programme which covers 2,400 firms licenced by ACCA to conduct company audit work in the United Kingdom and Ireland. He has also been responsible for the provision of quality assurance services to several other professional bodies and regulators in Africa, Europe and the Caribbean to enable them to comply with IFAC’s membership obligation on quality assurance, SMO1 and/or the EU Statutory Audit Directive.

Laura Buijs deals with corporate reporting policy projects at the Federation of European Accountants (FEE). She developed a broad public policy perspective on international accountancy issues through supervising financial enterprises, managing the good governance of an international non-profit organization and providing legal advice on accountancy regulation.

Idesio S. Coelho is a Brazilian certified accountant and auditing professional. He is a senior partner leading the professional practice, risk management and regulatory matters for EY in Brazil. He is also the assurance professional practice leader for the South America EY operations.

He has experience in local and cross-border listing activities, in quality matters and inspection activities of audit firms.

Idesio is the <strong>technical vice president of the Institute of Independent Auditors in Brazil (IBRACON)</strong> and an active member of the Federal Accounting Council (CFC) and the Chairman for International Affairs of the Brazilian Accounting Pronouncements Committee (CPC).

In his roles at IBRACON, CFC and CPC he supported the convergence and adoption of the International Auditing and Financial Reporting Standards in Brazil.

Mr Abboud is the President of the Lebanese Association of Certified Public Accountants since April 2014, he was a Board Member in 2010 and he contributed to the Completion of Quality Control and Peer Review Manuals in 2009. Mr Abboud is the managing partner of UHY Andy Bryan (member of UHY International), an audit and consulting firm based in Beirut-Lebanon, since 2004. Before joining UHY network during 2004, he was an executive manager in Ernst &amp; Young with 12 years of experience in international audit firms Deloitte &amp; Touche, Arthur Andersen, and Ernst &amp; Young.

During his professional career, he was exposed to a variety of non-routine assignments that he has undertaken include financial investigations, feasibility studies and specialised business valuations for commercial and industrial projects, setting policies and procedures manuals, outsourced internal audit engagements, and others...

Mr Aboud holds a CPA certificate from California Board of Accountancy, Masters in Business Administration from Notre Dame University and Masters in International Business from Bordeaux Business School .He was an instructor at Becker CPA Review in Beirut lecturing the IFRS, CPA, CIA and CMA courses since 1998.

Alan Edwards is Strategy and Development Director of CIPFA. He is an experienced public sector board member having previously been a Chairman of the Royal Wolverhampton NHS Trust and an Independent Member of the Board of the UK National Policing Improvement Agency. Most of his career has been spent as a management consultant having being a consulting Partner at PwC, KPMG and IBM. Alan is Deputy Chair of the FEE Public Sector Committee and a member of the IFAC PAO Development Committee.

Michel Magnan is Professor and the Stephen A. Jarislowsky Chair in Corporate Governance at the John Molson School of Business of Concordia University. He holds a Ph.D. in Business Administration from the University of Washington (Seattle). His research and professional interests encompass financial reporting, financial statement analysis, governance, executive compensation, ethics and the environment, and corporate disclosure. He is the author or co-author of more than 100 papers in academic and professional journals. He is actively involved in the professional and business communities, currently serving as a member of Canada’s Accounting Standards Board. He is frequently quoted in the media on financial reporting, governance and ethical issues. He is also extensively involved in professional development and executive education programs.

Professor Ann Tarca is head of the Accounting and Finance group at the Business School of the University of Western Australia. She has over 15 years teaching experience, building on prior work in public accounting and the public sector. She has been involved in a wide range of training and education activities in Australia and internationally. In 2011-2012 Ann was an Academic Fellow for the IFRS Foundation Education Initiative in London.

Ann’s research focuses on accounting standards, financial reporting regulation and accounting practice, particularly the adoption and application of IFRS. She has published many papers in international journals and prepared several IFRS literature reviews for the International Accounting Standards Board. Ann is currently a member of the Australian Accounting Standards Board.

Brigitte Eierle is Professor at the Otto-Friedrich-University in Bamberg, Germany, where she has the Chair for International Accounting and Auditing. She obtained her Habilitation degree in Business Administration from the University of Regensburg having received her Ph.D. from the Johannes Kepler University in Linz (Austria). Professor Eierle is a member of the European Accounting Association, the Schmalenbach-Gesellschaft für Betriebswirtschaft e.V. and the American Accounting Association. She chairs the European Financial Research Group (EUFIN) and is Associate Editor of Accounting in Europe, a practice related journal aiming to contribute to policy debate by publishing high quality research. Since 2013 she is also visiting professor at the University of Lund for the Swedbank Visiting Chair of Accounting. She has co-authored various papers dealing with enforcement issues and is since 2014 a member of the examination committee for the Chamber of Public Accountants in Germany.

Nigel is an ICAEW Chartered Accountant and since 2001 has been head of financial reporting at ICAEW, where he has lead responsibility for all ICAEW commentaries and policies on financial reporting, including in relation to the new UK GAAP regime applicable to both private companies and public benefit entities from 2015. Nigel represents ICAEW at the highest level on financial reporting matters, is a regular speaker on financial reporting issues internationally and was the principal author of ICAEW’s highly-regarded thought leadership publication, ‘The Future of IFRS’, published in December 2012. In his previous role in a mid-size firm Nigel undertook technical reviews of all corporate and not-for-profit financial statements. More recently, Nigel has participated in the development of a major UK study by the UK CCAB, ‘International Reporting for the Not-For-Profit Sector’, published in February 2014.

Nigel has a PhD in the social and economic history of London, University College London.

BA Economics, MSc Economics (National University of Colombia).
Phd (c) in Management (EAFIT University, Colombia, in partnership with HEC Montreal, Canada).
Associate Professor at the University of Medellin since 2002, in Accounting Program and Master of Accounting.
Director (until 2012) of the Board of Economic Sciences of the National Commission for Quality Assurance in Higher Education -CONACES, Ministry of Education, Colombia
Frequently publishes articles in major colombian accounting journals.
He has developed short internships at UNAM in Mexico; ECLAC, Chile; the University of Massachusetts and Harvard University.

Lilian Rocca assumed her duties as Superintendent in August 2011. In May 2014 she was chosen as representative of the Inter-American Regional Committee (IARC) to the Board of the International Organization of Securities Commissions (IOSCO) for the period 2014-2016. In September, she was appointed to the Steering Committee of the Growth and Emerging Market Committee of IOSCO.

Before working for the Superintendency, she worked as Director of the Law School of Universidad San Ignacio de Loyola and as professor of courses on securities market and banking law

Mr. Emmanuel Pieters is <strong>Executive Director of the Directorate General Regulation of the Federal Public Service Economy of Belgium.</strong>

Graduated in law from the Catholic University of Louvain (UCL).

He worked as a lawyer at the Brussels Bar until 1997.

He taught for ten years, as a visiting professor, Economic Law and Business Law at the Ecole Supérieure des Affaires (ESA) in Namur.

Within the Federal Public Service Economy, he successively worked in the Legal Department , led the study department and served as General Counsel of the Division of Financial Regulations.

He lead the Directorate General Regulation and Market Organization from 2010 to 2013.

Since 2014, he is also President of the Ethics Commission for Telecommunications.

In the framework of his functions, he lead the transposition in Belgium of the Services Directive and the redaction of the new Code of economic law. He is also a member of the OECD Steering Group on Corporate Governance.

Monsieur André FOKO TOMENA est licencié en Sciences Economiques Appliquées de l’Université de Kinshasa, Réviseur Comptable certifié par l’Institut des Réviseurs d’Entreprises de Belgique et membre de l’Institut des Réviseurs Comptables de la République Démocratique du Congo (IRC). Il est également membre de la Commission Nationale OHADA de la RDC (CNO) représentant la profession comptable.

Actuellement, il exerce les fonctions de Secrétaire Général du Conseil Permanent de la Comptabilité en République Démocratique du Congo (C.P.C.C) et de Président du Comité de Pilotage pour la mise en œuvre des recommandations issues de l’étude ROSC de la Banque Mondiale sur le respect des normes et pratiques en matière de comptabilité et d’audit en RDC (Programme ROSC/RDC).

Diplômé Etudes Supérieures Comptables de l’Institut National Polytechnique de Yamoussoukro (Côte d’Ivoire) et d’un Master Of Arts en Management et Organisation des Entreprises, option Stratégies et Organisation du Groupe ESC Pau (Franc), Drissa Koné, est également Expert-Comptable. Il est aussi titulaire d'un Mastère Spécialisé en Gestion Financière de HEC Paris (France).

Il occupe les fonctions suivantes : Directeur associé de SFAI Côte d’Ivoire Abcd Consulting, Président de l'Ordre des Experts-Comptables de Côte d'Ivoire (OEC CI), Président du Conseil Ouest-Africain de la Comptabilité de l'UEMOA. Membre également du Conseil d’Administration de la PAFA (siège en Afrique du Sud, Drissa Koné est depuis le 07 septembre 2022l le Président de l'Association des Experts-Comptables de l'Afrique de l'Ouest (ABWA basée au Nigeria) et vice-président du Conseil National de la Comptabilité de Côte d'Ivoire.

Drissa Koné est un Expert des Nations Unies, membre du Groupe de Travail Intergouvernemental, représentant la Côte d'Ivoire. Il participe aux activités ISAR de la CNUCED au Palais des Nations à Genève depuis 2010. Il est Conseiller du Ministre de l’Économie et des Finances de Côte d'Ivoire et aussi Expert technique de la Banque Mondiale auprès du Secrétaire Permanent de l'OHADA pour les questions de normalisation comptable, d’audit et d’assurance qualité.

Financial Consultant with experience in projects financed with international resources from the Interamerican Development Bank and the World Bank. Specialist in budgetary, accounting and treasury systems. Expert in design and implantation of integrated systems of financial management, in conceptual aspects of the System of Financial Administration of the Public Sector in Ecuador and in the operative use of the “eSIGEF”, with active participation in the current Normative of the Organic Code of Planification and Public Finances and in the development of processes of financial execution of public resources.

Instructor in the courses about the eSIGEF dictated for the Entities of the General State Budget and implementer of the system for several Entities.

Economist of the “Pontificia Universidad Católica del Ecuador”.

Courses of Financial Programation, Planification, Public Budget, Public Administration, among others.

Full Member of the National Academy of Sciences of Ukraine, Doctor of Economic Sciences, Professor. Deputy Head of the Scientific Council at the Ministry of Finance of Ukraine, chaired by Minister of Finance of Ukraine. Head of the editorial board of the specialized scientific journal "Finance of Ukraine". Dr. Iefymenko occupied the post of Deputy Minister of Finance of Ukraine. The Head of developers of the Tax and Budget Codes, initiator of updating of the Customs Code of Ukraine, legislation of simplified business regulation and social support. She is the author and coauthor of a sound number of innovations in financial management and economic reforming of public sector.

Chair, Sudanese Professional Accountants Society and the Senior Partner of ZEIN &amp; Co. Chartered Certified Accountants in Sudan.

Mr. Vo Tan Hoang Van has nearly 20 years of experience consulting finance and accounting in Vietnam, Laos and Cambodia. He has performed many Technical Assistance and Capacity Building projects in fields of finance and accounting to Vietnamese governing bodies like Ministry of Finance, State Bank of Vietnam, State Securities Commission etc. During more than 15 years, Mr.Van worked for one of the Big 4 International Audit firms. Currently he is a senior executive of a Vietnamese private bank. He is a member of ACCA and CPA Viet Nam.

Stephenie Fox became Technical Director for the International Public Sector Accounting Standards Board (IPSASB), an independent standard setting board of the International Federation of Accountants, in September 2006.

Ms. Fox has extensive experience in public accounting standard setting and working with officials at all levels of government. From 1993 to 2005 she was a Principal of the Public Sector Accounting Standards Board of the Canadian Institute of Chartered Accountants. Immediately prior to taking on the role of Technical Director of the IPSASB, she served as Senior Reviewer for the Canadian Public Accountability Board focusing on the application of auditing standards.

Ms. Fox has also served as part-time accounting instructor at York University from 1996 to 2004.

Ms. Fox is a Chartered Accountant and has a Bachelor's of Commerce from the University of Windsor.

Michael Stewart has been Director of Implementation Activities for the IFRS Foundation since September 2009. In this role he is responsible for overseeing the work of the IFRS Interpretations Committee, including the development of IFRIC Interpretations, narrow-scope amendments to IFRSs and Annual Improvements. Michael is also responsible for the IASB’s post-implementation reviews, the second of which, focusing on IFRS 3 <em>Business Combinations</em>, was completed in June 2015. Michael represents the IASB on the Consultative Advisory Group (CAG) of the International Auditing and Assurance Standards Board (IAASB). Prior to joining the IFRS Foundation, Michael was a director in the global IFRS technical group of one of the large international audit firms, where he spent eight years advising clients on the application of IFRSs.

Paul Thompson joined the International Federation of Accountants (IFAC) in 2004 and is presently Director, Global Accountancy Profession Support, having previously served as Director, SME &amp; SMP Affairs, where he led IFAC’s initiatives to support the development of small- and medium-sized practices (SMPs) and the value they add to small- and medium-sized entities (SMEs). Mr. Thompson now leads the Global Accountancy Profession Support business line for IFAC, which encompasses the Global Knowledge Gateway, SMP/SME, and professional accountants in business. From 1988 to 1991, Mr. Thompson worked for Touche Ross &amp; Co., London, where he specialized in the audit of financial institutions. He then went on to lecture on financial reporting and analysis at the undergraduate and MBA levels at universities in the United Kingdom, Singapore, and Malaysia. He has contributed to a number of publications in academic journals and the professional press in the areas of bank lending, financial reporting, corporate governance, and corporate social reporting.

As GRI's Deputy Chief Executive Fogelberg is in charge of policy and sustainable develop-ment, and leads the Policy team.
Before joining GRI, Fogelberg was Netherlands Director Climate Change and Industry, and served as Head of Delegation to the UN Climate Change Conference of Parties, amongst other during the Dutch Presidency of the COP. She succeeded in winning the internatio-nal UN-led tender for the selection of a host country for GRI, which resulted in Amster-dam as the global headquearters for GRI.

She also held several director positions at the Netherlands Ministry of Foreign Affairs, such as Women and Development/Human Rights, and Research and Education. In additi-on, Fogelberg worked for the U.N. Secretary General at the World Summit on Sustainable Development in Johannesburg in 2002, in charge of the private sector, and public-private partnerships.

Fogelberg sits on the board of several sustainability organizations, such as WWF, SEED International, ICIMOD and Questionmark.

Laura Buijs deals with corporate reporting policy projects at the Federation of European Accountants (FEE). She developed a broad public policy perspective on international accountancy issues through supervising financial enterprises, managing the good governance of an international non-profit organization and providing legal advice on accountancy regulation.