Intergovernmental working group of experts on international standards of accounting and reporting, 40th session

CA (Dr.) Sanjeev Kumar Singhal, Chairman of UNCTAD-ISAR 39th and 40th Session, is a Central Council Member of the ICAI (2019-2025), an FCA with 27 years of experience and a Founder of CA Parivaar Educational & Welfare Society (R).

Mr. Singhal is the Chairman of the Auditing and Assurance Standards Board, a Vice Chairman of the Committee for Members in Industry & Business, the Founder Chairman of the Sustainability Reporting Standards Board, a Director of XBRL India, a Founder Director of the Institute of Social Auditors  of India, and a Special Invitee of the CARO group set up by MCA, a member of the SEBI task Force on Social Stock Exchange, a member of the SEBI Stock Exchange Advisory Committee, a member of the Niti Aayog panel on Sustainable Development Goals (SDG), a member of the ASEAN Federation of Accountants Nominating Committee for the Standard Setting Board, a member of the SAFA committee on auditing and quality standards, a member of the UN Global Compact Advisory Committee

Mr. Singhal has a B.Com. (Hons.) from SRCC, Delhi University Topper, an Articleship from A F Ferguson, Delhi, a M Com. Department of Commerce, Delhi School of Economics, and a PhD in International Finance from Faculty of Management Studies, Delhi.

 

Gabriela Figueiredo Dias is the International Ethics Standards Board for Accountants (IESBA) Chair and co-CEO of the International Foundation for Ethics and Audit (IFEA). Gabriela previously served as Executive Chair of the Portuguese Securities Commission (CMVM), the financial markets and audit regulator. She has been a member of the Board of the International Organization of Securities Commissions (IOSCO) and European Securities and Markets Authority (ESMA), Vice Chair of Organisation for Economic Co-operation and Development (OECD) Corporate Governance Committee, member of the European Corporate Governance Network (ECGN) and founding member of the Portuguese Corporate Governance Institute. She is President of the General Board of the University of Coimbra. She has published extensively on capital markets, corporate governance, auditing, and sustainability. She holds bachelor’s and master’s degrees in law from the Coimbra University (Portugal) and a certificate in Leadership and Communications from Nova University (Lisbon).

Ms. Archana Shirsat is Deputy Director General at INTOSAI ( International Organisation of Supreme Audit Institutions) Development Initiative (IDI) based in Oslo, Norway. IDI is an INTOSAI body that works towards independent, credible, and sustainable Supreme Audit Institutions (SAIs), making a difference in the quality of public sector governance and service delivery for better societies and improved lives. IDI has three strategic priorities – Sustainability, Digitalisation and Public Trust in SAIs, in its Strategic Plan ( 2024-2029)  

She is a member of the IDI management team and heads the Department for Professional & Relevant SAIs. Her team works with SAIs and key stakeholders across the world for professionalisation of public sector auditors through the Centre for SAI Audit Professionals, strengthening sustainable audit practices (financial, performance and compliance audits), promoting effective leadership of SAIs, raising the profile of SAI audit work and auditing relevant trends, including trends like technology, climate change, SDGs and equality for a positive impact on people and planet. 
 

Sergio Mujica joined ISO as Secretary-General in July 2017, having spent 7 years at the World Custom’s Organization (WCO) as Deputy Secretary-General. The WCO aims to enhance the effectiveness and efficiency of Custom’s administrations worldwide, and within this role Mr Mujica was responsible for the design and implementation of the WCO’s strategic plan. This included simplification, harmonization and standardization of custom’s procedures in addition to capacity building initiatives aimed at the WCO members. This gave him significant experience in an international setting, building consensus within a large membership-based organization.

Prior to working at the World Customs Organization, Mr Mujica spent 15 years working for the Government of Chile with the Ministry of Agriculture, the Ministry of Economic Affairs and as the Director General of Chile Customs. A Chilean national, he has a law degree from the Pontificia Universidad Catolica de Chile and a Master’s degree in International Law from the American University in Washington DC.

Jean Bouquot became IFAC Deputy President in November 2022. Prior to his appointment, Mr. Bouqout joined the IFAC Board in November 2020, nominated by Compagnie Nationale des Commissaires aux Comptes (CNCC) and Conseil Supérieur de l'Ordre des Experts-Comptables.

Mr. Bouquot was the president of CNCC from February 2017 to October 2020. From December 2012 to December 2014, he was vice-chairman of the Compagnie Régionale des Commissaires aux Comptes de Versailles (regional statutory auditors professional body) and member of the CNCC. From 2014 until 2016, he was chairman of the Compagnie Régionale des Commissaires aux Comptes de Versailles and in February 2015, he was appointed Board Member of the CNCC.

Partner at EY until October 2020, Mr. Bouquot was an audit partner since 1992 and has 40 years of experience, at Arthur Andersen from 1980 to 2002 and then EY. He was also in charge of assurance service line for France/Luxembourg/Maghreb from 2008 to 2015.

Mr. Bouquot attended HEC business school and Institut d'Etudes Politiques of Paris. He is an expert-comptable and commissaire aux comptes. He also served as a reserve colonel in the French Air Force from 2008 to 2020, including attending the Auditor 59 session at the Institut des Hautes Etudes de la Défense Nationale.
 

Isabelle Tracq-Sengeissen is a French CPA and a member of the IAASB since January 2018. She is an audit partner at EY in France, with 33 years of experience in auditing and works for a variety of clients. Mrs. Tracq-Sengeissen is also passionately involved in the development of auditing and accounting profession in foreign countries, especially in French speaking African countries.

Since 2022, she is the EY Global Professional Practice Sustainability Leader and a member of IAASB task force in charge of developing the exposure draft of ISSA 5000, proposed international sustainability assurance standard.

Mrs. Tracq-Sengeissen is also the chair of the auditing standard board of Compagnie Nationale des Commissaires aux Comptes (CNCC- France) and has been a member of that board since 2001.

She is graduated from Neoma Business School (Reims) and is a board member of Neoma Alumni association.

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 public sector.

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

And for the period 2022-2023, acted as President of FOCAL (Foro de Contadurías Gubernamentales de América Latina).
 

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).

 

Executive Director and Legal Representative of the Center for the Action of Corporate Social Responsibility in Guatemala (CENTRARSE), has been appointed as Intergovernmental Expert on International Standards of Accounting and Reporting (ISAR) by the United Nations Conference on Trade and Development (UNCTAD) and is the representative in Guatemala of the World Business Council for Sustainable Development (WBCSD).

Academic and Consultant, with more than fifteen years of experience in sustainability strategies development for both national and multinational companies; International speaker with several publications, including "Vision: Current State of CSR in Central America" and "IndicaRSE: CSR Indicators System for the Central American region” Guatemala, Central America.

Bailey Church is the Leader of the Public Sector ESG Centre of Expertise at KPMG Canada, and a member of Canada’s Auditing and Assurance Standards Board’s Sustainability Assurance Committee.

Bailey has worked with more than 300 governments on sustainability reporting, including their journey for ESG reporting, including 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 is leading 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.

Connect with Bailey Church at KPMG in Canada.

If you would like to keep informed of updates about biodiversity reporting, connect with Bailey Church on LinkedIn for the latest articles and thought leadership insight.

Ms Senne is a Technical Director at the Pan African Federation of Accountants (PAFA) and the Deputy Chairperson of the Financial Reporting Standards Council (FRSC) of South Africa. In her role at PAFA, Lebogang has been instrumental in developing and supporting the overall organisational strategy and has specifically been responsible for the organisation’s technical excellence strategic pillar.

Ms Senne is the Africa representative on the IFRS Foundation’s Sustainability Standards Advisory Forum (SSAF) and represents PAFA on the International Forum of Accounting Standard Setters (IFASS). Additionally, she is co-secretariat for the Africa Integrated Reporting Council (AIRC), the vehicle through which PAFA and the World Bank, as co-convenors, seek to promote and support the adoption of sustainability reporting, integrated thinking and Integrated reporting in Africa. 
 

Chair of The Eurasian Institutes of Certified Public Accountants (EICPA)
Chair of The Institute of Certified Public Accountants (RICPA).
Board member of Eurasian Council of Certified Accountants and Auditors (ECCAA)
President of «Non-for-profit partnership «Certified Professional Accountant»  Membership Association.
Degree in Accounting and Auditing.  Mr. Zharinov has been worked for more than 25 years in managing PAO development and capacity building programs. He coordinates the Eurasian Regional Initiative on Corporate Accountability (EUARICA) and overseas IPSAS monitoring committee in EICPA regional accounting grouping.

Currently, his professional efforts are focused on:
-    implementation of ESG reporting;
-    improving financial reporting, management of corporate and public finances in the Eurasian countries;
-    PAO capacity building;
-    bringing together professional accounting organizations, policymakers and regulators from the Eurasian region to discuss ways to facilitate and promote the adoption and implementation of high-quality internationally recognized professional standards for accounting and reporting.
 

Brad Sparks is Executive Director of Accounting for Sustainability (A4S) Foundation (US).  A4S was founded in 2004 by HM King Charles when he was The Prince of Wales. Brad leads the US Chapter of the A4S CFO Leadership Network, supporting Fortune 500 CFOs and their finance teams in embedding sustainability into business decision making. He also leads A4S activities across the US, including working with investors, business schools, and accounting organizations. Brad previously served as an Executive Director with KPMG focused on ESG issues. Brad is a lecturer at UCLA Anderson and an Executive-in-Residence at Cornell University’s Center for Global Sustainable Enterprise. He lives in Los Angeles.  

Commissioner Fernandez supervises the lead unit of the SEC tasked with the regulation and development of the Philippine capital market, including the promotion of sustainable finance. He likewise supervises the unit responsible for advancing the Commission’s legislative agenda. He previously served as Supervising Commissioner of the SEC department which formulates corporate governance policies and regulations, and implements sustainability reporting across entities in the Philippine corporate sector.

Before joining the SEC, Commissioner Fernandez served as Deputy Executive Secretary in the Office of the President of the Philippines, where he crafted issuances articulating the policy directives of the President, evaluated executive agreements and financial instruments, and addressed governance concerns of national government agencies and state-owned enterprises.
 

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.

 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.
 

Iheanyi O. Anyahara became the Technical Advisor for Christopher Nyong, a Board Member of the International Public Sector Accounting Standards Board (IPSASB), in January 2022.

Dr. Anyahara has over three decades of industry experience, with more than 20 years focused on financial reporting and management, accounting standard setting, and financial reporting regulation at the Financial Reporting Council (formerly known as the Nigerian Accounting Standards Board). He previously served as the Acting Executive Secretary/CEO of the Financial Reporting Council of Nigeria from March 1, 2020, to May 18, 2021. Currently, he holds the position of Director/Head of the Directorate of Public Sector Accounting Standards.

Throughout his career, Dr. Anyahara has held various leadership roles, including being a member of the Inter-Ministerial Committee on the National Chart of Accounts for Nigeria and a member of the IPSAS GAP analysis Committee. He also served as the Secretary to the National Stakeholders' Committee on the Roadmap to the Adoption of International Financial Reporting Standards (IFRS) in Nigeria, a committee responsible for preparing the roadmap report that was approved by the Federal Executive Council under President Goodluck Jonathan.

Dr. Anyahara is a member of several professional bodies, including the Institute of Chartered Accountants of Nigeria (ICAN), the Association of Forensic Accounting Researchers, the Certified National Accountant, and the Nigerian Institute of Management.

He graduated with first-class honors from the University of Nigeria, Nsukka, and holds an M.Sc. in Accounting from the same university, as well as an MBA in Accounting from the University of Port Harcourt. He obtained his PhD in Accounting from Babcock University, Ilishan Remo, Ogun State. Additionally, he has attended contemporary continuing education programs at Harvard Business School, the London School of Economics, the Booth Business School at the University of Chicago, and the Wharton Business School at the University of Pennsylvania, Philadelphia.

Dr. Anyahara is happily married and has four children.

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.
 

Veronica Poole is a vice chair of Deloitte UK, Global IFRS and Corporate Reporting leader and NSE Head of Accounting and Corporate Reporting. She leads Deloitte’s contributions to the WEF IBC Stakeholder Capitalism Metrics, and has facilitated the work of the leading sustainability standard-setters to develop a prototype climate standard, helped launch the UK Directors’ Climate Forum—Chapter Zero, and spearheaded Deloitte’s partnership with the A4S Finance for the Future Awards.

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.

CA. Dheeraj Kumar Khandelwal has wide experience in the Accountancy Profession for more than 24 years and from the year 2021 onwards he has been the Chairman of the Committee on MSME and Startup of the Institute of Chartered Accountants of India. He has been instrumental in the Capacity Building endeavours of MSMEs and startups in India. He has been involved in offering advisory services on accounting systems, accounting principles, auditing, etc. to the MSMEs and their conformity with Indian/International Accounting Standards. He also has specialization in the field of project finance, FEMA, Cross Border Transactions, direct/indirect tax consultancy, and all legal matters related to MSMEs. 

Stefano Santucci is a Professor of International Accounting at the University of Pavia.

As an accounting expert, he contributed to developing the SMEGA level 3 of ISAR. 

His work emphasizes the accounting practices for small, medium-sized, and micro-entities, addressing the informal economy issues.

His research outputs include essays and books on Financial Accounting and Business Valuation in Italian and English. 

Being a very experienced CPA and Auditor and a Professor of International Accounting, he provides insights into both practical and theoretical aspects of this topic. He promotes appropriate accounting standards and frameworks for Micro, Small, and Medium-Sized Entities.
 

Dr. Elizabeth Ooi is a Senior Lecturer (Assistant Professor) of Finance at the University of Western Australia. Her areas of expertise are financial literacy and personal finance. Her research has been published in leading academic journals and cited by public inquiries and the financial press.

She previously worked in the financial services industry and has acted as a consultant to the Organisation for Economic Co-operation and Development (OECD), authoring several OECD reports on financial education for micro, small and medium-sized enterprises in Asia and financial inclusion and consumer empowerment in Southeast Asia. 
 

Nicolaas van Wyk (Chartered BA, MBA), is a respected authority in corporate and financial arenas, especially in African markets, leads as CEO of the Chartered Institute for Business Accountants NPC (CIBA). Under his guidance, CIBA pioneered a unique approach to accounting qualifications, introduced the first global CFO designation, and with DRAFTWORX, set industry standards by integrating UN SDGs into financial reporting—winning the 2021 UNCTAD Award for Sustainability Reporting. Besides CIBA, Nicolaas serves on the board of the South African Chamber of Commerce and Industry (SACCI) and the International CFO Alliance, influencing commerce narratives and collaborating with global financial leaders and local regulators. With education from the University of Pretoria and the Law University of Johannesburg, he’s advised on Company Law and NPO Act amendments, and was appointed as the Convener of the Gauteng Province CFO Roundtable to increase GDP. 

Nicolaas is also an accomplished author of the text book “Principles and Practices of Independent Review Engagements”, numerous articles with titles such as “A History of the Accounting Profession In South Africa” and “Accounting with Aliens: A Thought Experiment on Intergalactic Accounting Practices”.

Monica Foerster is the Chair of IFAC's SMP Advisory Group and a member of IFAC´s PPRAG. She is a partner at Confidor, a member of the Board of Ibracon (previously SMP Director and coordinator of the SMPWG), and a Board Member at the Brazilian Federal Accounting Council (CFC). 

She has an MBA in financial management, controllership and audit from FGV, and a degree in accounting from UFRGS, Brazil. 
 

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.
 

He is a Salvadoran professional with over 10 years of experience advising governments on formalization, administrative modernization, state reforms, and online governance. After completing his studies in law and e-governance, he has dedicated himself to implementing tools in Central America to facilitate business, commerce, and investments.

Currently, he supports the National Commission for Micro and Small Enterprises in the operation and evolution of the MYPE Account in El Salvador, an online e-accounting system that allows micro-entrepreneurs to access simplified accounting to fulfill their formalization obligations. He is also responsible for the operation of the Virtual Single Window MiEmpresa.gob.sv, which automates administrative procedures for business formalization.
 

Tatyana Rybak is the Head of Accounting, Reporting and Audit Regulation Directorate of the Ministry of Finance of the Republic of Belarus. She graduated with honors from the Faculty of Accounting and Economics of the Belarusian State Economic University. Ms. Rybak was conferred the Ph.D. in Economics in 2001, followed by the Associate Professor scientific title being give in 2005. She became a certified auditor in 2003. From 1995 to 2009, Ms. Rybak pursued her junior professor and associate professor career and had extensive experience in auditing and consulting. Since October 2009, she has been working at the Ministry of Finance of the Republic of Belarus. Ms. Rybak is the author and co-author of many scientific articles and textbooks on accounting and financial reporting. She is one of the main developers of the Belarusian Law on Accounting and Belarusian Accounting Standards. In 2020, Ms. Rybak will be the Chairman of the Coordinating Council on Accounting of CIS Executive Committee.

Olga Bernatskaia is а Chair of the International Committee on Sustainable Development of the professional organizations of accountants and auditors of the Eurasian region (Accountancy EURASIA), Vice-President of Non-for-profit partnership «CPA», UNCTAD Consultant.  Olga has extensive experience in corporate governance and corporate reporting, including ESG reporting.

Mrs. Bernatskaia is the author of the "Eco-Environment ICPA in the Field of Sustainable Development", "Code of Ethics on Sustainable Development "ECO behavior code (EBC)" and "Eurasian Regional Initiative for the Development of Educational and Certification Programs in Sustainability Accounting and Reporting (ERIEC) – CertCSA" initiatives nominated for "ISAR Honours".

Mrs. Bernatskaia has more than 30 research papers, including papers on sustainable development and is a PhD candidate in economics.