IFAC - Key Persons
Job Titles:
- Senior Manager
- Chartered Professional Accountant, Chartered Accountant
- Senior Manager of the International Public Sector Accounting
Agustina Llambi is a Senior Manager of the International Public Sector Accounting Standards Board (IPSASB). Agustina joined IPSASB in March of 2022, to help deliver the Board's work program. Agustina is working on ED 78, Property, Plant, and Equipment and will be working closely with the Board and task force members in developing a sustainability reporting framework for the public sector. Agustina is a fluent English and Spanish speaker, who will look to support and strengthen the engagement of FOCAL member countries.
Prior to joining the IPSASB, Agustina was a Senior Manager at TD Bank within the Accounting Policy and Advisory department, providing accounting advisory services to the Wholesale Bank on complex accounting transactions, implementation of new and amended accounting standards. Agustina has over 10 years of accounting professional experience in the private sector, specifically in financial institutions. She started her accounting career at Deloitte's Audit Practice - Financial Institutions.
Agustina is a Chartered Professional Accountant, Chartered Accountant (CPA, CA) and graduated, with honours, from Ryerson University with a Bachelor of Commerce, Accounting.
Job Titles:
- Partner at EY Brazil
- Technical Advisor for the IPSASB in June 2016
Ayres Moura became a Technical Advisor for the IPSASB in June 2016.
Mr. Moura is a Partner at EY Brazil within the Financial Accounting Advisory Services (FAAS) practice, which specializes in accounting consultancy services for public and private entities. He is also in charge of public sector accounting issues within EY Brazil.
Mr. Moura has more than 27 years of audit and accounting experience, including six years working as an auditor for EY UK. Mr. Moura has degrees in accounting and business administration, and has an MBA in business management.
Job Titles:
- Technical Advisor
- Audit Partner With KPMG France
- French Certified Public Accountant
Baudouin Griton, a French certified public accountant, is technical advisor to Hervé-Adrien Metzger. He previously served as technical advisor to Mr. Metzger's predecessors since 2009.
Mr. Griton is an audit partner with KPMG France, where he has been working in the Infrastructure and Government sector for more than twenty years. He is the partner in charge of the audit of the International Bureau of Weights and Measures' Financial Statements and Pension scheme, an international organization located in Paris that prepares its financial statements using IPSASs, as well as the signing partner of a couple of the largest listed company in France.
Since 2007, he has also been a member of the working group in charge of translating IPSAS Standards into French. Mr. Griton additionally serves as a member of numerous working groups of the CNoCP (the French Public Sector Accounting Standard Setter) and is a member of the KPMG International IPSAS panel.
In previous roles, Mr. Griton has led PCAOB Standards for seven years, US GAAP and GAAS doctrine department of his firm, and served as lead partner on major international French listed groups. He has experience as MBA professor with the Institut d'Etudes Politiques de Paris, Deputy Chief Editor of the monthly review of the French founding member organization of the International Association of Financial Executive Institutes, and has authored multiple articles on accountancy and auditing.
Mr. Griton is a graduate of the Institut d'Etudes Politiques de Paris of France and of the University of Paris in Economics.
Job Titles:
- Senior Manager
- Canadian Chartered Professional Accountant
- Senior Manager at the International Public Sector Accounting
Celine Chan is a Senior Manager at the International Public Sector Accounting Standards Board (IPSASB) where she supports technical projects and strategic initiatives to deliver the IPSASB work program. Celine joined in September 2022 and is currently involved in the Consultation Paper on Advancing Public Sector Sustainability Reporting.
Prior to joining the IPSASB, Celine worked for several years at TD Bank in the Accounting Policy and Advisory group where she advised on complex M&A transactions, strategic investments, FinTech, business and intangible valuations, retail banking products, and corporate functions under IFRS and U.S. GAAP. Before working at TD Bank, Celine was part of the Deloitte assurance practice specializing in audits of financial institutions. During this time, she had the opportunity to work in North Carolina, United States and volunteer in Tanzania. Celine has also been actively involved in the community through leadership in United Way campaigns and Visible Minority committees at TD Bank and as the Sponsorship Chair of Homeless Connect Toronto, a registered Canadian charity.
Celine is a Canadian Chartered Professional Accountant and holds a Bachelor of International Business Administration from the Schulich School of Business at York University in Toronto, Canada.
Job Titles:
- Principal
- Principal at the International Public Sector Accounting
Christoph Braxton is a Principal at the International Public Sector Accounting Standards Board (IPSASB).
Christoph joined the IPSASB staff in January 2023.
Before joining IPSASB, Christoph was a Director at Ducharme Consulting providing accounting advisory and training to the public sector in South Africa and Namibia on complex transactions, implementation of new accounting standards and annual financial statements.
Claudia Beier joined the IPSASB as a member in January 2022, previously serving as a technical advisor with the IPSASB between 2016 and 2021. She was nominated by the Swiss Conference of Cantonal Ministers of Finance.
She is head of the accounting department of Canton of Zurich since 2013. Ms. Beier is responsible for the development and implementation of accounting policies based on IPSAS within Canton of Zurich.
Prior to joining the public sector, Ms. Beier worked as auditor and advisor for different companies for more than 15 years.
She is member of Swiss Public Sector Financial Reporting Advisory Committee SRS-CSPCP, which monitors and supports the implementation of Swiss Public Sector Standards.
Ms. Beier is Wirtschaftsprüfer (German CPA), eingetragener Revisionsexperte (Swiss CPA) and Steuerberater (German Tax Advisor) and has a diploma in Business Administration from the University of Halle/Saale, Germany.
Her Technical Advisor is Marc Wermuth.
Job Titles:
- Director
- Director of the International Public Sector Accounting Standards Board
Dave Warren was appointed Director of the International Public Sector Accounting Standards Board (IPSASB) effective January 2021. In his role, Dave works with the IPSASB staff team to deliver the Board's work program. Dave acts as a resource and source of advice for the Board Chair and establishes and maintains relationships with key stakeholders. Dave is the staff lead for the IPSASB Consultative Advisory Group and oversees the measurement project while acting as a key resource on the Board's sustainability initiatives.
Prior to this role, Dave was a Principal with the IPSASB where he worked on several projects including financial instruments and revenue.
Prior to joining the IPSASB, Dave worked for several years for big-4 accounting firms in Canada. During that time, he worked on complex accounting transactions as part of the accounting firm's professional practice. Prior to joining the IPSASB, Dave worked for the Canadian Public Sector Accounting Board.
David Watkins spent 34 years in the UK public sector. He began his career at the National Audit Office (NAO), where he gained his Chartered Institute of Public Finance and Accountancy (CIPFA) qualification. He became a CIPFA Fellow in February 2016.
His experience in the NAO was mainly focused on auditing accruals accounts. He moved to HM Treasury in 2000, where he worked on accounting policies for Whole of Government Accounts, including social benefits and tax. Mr. Watkins became secretary to the Financial Reporting Advisory Board and developed the Government Financial Reporting Manual.
In May 2006, he became Head of Financial Reporting Policy where he led the move to International Financial Reporting Standards across central government. In September 2008, Mr. Watkins moved to the Foreign and Commonwealth Office where he held a number of roles relating to improving processes and procedures. He retired from the public service in April 2013. Between May 2013 and May 2021, he provided consultancy services relating to improving Public Financial Management and migrating to accrual based accounting, mainly in Africa.
He has been a team member on a number of IMF missions relating to improving government financial reporting. He was the Chair of CIPFA's Accounting and Auditing Standards Panel (from May 2010 to September 2021) and was a member of the Association of Chartered Certified Accountants' Public Sector Global Forum (2007 to 2016).
Job Titles:
- Member of the Economists Association of Panama
- Senior Manager at EY Germany
Dr. Kamira Sánchez joined the IPSASB in January 2020, as a self-nominee.
Dr. Sánchez is a Senior Manager at EY Germany and is part of the Global Public Sector Accounting team of EY, where she is involved in international IPSAS conversion projects in Europe and Latin America. Previous to this role, she served as head of the Accounting Norms and Continuous Improvements department at the Directorate of National Accounting of the Ministry of Economy and Finances of the Republic of Panama. Among her functions, she was Chair of the Committee of changes to the ERP software being implemented in public sector institutions and she worked on and supervised ERP changes to comply with new accounting standards requirements.
Dr. Sánchez holds a Ph.D. degree in Economics from the Friedrich-Schiller University Jena (Germany), a Master degree in Finances from the Universidad del Valle de México (Mexico) and a Bachelor degree in Bilingual Tourism Business Administration from the University of Panama. During her studies, Dr. Sánchez was scholarship holder of the German Academic Exchange Service (DAAD) and the Ministry of Economy and Finances of the Republic of Panama.
Dr. Sánchez is member of the Economists Association of Panama and is affiliated researcher of the Chair of Public Finance in the Faculty of Economics at the Friedrich-Schiller University Jena, Germany.
Her Techical advisor is Fabrizio Mocavini.
Dr. Maik Esser-Müllenbach was appointed as a member of IPSASB from January 2022. He was nominated by the Bundesrechnungshof, the German Supreme Audit Institution (SAI). Dr. Esser-Müllenbach is the German SAI's team leader in charge of international auditing and accounting standards and external audit mandates. He represents the German SAI in the Financial Audit and Accounting Subcommittee (FAAS) of the International Organization of Supreme Audit Institutions (INTOSAI). Dr. Esser-Müllenbach coordinated and monitored audit work performed within the German SAI's membership on the United Nations Board of Auditors from 2016 to 2022. The German SAI's portfolio included various United Nations organizations and agencies.
He has more than 20 years of experience in the public sector. He started his career as an academic researcher at the Ruhr University Bochum. Subsequently he worked for the Federal Financial Supervisory Authority and then joined the German SAI in 2011. Before moving to the international relations unit, he was an audit manager in the areas of national debt management and financial market stabilization including winding-up agencies. On the European level, he carried out audit work in the context of the European debt crisis. Dr. Esser-Müllenbach holds a Master's degree in economics. He was awarded a PhD for a thesis on international accounting for business combinations in 2004.
His Technical Advisor is Timm Klare.
Job Titles:
- Professor at the Graduate School of Political Science
Dr. Kobayashi is a professor at the Graduate School of Political Science, Waseda. Dr. Kobayashi was a president of the Board of Audit of Japan from 2018-2019, and the deputy president of the Board of Audit of Japan from 2013-2018.
In Japan, Dr. Kobayashi was a member of the Fiscal System Council; Business Accounting Council; Secretariat of Supervisory Commission for Public-Private and Private-Private Competitive Tenderings; Committee for the Promotion of the Private Finance Initiative; and Commission on Policy Evaluation and Evaluation of Incorporated Administrative Agencies, Ministry of Internal Affairs and Communications. Dr. Kobayashi was also a member and chief of executive committee for the working group on local public enterprise strategy throughout the 21st century for the Local Public Enterprise preCommunications, and an expert advisor for the Committee for the Promotion of the Private Finance Initiative.
Dr. Kobayashi earned a PhD in commerce at Waseda University and has published many articles and books including, the Management Accounting for the Government.
Her Technical Advisor is Takeo Fukiya.
Job Titles:
- Principal
- Principal of the International Public Sector Accounting
Edwin Ng is a Principal of the International Public Sector Accounting Standards Board (IPSASB). Since joining the IPSASB staff in 2019, Edwin has led the IPSASB's projects on revenue accounting and natural resources. In addition, Edwin was involved in the development of the IPSASB Staff Q&A documents on the financial reporting impacts of COVID-19 and climate change.
Prior to joining the IPSASB, Edwin worked for several years for the Canadian regulatory body overseeing listed company audits performed by public accounting firms. Before working as a regulator, Edwin worked in the department of professional practice at KPMG accounting firm in Canada and focused on complex issues relating to revenue recognition, income taxes, business combinations, consolidation, employee benefits, and financial instruments. During this time, Edwin also worked with a number of Canadian public sector corporations and utilities on accounting issues under the Canadian Public Sector Accounting Standards and IFRS.
Edwin holds a Master of Accounting degree from the University of Waterloo (Waterloo, Canada) and is a Canadian Chartered Professional Accountant.
Job Titles:
- Principal
- Principal at the International Public Sector Accounting
Eileen Zhou is a Principal at the International Public Sector Accounting Standards Board (IPSASB). Since joining the IPSASB staff in 2020, Ms. Zhou has supported the IPSASB on various technical projects and strategic initiatives. She is currently the lead staff on the IPSASB's Revenue project, and has provided technical support on other projects, such as Transfer Expenses, Measurement, and Public Sector Specific Financial Instruments.
Prior to joining the IPSASB, Ms. Zhou was a Manager in the Financial Accounting Advisory Services practice at Ernst & Young (EY) Canada, with diverse experiences in accounting change implementation and transaction accounting advisory under IFRS and U.S. GAAP. She also provided advisory services related to cost model development and analysis, finance assessments, and internal control processes. During this time, and her work in the PwC and EY audit practices, she gained experience in public and private sectors across various industries, including healthcare, education, government, cannabis, telecommunications, mining, and professional services.
Ms. Zhou graduated from Queen's University with a Bachelor of Commerce (Honours) and a Graduate Diploma in Accounting. She is a CPA, CA (Canada).
Job Titles:
- Chartered Accountant
- Technical Director of the South African Accounting Standards Board
Elizna van der Westhuizen is a qualified Chartered Accountant (SA) with more than fifteen years experience in the roles of private and public sector auditor (PwC and the Auditor-General South Africa), technical specialist in public sector accounting, reporting and auditing (Auditor-General South Africa), and public sector standard-setter (South African Accounting Standards Board).
As the Technical Director of the South African Accounting Standards Board, Elizna is currently leading the team that develops accrual based public sector accounting standards in South Africa.
Elizna serves on the South African Institute of Chartered Accountants' private sector technical accounting committee and public sector committee.
Elizna has consulted South African stakeholders on many of the IPSASB's distinguished projects in recent years, including revenue, transfer expenses and parts of the measurement project.
Fabrizio Mocavini is Head of Unit in the Italian Ministry of Economy and Finance (MEF), State General Accounting Department, dealing with research in the field of performance measurement, public sector internal financial control, and accounting standards. On these matters, he carries out relations with other countries and with international organizations, such as the Organisation for Economic Co-operation and Development and the EU.
Job Titles:
- Technical Advisor
- Technical Manager
- Fellow of ICAEW and Graduated With a
- UK Member
Henning Diederichs became the Technical Advisor to the UK member of IPSASB in January 2019. He was nominated by the Consultative Committee of Accountancy Bodies (CCAB), an umbrella group of chartered professional bodies of British qualified chartered accountants (ICAEW, ACCA, CIPFA, ICAS and Chartered Accountants Ireland).
Mr. Diederichs is a technical manager, specializing in public sector financial reporting in the Financial Reporting Faculty at the Institute of Chartered Accountants in England and Wales (ICAEW). His role includes the preparation of draft comment letters in relation to national and international public sector financial reporting issues, with primary focus on IPSAS. He also contributes to ICAEW's literature on wider public sector financial management.
Mr. Diederichs has over ten years of technical accounting experience in both the public and private sectors. Before joining ICAEW in 2015, he helped construct and implement the Whole of Government Accounts (WGA) consolidation process at the UK's Ministry of Finance, specializing in intra-governmental transactions and balances. Prior to that he worked for Barclays PLC in their group finance division covering areas such as goodwill, credit risk, joint ventures and associates.
Mr. Diederichs is a fellow of ICAEW and graduated with a BA in economics from the University of Essex (UK).
Job Titles:
- Chairman
- Chairman of the International Public Sector Accounting Standards Board
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. Ian is now in his third term as IPSASB Chair, which runs until 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.
His Technical Advisor is David Watkins.
Job Titles:
- Managing Director, Professional Standards
John Stanford is currently working on the limited scope update of the Conceptual Framework.
Prior to that, Mr. Stanford was Technical Director of International Public Sector Accounting Standards Board (IPSASB), initially on an acting basis, between April 2015 and March 2020. Responsible for management and delivery of IPSASB's work program and, in conjunction with the IPSASB Chair, planning IPSASB's outreach program. John joined the IPSASB staff in April 2005 and was appointed Deputy Director of IPSASB in July 2008.
Mr. Stanford was a member of the IFRS Advisory Council between January 2016 and December 2018 and was a member of the European Union Advisory Group of Experts on Accounting Standards from 2006 until 2021.
Jonah Wala joined the IPSASB as a member in January 2023. He was nominated by Public Sector Accounting Standards Board in Kenya.
Mr. Wala has been on the forefront of championing public sector reforms in the public space over the last 25 years. He is the Director Accounting Services at the National Treasury and represents the Cabinet Secretary at the Institute of Certified Public Accountants of Kenya Council. CPA FA Jonah Wala leads a Technical Committee in transitioning the country from cash basis to accrual basis of accounting. Mr. Wala sits in various other Boards including Dairy Board of Kenya, Registration of Certified Public Secretaries of Kenya where he is the Registrar, Institute of Certified Investment and Financial Analyst (serves in the Audit Committee) Kenya Law Reports, a co-opted member of the Public Sector Accounting Standards Board, and chairs the interim Technical and Executive Committees of the Africa Association of Accountant Generals. He also is a member of the Africa Professionalization Initiative Academic Advisory Board creating an online platform for competency development of accountants in the Public Sector.
He holds a Master degree in Banking and Finance and is pursuing a PhD in Management from the Case Western Reserve University, US.
João Fonseca is a principal responsible for standards development at the International Public Sector Accounting Standards Board (IPSASB). In his position, Mr. Fonseca provides technical support to the IPSASB's projects and initiatives and works closely with Task Forces, IPSASB members, and Technical Advisors to deliver the IPSASB's work program. He is currently the lead staff on the IPSASB's Leases project and is the IPSASB's representative in the task teams related to the update of the International Statistical Standards.
Prior to joining the IPSAB, Mr. Fonseca was a Statistician at the National Accounts Department of Statistics Portugal and a member of the Portuguese Accounting Standards Board. Before that, Mr. Fonseca held a number of positions in both public and private sectors, including macroeconomic analyst at the Ministry of Economy, auditor at the Ministry of Finance, and accountant in several major corporations.
Mr. Fonseca holds a PhD in Economics from Aveiro University (Portugal) and a Master's degree in Administration and Public Policies from ISCTE - Lisbon University Institute (Portugal).
Job Titles:
- Head of Office Administration and Events at the International Public Sector Standard Setters Board
Leah Weselowski is the Head of Office Administration and Events at the International Public Sector Standard Setters Board (IPSASB). In her role, Ms. Weselowski provides administrative support to the technical staff, coordinates the management of all IPSASB events, and oversees the daily running of the Toronto Office.
Ms. Weselowski holds a bachelor's degree in marketing management from the University of Guelph (Ontario, Canada), along with a post graduate diploma in Sports Administration from Durham College (Ontario, Canada).
Job Titles:
- Comptroller & Auditor General
- Member of IPSASB
Lynn Pamment was appointed as a member of IPSASB in January 2019. She was nominated by the Chartered Institute of Public Finance and Accountancy (CIPFA).
Ms. Pamment is Comptroller & Auditor General for Jersey, an appointment she took up in January 2020. Prior to her appointment in Jersey she was a lead partner in PwC UK's Government and Public Sector Assurance practice where she gained over 30 years experience of working in an assurance and advisory capacity with public and private sector organisations in the UK and beyond.
Ms. Pamment is a first class honours graduate from the University College Cardiff. She is a prize winning member of the Institute of Chartered Accountants in England and Wales (ICAEW) and is also a member of CIPFA.
Ms. Pamment has led a number of high profile reviews on behalf of the Government in Wales. She is also the Chair of the Financial Reporting Advisory Board to HM Treasury in the UK.
Her Technical Advisor is Henning Diederichs.
Job Titles:
- Technical Advisor for Claudia Beier
Marc Wermuth became a technical advisor for Claudia Beier, IPSAS board member of Switzerland, in January 2022. His assignment is sponsored by the Swiss Federal Finance Administration (FFA). He previously served as a board member of IPSASB from 2016 to 2021. From 2014 to 2015 he was the technical advisor of the former Chair, Prof. Dr. Andreas Bergmann.
Marc Wermuth works for the Fiscal Policy, Fiscal Equalization and Financial Statistics division of the FFA where he is responsible for methodological issues concerning the general government sector financial statistics of Switzerland (Federal Government, Cantons, Municipalities and Social insurances).
Previously, he served within FFA as a senior accounting policy advisor, where he was responsible for the development and implementation of accounting policies based on IPSAS within the Swiss Confederation and has been involved in various fields aimed at enhancing the accountability and reporting of the administrative units.
Mr. Wermuth graduated from the University of St. Gallen in Switzerland with a Master's Degree in Accounting and Finance in 2004. He holds a diploma as a certified IFRS Accountant.
Job Titles:
- Member of the International Public Sector Accounting Standards Board
Mr. Abdullah Al-Mehthil became a member of the International Public sector Accounting Standards Board in January 2022, nominated by Ministry of Finance, Saudi Arabia. Mr. Abdullah Al-Mehthil is an Assistant Undersecretary - Deputyship of Accounts & Finance in the Ministry of Finance; he is heading the country's Cash to Accrual program.
Job Titles:
- Deputy Chair
- Professor of Practice and Director of the Master of Accounting Program
Mr. D. Scott Showalter joined the IPSASB Board in January 2020, nominated by the American Institute of Certified Public Accountants.
Mr. Showalter is a Professor of Practice and Director of the Master of Accounting Program in the Poole College of Management at North Carolina State University. Prior to joining the faculty in 2008, Mr. Showalter was an audit partner with KPMG LLP, where he retired after a 33-year career. During his career with KPMG, he provided audit and consulting services to large Federal, state and local governments.
Mr. Showalter is the former chair and Board member of the Federal Accounting Standards Advisory Board (FASAB) where he completed his 10-year term in June 2019. He is the past chair of the Board of the North Carolina Association of Certified Public Accountants and a current member of the AICPA Board of Directors. He also served two terms as a member of the Standing Advisory Group to the Public Company Accounting Oversight Board. He has served in numerous leaderships positions in the American Accounting Association.
Mr. Showalter earned a BS degree in accounting, Summa Cum Laude, from the University of Richmond and is a member of the American Institute of Certified Public Accountants and the North Carolina Association of Certified Public Accountants. He is a licensed Certified Public Accountant (active) and Chartered Global Management Accountant.
Mr. Hervé-Adrien Metzger was appointed as IPSAS Board Member in January 2021, nominated by the Conseil Supérieur de l'Ordre des experts-comptables and the Compagnie Nationale des Commissaires aux comptes of France.
Mr. Metzger joined the Cour des comptes, the French Supreme Audit Institution, in 1990 following a previous career as a naval officer (admin, financial and legal) which he retired with the grade of Captain (N). He was appointed as Senior Judge in 2006. His areas of expertise are in education, culture and defence as he served as the lead advisor for economic and financial affairs in the private office of the Minister of Defence in 1997. Since 1993, Mr. Metzger has been particularly involved in financial and performance auditing of many international organisations, including but not limited to, the International Criminal Court (ICC); the United Nations Educational, Scientific and Cultural Organization (UNESCO); the Western European Union (WEU); the Food and Agriculture Organisation of the UN (FAO); and the European Organisation for the Exploitation of Meteorological Satellites (EUMETSAT). He also served four years on the International Board of Auditors for NATO of which he is a past chairman.
Mr. Metzger is a trained engineer (Ecole Polytechnique of France), lawyer and auditor. He was a recipient of the Legion of Honor in 2001 and received the decoration of Officer in the French National order of Merit and of Knight in the Order of Arts and Literature.
His Technical Advisor is Baudouin Griton.
Mr. Jie Zhao became the technical advisor for Liang Yang on January 2022.
He is currently serving as the deputy director of Accounting System DivisionⅠ, Accounting Regulatory Department, the Ministry of Finance, China, responsible for the standard-setting process of multiple accounting principles for public sectors and non-profit organizations.
Mr. Zhao started his career in the Ministry of Finance in 2009, and has rich experience in the international convergence of Chinese GAAP, professionals development and standard-setting reform on accounting principles for public sectors.
He used to work at Analysis and Valuation Department of the World Bank from 2013 to 2014.
Mr. Zhao graduated from Nanjing University with a master's degree in accounting.
Job Titles:
- Technical Partner at Deloitte China
Ms. Liang Yang joined IPSASB in January 2022, as a self-nominee, supported by the Chinese Institute of Certified Public Accountants (CICPA).
Ms. Yang is a technical partner at Deloitte China, with over 20 years of auditing and professional advisory experiences with international accounting firms serving public and private sector entities in China and beyond. Ms. Yang served as a member of the Government Accounting Standards Board of the Ministry of Finance (MoF) of China in 2016-2019, and is a member of the Accounting Standards for Business Enterprises Advisory Committee of the MoF of China from 2016 to present.
Ms. Yang graduated from Fudan University with a Bachelor's degree in Economics, and earned a Master degree of Science in Professional Accountancy at University of London. Ms. Yang is a senior member of the Chinese Institute of Certified Public Accountants (CICPA), and a fellow of the Association of Chartered Certified Accountants (ACCA).
Her Technical Advisor is Jie Zhao.
Job Titles:
- Member of the International Public Sector Accounting Standards Board
Patricia Siqueira Varela became a member of the International Public Sector Accounting Standards Board in January 2020. She was nominated by the Conselho Federal de Contabilidade (CFC), responsible for the regulation and representation of accounting professionals in Brazil.
Prof. Varela is currently a researcher and a professor at the University of São Paulo (Brazil) in the School of Economics, Business and Accounting. She has supervised students in the Program of Postgraduate Studies in Controllership and Accounting and is the leader of the research group Center of Studies in Accounting and Government. Her research and publications focus on public sector accounting and public policies performance.
Prof. Varela also performs the role of standard-setter as a member of both the Advisory Group for the Brazilian Accounting Standards for the Public Sector Accounting at Conselho Federal de Contabilidade and the Technical Committee linked to the National Treasury which is responsible for issuing mandatory standards for public sector entities in all federation levels (municipalities, states and central government).
Prof. Varela holds a master's and a doctor's degree in Controllership and Accounting from the University of São Paulo, and a postdoctoral degree in Public Administration and Government from the Getúlio Vargas Foundation in São Paulo.
Her Technical Advisor is Ayres Moura.
Renée Pichard, CPA, became a member of the IPSASB in January 2021. She was nominated by CPA Canada. Ms. Pichard is an advisory partner at Deloitte Canada, with over 28 years of diverse professional and executive leadership experience in the public and private sectors. Prior to joining Deloitte, Ms. Pichard held the position of Assistant Auditor General at the Office of the Auditor General of Canada, where she spent 17 years developing expertise in advising public sector clients on complex accounting transactions under IFRS as well as Canadian and International Public Sector Accounting Standards.
Previously, Ms. Pichard spent the first part of her career as an auditor at Deloitte and as Director, Corporate Finance for a global public telecommunication corporation.
Ms. Pichard was a technical advisor with the IPSASB between 2013 and 2019. She has also contributed to the establishment of auditing and accounting standards in Canada as a member of various task forces.
Mrs. Pichard graduated from the Université du Québec en Outaouais in 1993 and received her accounting designation in 1995.
Her Techical Advisor is Sayja Barton.
Job Titles:
- Program and Technical Director
Job Titles:
- Chartered Professional Accountant
- Director of National Accounting Standards for Binder Dijker Otte ( BDO ) Canada LLP
- Technical Advisor for Renée Pichard
Sayja Barton became a Technical Advisor for Renée Pichard in 2021. Ms. Barton is the Director of National Accounting Standards for Binder Dijker Otte (BDO) Canada LLP. In her current role, she assists engagement teams with complex accounting issues related to Canadian Public Sector Accounting Standards (PSAS), Accounting Standards for Private Enterprises (ASPE) and Accounting Standards for Not-for-Profit Organizations (ASNPO). She also develops BDO's courses and tools related to accounting and financial reporting, writes internal and external accounting and financial reporting publications and training, and provides accounting advisory services on complex matters.
Ms. Barton is a chartered professional accountant and holds a Bachelor of Arts (Chartered Accountancy Studies) and a Master of Accounting from the University of Waterloo.
Job Titles:
- Technical Advisor
- Researcher in the Japanese Institute of Certified Public Accountants
- Technical Advisor for Former Board Members
Takeo Fukiya became Technical Advisor to Mari Kobayashi in 2021, having previously served as a Technical Advisor for former board members; Kenji Izawa (2012-2017) and Do-jin Jung (2018-2020).
Mr. Fukiya is a researcher in The Japanese Institute of Certified Public Accountants (JICPA) since July 2021. Before that, He was an Audit Partner at KPMG Japan, where he had worked for more than 20 years, including more than 10 years in the public sector. He has led a number of audit engagements for Japanese public sector entities, including incorporated administrative agencies, such as state-owned R&D institutions and infrastructure entities. Since 2017, he has worked in the HQ Division, focusing on IPSASB-related activities and providing professional views regarding IFRS/J-GAAP issues, including public sector issues for audit/advisor teams.
Job Titles:
- Certified Public Accountant
- Technical Advisor
Mr. Klare works for the German Supreme Audit Institution (SAI). He is an audit manager in the division responsible for international auditing and accounting standards and external audit mandates. Mr. Klare advises the World Food Programme (WFP) audit team of the German SAI. Previously, he led several financial audits during the German SAI's membership on the United Nations Board of Auditors from 2016 to 2022, including the United Nations Peacekeeping Operations.
Mr. Klare has over ten years of technical accounting experience in both the public and private sectors. He started his career at PricewaterhouseCoopers (PwC) in Berlin in 2011. In this role he provided audit and advisory services to international and domestic clients. He joined the German SAI in 2015.
Mr. Klare is a certified public accountant and tax advisor. He holds a Bachelor of Science in business administration and a Master of Science in finance, accounting and taxes from the Georg August University of Göttingen.
Job Titles:
- Member of the IPSASB During 2018 to Fill a Casual Vacancy. He Was Nominated by the External Reporting Board in New Zealand
He is currently the Assistant Auditor-General, Audit Quality at the Office of the Auditor-General, where he is responsible for leading the Office on all audit quality matters. This includes ensuring that auditors are appointed and supported to carry out high quality audits of public sector entities on behalf of the Auditor-General.
He has worked in the New Zealand public sector for more than 20 years, mostly at the Office of the Auditor-General. Mr. Beardsworth's roles in standard setting include six years as a member of the Financial Reporting Standards Board from 2003 to 2008, and two and a half years as a member of the New Zealand Accounting Standards Board between 2016 and 2018. Also, he worked for the External Reporting Board as the Director of Accounting Standards from 2014 to 2015. During 2015, he provided technical support to Angela Ryan, a former member of the IPSASB.
He has a bachelor's degree in business studies from Massey University in New Zealand.
His Technical Advisor is Anthony Heffernan.
Todd Beardsworth, FCA, became a member of the IPSASB during 2018 to fill a casual vacancy. He was nominated by the External Reporting Board in New Zealand.
Vanessa Mello is the assistant of the IPSASB Chair, Ian Carruthers. She is also responsible for supporting the International Public Sector Accounting Standards Board (IPSASB) and the IPSASB Consultative Advisory Group (CAG) in all administrative matters. She started in 2018 and she is based in the Toronto office.
Prior to joining the IPSASB, Ms. Mello has worked as an assistant in many law and accounting firms such as PwC Toronto working as a partner assistant in Tax, Global Mobility Services for several years.
Ms. Mello was a English teacher in Brazil and holds a Paralegal diploma from Herzing College in Toronto. She is fluent in Portuguese and can also speak Spanish.
I believe in what I do and see an importance to the IPSASB. I think it's important that governments around the world have standards that they can apply that help citizens make decisions and evaluate how decision-makers are performing.
Job Titles:
- Member of the International Public Sector Accounting Standard Board