ISAR Workshop on practical implementation of IPSAS

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.

 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.
 

Ian Carruthers became Chair of the International Public Sector Accounting Standards Board (IPSASB) in 2016, having been a Board Member since 2010. As a Board Member he led IPSASB’s work on Long Term Financial Sustainability and alignment between IPSASs and Government Finance Statistics. IPSAS issued during Ian’s chairmanship so far include those on Social Benefits and Financial Instruments. Having completed his second term (2019 – 2021), Ian has now been reappointed as IPSASB Chair for a third term through to the end of 2024.

After joining HM Treasury from PricewaterhouseCoopers in 1999, Ian played a key role in the UK Government’s transition from cash to accrual budgeting and reporting, in particular leading its Whole of Government Accounts program. He joined CIPFA in 2006. As part-time Chair, CIPFA Standards, Ian has been involved in all aspects of the Institute’s guidance development activities, including leading its work on the Role of the Public Services CFO, and the development of the International Framework for Good Governance in the Public Sector in partnership with IFAC.

Ian Ball is Chairman of CIPFA International and a Principal Advisor at the International Federation of Accountants. Mr. Ball has extensive experience in designing and managing public sector financial systems and implementing public sector financial reforms.

Mr. Ball served as IFAC’s Chief Executive Officer from 2002 until March 2013. In this role,
Mr. Ball was responsible for developing and managing the execution of IFAC’s strategy. He led a
staff of professionals who support independent standard-setting boards in the areas of auditing
and assurance, ethics, accounting education, and public sector financial reporting. At IFAC he
was also involved in developing guidance and in delivering a range of other programs to support
professional accountants worldwide in providing high-quality service to their clients or employers.

Mr. Ball is also a Fellow of the New Zealand Institute of Chartered Accountants, where he served
as a member of the Council, the Executive Board and the Financial Reporting Standards Board,
and of CPA Australia. He has degrees in accounting from Victoria University of Wellington and a
PhD from the University of Birmingham, England.

Alta is Executive Director, Quality & Development at the International Federation of Accountants (IFAC) where she is responsible for global accountancy profession development initiatives, including: accountancy capacity building and Accountability. Now.—an initiative focused on transparency and accountability in the public sector; quality and membership, including the IFAC Member Compliance Program; and human capital and intellectual property management.

She joined the International Auditing and Assurance Standards Board (IAASB) in 2002, and served as deputy director before transitioning to IFAC, where she has served in various executive roles, including governance and nominations; strategic planning; risk management; finance; operations & information technology, human resources; and intellectual property. She has also overseen activities in relation to professional accountants in business and those working in small practices, as well as the IFAC Global Knowledge Gateway.

From 1997 through 2002, she worked at the South African Institute of Chartered Accountants (SAICA), becoming its Technical Director in 2000. In 1996, she worked at Amalgamated Banks of South Africa where she was responsible for professional development of the internal audit function. Prior to that, she worked in the national technical and training office of PricewaterhouseCoopers.

Alta is originally from South Africa, qualified as a Chartered Accountant (SA), and holds a Master’s Degree in financial management.

Bernhard Schatz has more than 13 years of experience in the public administration in Austria where he held positions at the Austrian Ministry of Finance and the Austrian Court of Audit (CoA). At his time at the MoF he was part of a team introducing a comprehensive budget reform including IPSAS, where he specialised in public financial management topics like budget management, fiscal risk management, accrual accounting and reporting. Afterwards he served as a senior expert for accounting and auditing standards at the CoA. He has served 6 years as a member of the International Public Sector Accounting Standards Board (IPSASB). He currently is PwC Austrias Public Sector and Sustainability Reporting Leader. Among other functions he serves as a member of the Sustainability Reference Group to the IPSASB, as observer to the International Sustainability Standards Board (ISSB) and as a Technical Advisory Committee member to the World Bank's PULSAR program.