Intergovernmental working group of experts on international standards of accounting and reporting, 42nd session

Magdalena del Pilar Vicuña Cevallos is Undersecretary of Government Accounting at the Ministry of Economy and Finance of Ecuador since May 18, 2012, in which position she makes decisions related to the stewardship of National Accounting in the Public Sector.

She has given presentations at UNCTAD-ISAR sessions (sessions 30 and 31) in Geneva, reporting on the results of the evaluation of the country's financial information through the application of the ADT tool, highlighting the progress of Government Accounting and Public Finance in Ecuador.

She is currently the focal point for Ecuador's Ministry of Economy and Finance for the project "Strengthening Sustainability Information to Promote Sustainable Finance and Investment in Selected Developing Countries in Asia and Latin America" with UNCTAD.
 

Oscar Nuñez del Arco is a senior executive with more than 20 years of experience, leading multidisciplinary teams and projects in international companies and important government entities in private and public sector.

International consultant, university professor, speaker at national and international events, MBA in General Management, Master in Finance, Certified Public Accountant, Postgraduate Diploma in Public Management and International Certification of IFRS, IPSAS and GRI, among other studies.

Currently, he works as the General Director of General Direction of Public Accounting in Ministry of Finance in Peru; and also, as President of Accounting Standards Council.

He has acted as President of FOCAL (Foro de Contadurías Gubernamentales de América Latina) and will assume the presidency of the Regional Alliance for Sustainability Reports (ARL) from Latin America in 2026.
 

Helga Berger has been a member of the European Court of Auditors ‘ECA) since 2020. Initially involved in the audit of Financing and Administration, she moved to the audit of Investment for Cohesion, Growth and Inclusion in 2022, overseeing among others the Cohesion, Resilience and Values chapter in the Annual Report and the 2023 report on public procurement in the EU.

In March 2024, she became Chair of the ECA’s Chamber for Quality Control and Chair of the INTOSAI Professional Standards Committee leading the efforts to provide relevant, robust and clear professional standards and guidance for all Supreme Audit Institutions. 

Since December 2022, she has also chaired the Board of Auditors of the ESM. 

Previously, she served at the Austrian Court of Audit, as Director General for Budget in the Ministry of Finance, and as a judge. She has over 25 years of experience in public finance.
 

Jenny Bofinger-Schuster was appointed as a full-time member of the International Sustainability Standards Board (ISSB) in August 2022, effective 1 December 2022.

Prior to joining the ISSB, Ms Bofinger-Schuster served as Senior Vice President for sustainability and operational excellence at Siemens. In this role she was responsible for developing the company’s sustainability strategy and for implementing new disclosure requirements.

Prior to this she held senior positions at Siemens Management Consulting and Horváth & Partners Management Consultants.

Ms Bofinger-Schuster holds a Diploma in Business Administration from the University of Augsburg and an MBA from the University of Dayton, Ohio.

Saskia Slomp was appointed EFRAG CEO from 1 April 2019 responsible for the operations, finance, governance, due process oversight and administration of EFRAG, relations with stakeholders and the European institutions and the activities oriented at users. She supported the governance reform integrating the sustainability reporting pillar in EFRAG’s structure. She is also involved in EFRAG’s sustainability reporting activities.

She has been Governance and Admin Director at EFRAG from 1 January 2010 until 31 March 2019. In this role, she supported the various governance bodies of EFRAG and was responsible for the user activities and outreach events, in addition to her responsibilities for human resources.  

Until the end of 2009, she was Technical Director at FEE (now Accountancy Europe), one of the founding member organisations of EFRAG. She has been involved in EFRAG since its establishment. Within Accountancy Europe, she was responsible for financial reporting, company law, corporate governance, capital markets, SMEs, sustainability reporting and assurance and the public sector. In the beginning of her career, she worked with KPMG in The Netherlands. 

Saskia is a member of the Dutch NBA.

Dr Keith Kendall was appointed Chair of the Australian Accounting Standards Board in May 2020. He is also a member of the (Australian) Financial Reporting Council and the New Zealand Accounting Standards Board and is presently Vice Chair of the Asian Oceanian Standard Setters Group and co-Chair of the International Forum of Accounting Standard Setters.

Previously, Dr Kendall worked as an accountant and a lawyer for 25 years. Dr Kendall also serves on a number of boards of not-for-profit organisations, including as Finance Director of Rugby Victoria.

He holds degrees from Monash University, the University of Melbourne and the University of Chicago, obtaining his doctorate from La Trobe University applying behavioural law and economics to the regulation of insider trading. 
 

Wendy Berman is a distinguished legal professional with over 30 years of experience in securities litigation, regulation, and corporate governance. Most recently, she was a partner and head of the National Securities Litigation practice at a national law firm in Toronto, where she advised public companies and boards on complex disclosure, regulatory, and governance matters.

Previously, Wendy was Vice-Chair of the Ontario Securities Commission, where she served on the board, executive team, and adjudicative committee. She led or participated in adjudicative panels on securities enforcement and transaction-related matters and oversaw key regulatory initiatives in Canadian capital markets, including climate-related and diversity disclosures, crypto asset regulation and burden reduction for Canadian issuers.

Recognized as one of Canada’s leading securities litigators, Wendy has received the highest ranking by Chambers Canada, Lexpert, Benchmark and Best Lawyers as well as numerous awards. 
 

Yasunobu (Nobu) Kawanishi is the Chair of the Sustainability Standards Board of Japan (SSBJ) and the Chair of the Accounting Standards Board of Japan (ASBJ).  He has extensive experience in standard-setting, working as a staff member of the ASBJ, the U.S. Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB).  He became a Board member of the ASBJ in April 2016 and became Chair of the ASBJ in April 2022.  From 2019 to 2022, he chaired the International Forum of Accounting Standard Setters (IFASS), a global network of standard setters.  He became the inaugural Chair of the SSBJ when the SSBJ was established in July 2022.  

Elsa Beatriz García Bojorges is the President of the Mexican Financial and Sustainability Reporting Standards Board – CINIF (Mexico). She also was Chair of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR Group) 38th Session and Chair of Latin American Regional Partnership for the promotion of sustainability and SDG reporting, in 2022. She is a CINIF representative at the Sustainability Standards Advisory Forum (SSAF) of ISSB – IFRS Foundation and at the Emerging Economies Group of IASB – IFRS Foundation. She was a Board Member of Group of Latin American Standards Setters (GLASS). She is an Independent Board Member of several public and private companies.

Vania Borgerth is the Chair of ISAR’s Regional Alliance for Latin America (ARL).

She is also a Commissioner of CBPS (Brazilian Committee for Sustainability Pronouncements); Board Member of International Ethics Standards Board for Accounting (IESBA), SHIFT Project and International Foundation for Valuing Impacts (IFVI).

At ISSB (International Sustainability Standards Board), she represents the Brazilian Institute for Corporate Governance (IBGC) at the Integrated Reporting and Connectivity Council – IRCC (former IIRC) and CBPS at SSAF (Sustainability Standards Advisory Forum). She is also a Member of the Expert Panel of Accounting for Sustainability – A4S.

Mrs. Borgerth is the Head of CBARI - the Brazilian Network for Integrated Reporting. She is a former executive at BNDES (The Brazilian Development Bank) and an active attendee of UNCTAD’s ISAR since 2007 (Chair of 32nd session).

 

Dr. Chrystelle Richard is an associate professor at ESSEC Business School (France). She teaches financial accounting and sustainability reporting, and her primary research interests focus on firms' oversight and new forms of economic governance. Dr. Richard has published in renowned academic journals and has received the “Professor Teaching Award” in 2021 and the “Jury’s Special Prize” in 2025 from the ESSEC Foundation. She has also taken on leadership roles in academic associations in her field. She is currently a board member of the International Auditing and Assurance Standards Board (IAASB) and the Autorité des Normes Comptables (ANC), the French accounting standard-setting authority. Dr. Richard is a former student of the École Normale Supérieure and holds a Ph.D. in Management Studies.

Alex is Senior Advisor with the IPSASB, supported by World Bank funding, to develop a public sector reporting standard focused on climate-related disclosures.

Previously, Alex worked at the Association of Chartered Certified Accountants (ACCA), where he led the global accountancy body’s public sector strategy. He concluded his tenure at ACCA with an internal secondment to the Strategy Leadership Team. In this role, he developed the organization’s sustainability strategy, increased the maturity of its net zero approach, and produced the organization’s ISSB implementation roadmap. Earlier in his career, Alex worked across central, provincial and local government in the UK and Canadian civil service, including as a Senior Economist - specializing in tax policy - at the Ontario Ministry of Finance.

Alex is a Fellow of the Royal Society for the Encouragement of Arts, Manufactures and Commerce (RSA). He studied at Oxford, Cambridge and Queen's universities.
 

Harold is Director of Standards at the Global Reporting Initiative (GRI), the global leader for Impact and Sustainability Reporting. His team is responsible for the development of the Sustainability Reporting Standards like the new GRI 101 Biodiversity 2024, GRI 102 Climate Change 2025 and GRI 103 Energy 2025.

Harold became an expert in public/private standardization and certification initiatives in the Energy and Sustainability field. He has held executive positions in Standardization organizations and part of advisory committees and boards of global certification initiatives. For more than two decades he has been working in the sustainability field.

Harold holds a Bachelor Chemical Engineering and Chemistry (MSc), a premaster Business Administration and is part the Comenius leadership network of the University of Groningen.

Dr. Ahmad AlMeghames is the CEO of Saudi Organisation for Chartered and Professional Accountants (SOCPA) since 2006, and serves on its board of directors, in addition to administrative positions he holds and committees in which he participates that include: Member of the Technical Committee at the Ministry of Finance for the project of transforming government agencies to the Accrual basis of accounting, Member of the Real Estate Contributions Committee, Member of ISAR, and Member of the consulting committee for the Gulf Cooperation Council Accounting and Auditing Organization (GCCAAO).

Dr. AlMeghames holds a Ph.D. in Business Administration in Accounting from Mississippi State University, USA, a Master of Business Administration, Majoring in Accounting, University of Bridgeport, USA, and a bachelor's degree in accounting from King Saud University, Saudi Arabia.
 

 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. He currently serves as an advisor on XBRL implementation at the Qatar Central Bank. 

Before 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 and the Deputy Chair of the Regional Partnership to Promote Sustainability Reporting. He chaired the Intergovernmental Working Group of Experts on International Standards on Accounting and Reporting of UNCTAD 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.
 

Juteau Deadjufo Tousse, Minister Plenipotentiary, Minister Counselor at the Permanent Mission of Cameroon to UNOG. CHAIR Of the African Regional Partnership on Sustainable Reporting since 2022. Senior Trade Negotiator, Former Vice-President of The Trade Development Board, and Chair of the Sanitary and Phytosanitary Committee (SPS/WTO), I have a very long experience on trade and economic diplomacy.

Mr. Pirnazarov Marat is Chairman of the Eurasian Regional Partnership on Sustainability and SDG Reporting.

Mr. Pirnazarov Marat is Chairman of the State Service for Financial Market Regulation and Supervision under the Ministry of Economy and Finance of the Kyrgyz Republic.

Mr. Pirnazarov is a former member of the Advisory Committee on Financial Markets of the Eurasian Economic Commission of the EEU (2015-2017), a member of the Council of Directors on Securities Market Regulation of the CIS Member States (2010-2017). 

Mr. Pirnazarov has 17 years of experience, including in senior positions, with the state securities market authority, currently in regulation and supervision of accounting, financial reporting and auditing.
 

Michael Ashby is head of sustainability reporting frameworks at the Department for Business and Trade. Working closely with HM Treasury and the Department for Energy Security and Net Zero, his team is responsible for endorsing use of the International Sustainability Reporting Standards in the UK, their interaction with Transition Plan disclosures and the future of the UK’s assurance regime for sustainability information. Prior to his current role, Michael worked on a range of tax and financial services policies within HM Treasury.

Cecile Bonino is Chief of Staff at IFAC, and also bridges global organizations' relationship, policy support, event strategy, and brand visibility. A strategic affairs and communications leader at the intersection of policy, regulation, and global advocacy, she drives global public relations initiatives to elevate the global accountancy profession and strengthen its influence. A lawyer by education, Cecile has over 20 years of experience in public affairs and public relations. Prior to joining IFAC, Cecile worked for 13 years at ACCA, where she headed EU Affairs and the ACCA Brussels office, working with European decision and policymakers, global organizations, media and key influencers. In 2012, Cécile won the “Public Affairs Professional of the Year” prize at the European Public Affairs Awards.

Eslam Mahdy is a sustainability consultant with extensive experience in preparation of sustainable development policy instruments, energy efficiency, decarbonization strategies, and advises several financial institutions in the related areas. Eslam leads PCAF activities in the Middle East region and drives harmonized methodologies for measuring financed emissions in the MENA region. Eslam coordinates the PCAF Engagement Group for Central Banks and Financial Regulators. 

Anneli Becker is the Founding Director of Sustain Consulting and creator of the SustainIAP, a pioneering sustainability assurance platform now accredited by the Global Reporting Initiative (GRI). With more than 25 years of international experience in sustainable development, sustainability reporting, and integrated management systems and assurance, she has led projects on every continent except Antarctica. Her track record includes ESG due diligences with cumulative values exceeding US$10 billion, alongside a wider portfolio of sustainability projects across mining, energy, and agriculture. Anneli co-developed the world’s first ESG minerals code and in 2019 accepted the UNCTAD ISAR Honours Award on behalf of the SAMESG Committee. A scientist by training and pragmatist at heart, she champions sustainability as measurable, evidence-based practice that delivers impact and long-term value.

Bailey has served as the Partner leading KPMG’s Public Sector Accounting Advisory service line for Canada since 2015 and has more than 25 years of experience advising the public sector on complex accounting and reporting matters. Bailey leads KPMG’s Public Sector ESG Centre of Expertise, and the Global International Public Sector Accounting Standards Working Group. Bailey is driving KPMG’s response to IPSASB’s climate disclosures and tangible natural resources standards, and collaborations with governments around the world to prepare for voluntary implementation. 

Bailey has worked with more than 300 governments on sustainability reporting for climate and biodiversity. Through his work Bailey has developed adaptations of the International Sustainability Standards Board guidance specific to the public sector.

Bailey is a board member of the Natural Assets Initiative. Bailey led the collaborations between KPMG, the Natural Assets Initiative, and the Intact Centre on Climate Change, and more than 50 industry partners to develop a voluntary disclosure framework designed to align with the Taskforce on Nature Related Financial Disclosures.

Educational Background 

• NYU Stern Center for Sustainable Business, Executive Certificate in Advancing Sustainability (March 2022)
• Certified Internal Auditor (CIA), The Institute of Internal Auditors, 2004
• CPA Ontario/ Institute of Chartered Accountants of Ontario (appointed Fellow by CPA Ontario in 2024)
• BComm, Queens University – 1996
   

Connect with Bailey Church at KPMG in Canada.

Prof. dr. Nancy (AEM) Kamp-Roelands is a professor non-financial information, integrated reporting and assurance at the University of Groningen, the Netherlands. Since the early nineties Nancy has been involved in sustainability and integrated reporting and assurance developments in organizations like the International Integrated Reporting Council, Global Reporting Initiative, Accountancy Europe, UNCTAD-ISAR, the International Auditing and Assurance Standards Board (IAASB), the Dutch Accounting Standards Board and the Dutch Auditing Standards Board. She had an award-winning PhD in 2002 on Towards a Framework for Auditing Environmental Reports. She worked at EY from 2000-2013 and from 2016-2021 and served many (inter)national client, as well was the project lead of EY’s global sustainability assurance methodology. From 2013-2016 Nancy was the deputy director of the IAASB. 

She always combined international client experience with (international) standard setting and guidance development, teaching and research. In 2010 Nancy was the chair of UNCTAD-ISAR’s 27th session.
https://www.rug.nl/staff/a.e.m.kamp-roelands/cv
 

CA (Dr.) Sanjeev Kumar Singhal, FCA, LLB, PhD, is a Central Council Member of ICAI and an internationally recognized leader in sustainability and governance. With 27 years of expertise, he has chaired ICAI’s key standard-setting boards and UNCTAD ISAR.

Honoured as Business World Sustainability Influencer 2025 and recipient of The Economic Times Excellence in Sustainability Leadership Award 2025, Dr. Singhal has consistently set global benchmarks in thought leadership. He has been instrumental in advancing IFRS-converged Ind AS. He also pioneered India’s Sustainability Reporting Maturity Model (SRMM), World’s first 16 social audit standards, and innovative audit methodologies, benefiting over 50,000 statutory audits annually.

Beyond profession, he leads impactful social initiatives through CA Global Kutumbakam Foundation and CA Parivaar, creating meaningful change in education, healthcare, women empowerment, and food security. A prolific author of 22 books, 50+ research papers, and 2000+ seminars and workshops worldwide, Dr. Singhal continues to inspire professionals globally while advancing sustainability, governance, and inclusive growth.


 

David Szafran has been a lawyer at the Brussels Bar since 1993. He specialises in advising clients on corporate and corporate governance, finance and investment funds, competition law, compliance and risk management, particularly in regulated sectors including the financial sector.

He is also a deputy judge at the Court of First Instance of Brussels, a government commissioner of a public company (SAU), a lecturer in corporate law at the University of Mons-ULB and an assistant lecturer at the ULB.

He was also Secretary General of the Institute of Statutory Auditors for 13 years, member of the Supervisory Board of the FSMA, member of the Audit Committee of the National Bank of Belgium, Vice-President of the Belgian Competition Authority, Chairman of the Audit Committee and of the Remuneration Committee of the SAU, member of the Board of the non-profit organisation Transparency International Belgium,  Expert at the National Contact Point for the OECD Guidelines for Multinational Enterprises and was Chair of the 30th Session of ISAR (UNCTAD).

David Szafran holds a law degree from the ULB and a master's degree in economic and financial law from the ULB.
He regularly writes and lectures on financial law, auditing, accounting, competition law, corporate law and corporate governance. He is the author of a monograph on auditor independence. 
 

Sergey Burtsev is Head of division, Department for Regulation on Accounting, Financial Reporting and Auditing, Ministry of Finance of the Russian Federation.

Mr. Burtsev works for the Ministry of Finance since 2014. His main responsibilities include policy designing for accounting and auditing reform, monitoring and analysis of accounting and auditing practice, international cooperation in the field of accounting and auditing.

Mr. Burtsev graduated from the Russian State University for the Humanities in 2011 and the Diplomatic Academy of the Ministry of Foreign Affairs of Russia in 2014, holds PhD in International Relations.
 

Richard Mubiru works as Lead Officer in charge of Enterprise Growth and Development in the Private Sector Development Unit (PSDU) of the Ministry of Finance, Planning and Economic Development in Uganda.

Richard coordinates the Informality Management for Compliance and Resilience (IMCORE) program in Uganda. IMCORE is a 5-year study program on the transitioning of 10,000 small informal businesses into medium, compliant and attractive entities capable of participating in national, regional and global opportunities. 

Through this program, Richard worked closely with UN Trade and Development team in undertaking a national Accounting Development Tool (ADT) assessment of the reporting infrastructure for SMEs, coordinated the domestication of the Uganda e-accounting tool and related training manuals for small informal businesses in Uganda. 

This tool can be accessed through this link and is expected to transform accounting, reporting and filing capacities in SMEs as well as contributing to the development of national reporting infrastructure for SMEs in Uganda. 

Richard is also passionate about Private Equity, Mergers and Acquisitions and Franchising as key growth strategies SMEs and important in preparing SMEs as investable opportunities. 
 

CPA Elvis Moenga is the Manager, Sustainability & Professional Standards at ICPAK, where he leads initiatives on financial reporting, public finance management, and sustainability. With over a decade of experience, including time at PwC, he has worked extensively in audit, accounting, and strategic financial advisory across both public and private sectors. 

He serves on Kenya’s National Multisectoral Committee for Sustainability & Climate Change, contributing to the National Implementation Roadmap for IFRS S1 and S2 as well as the Sustainable Finance Initiative (SFI) which equips banks and financial institutions with tools and principles to integrate environmental, social, and governance (ESG) considerations into lending and investment decisions. Elvis is passionate about integrating sustainability into financial processes to enhance accountability, resilience, and long-term value creation.
 

Professor Kelly Mua Kingsley is Cameroon's Representative to the UNDP–EU Debt Resilience and Sustainable Finance Platform, Director of Financial Operations at the Ministry of Finance, and Board Chair of the African Trade and Investment Development Insurance (ATIDI). A global thought leader in public finance and sustainable development, he champions ESG, biodiversity, and human capital metrics for inclusion in national reporting systems. Professor Kingsley has been instrumental in aligning Cameroon's financial architecture with IFRS S1/S2 and UNCTAD standards, shaping Africa's sustainability narrative at the intersection of governance, innovation, and credible state signature.

Seema is the Technical Director of the UK Endorsement Board (UKEB), the body responsible for influencing the development of IFRS accounting standards and their adoption for use by UK listed companies. Seema also represents the UKEB on the Government’s Policy Implementation Committee (PIC), which advises on the UK endorsement of ISSB Standards.

From 2017 until 2020, Seema worked as the Head of Accounting and Reporting Policy at the UK Department for Business, Energy and Industrial Strategy. In that role, she represented the UK at the European Commission’s Accounting Regulatory Committee, European Council working groups, the UN’s Accounting Expert Group and at numerous UN conferences.  

Seema’s previous experience includes working as an accounting standard setter at the Financial Reporting Council (FRC), and at KPMG as an auditor of listed and investment banking clients. 

Seema is a fellow of the Institute for Chartered Accountants in England and Wales.
 

John Turner leads XBRL International, the not-for-profit standards development organisation behind XBRL, the business reporting data exchange standard. He works with regulators, governments and the private sector right around the world to help the shift from a paper-based to a data-centric reporting paradigm. He has been involved in the XBRL standard, in a number of different capacities, since 1999.

Since 2017 he has been focused on the role that mandatory digital statutory disclosure will play in the sustainability sphere.

Prior to taking on his current role, at the end of 2013, he had served as the CEO of CoreFiling, an XBRL software firm, before that, led the global XBRL activities of KPMG LLP, and prior to that, worked as a prudential regulator, running off-site surveillance and leading the revamp of data collection systems at APRA in Australia.

Based in Oxford in the United Kingdom he holds degrees in Law and Arts from the University of Queensland, with majors in computer science and government.