FRC - Key Persons


Dr Keith Kendall

Job Titles:
  • AASB As Chair
  • AASB Chair
Dr Keith Kendall joined the AASB as Chair in May 2020. Prior to his appointment, he was a Partner at Rigby Cooke Lawyers, a Victorian barrister, and a Senior Lecturer at La Trobe University. His experience across law, academia, accounting, and government (as a member of the Administrative Appeals Tribunal), allows him to bring a well-rounded perspective to the AASB's projects and strategic direction. Keith was appointed to the FRC on 3 May 2020 and his term expires on 2 May 2025.

Mr Andrew Mills - Chairman

Job Titles:
  • Chairman
Andrew has over 40 years' experience in senior commercial, accounting and legal practice, government and academic roles. He is currently a Senior Fellow of the University of Melbourne Law School and a member of the NSW Independent Planning Commission's Risk and Compliance Committee. Before being appointed to the FRC, Andrew was a member of the Audit and Risk Committee of the Australian Accounting Standards Board and the Auditing and Assurance Standards Board. Previously, Andrew served as Second Commissioner of Taxation at the Australian Taxation Office. He was also a Director‑Partner at Greenwoods & Freehills for over 20 years, including Managing Director of the firm between 2006 and 2011 and has held senior roles in the financial services companies. Andrew has a Bachelor of Business from the University of Technology, Sydney, a Graduate Diploma of Tax Law from Charles Sturt University and a Master of Laws from the University of New South Wales. He is also a Graduate of the Australian Institute of Company Directors, a fellow of the Governance Institute of Australia, a Chartered Tax Adviser, and a member of the International Fiscal Association. Andrew was appointed as the Chair of the FRC and an FRC member on 30 March 2022 and his term ends on 29 March 2025.

Mr Doug Niven

Job Titles:
  • AUASB Chair
Doug Niven joined the AUASB as Chair in September 2023. Doug has more than 40 years of experience in financial reporting and audit. He worked at Deloitte Touche Tohmatsu for 15 years, where he audited companies in the financial services sector and other industries. He joined ASIC as Deputy Chief Accountant in 1998 and was ASIC's Senior Executive Leader, Financial Reporting and Audit, from 2008 to 2020. Doug was ASIC's Chief Accountant and was primarily responsible for ASIC's strategy and policy on financial reporting, audit and periodic sustainability reporting which included digital financial reporting. Doug represented ASIC externally on financial reporting, auditing policy and technical issues. He is a member of the IOSCO Committee 1 on Accounting, Audit and Disclosure, the IOSCO Sustainability Corporate Reporting Workstream and the International Forum of Independent Audit Regulators. Doug was appointed to the FRC on 5 September 2023 and his term expires on 4 September 2028.

Ms Michele Embling

Michele has extensive experience in standard setting being a member of the External Reporting Board (XRB) since 2011 and was appointed Chair in 2019. She was the inaugural Chair of the New Zealand Accounting Standards Board and a former member of the Australian Accounting Standards Board. Michele is the former Chair of PwC in New Zealand and previously led the National Assurance practice for 3 years. She is the former Co-Chair of Champions for Change, a group of over 50 of New Zealand's leading CEOs and Board Chairs committed to diversity and inclusion. Michele was appointed to the FRC on 10 October 2019 and her term expires on 30 April 2024.

Ms Pru Bennett

Job Titles:
  • Director of Global Compact Network Australia
  • Partner at Brunswick Group
With over 30 years' experience, Pru is a Partner at Brunswick Group and Chair of the National Foundation for Australia China Relations. Pru is a director of Global Compact Network Australia, a member of the Monetary Authority of Singapore's Corporate Governance Advisory Committee, a council member of the Asian Corporate Governance Association, a member of Deakin University Integrated Reporting Centre Advisory Board and a director of the Value Reporting Foundation. She is a member of Chartered Accountants Australia and New Zealand, a graduate of the Australian Institute of Company Directors, and has a Bachelor of Commerce from the University of New South Wales. Pru was appointed to the FRC on 9 June 2023 and her term expires on 8 June 2026.

Ms Tracey Carroll

Job Titles:
  • Deputy Chair
  • Chairman of the Australian Government Portfolio Department CFO Forum
  • First Assistant Secretary of the Financial Analysis, Reporting and Management Division
Tracey Carroll is First Assistant Secretary of the Financial Analysis, Reporting and Management Division in the Department of Finance. Tracey is responsible for the preparation of the Australian Government Consolidated Financial Statements, monthly financial statements and budget estimates, development and implementation of Australian Government accounting policy, and cash and appropriations management. Tracey is Chair of the Australian Government Portfolio Department CFO Forum and a leader of the finance and accounting profession in the Australian Public Service. Prior to working in the Department of Finance, Tracey has held a number of senior executive roles across a range of Australian Government entities, including the Department of Social Services and the Department of the Prime Minister and Cabinet. Tracey was appointed to the FRC from 16 April 2021 to 15 April 2024.