Technical Advisory Group biographies

Technical Advisory Group biographies

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Ian Carruthers

Director Standards, Chartered Institute of Public Finance and Accountancy (CIPFA) 
As Chair, CIPFA Standards, Ian Carruthers has been involved in 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. He became Chair of the International Public Sector Accounting Standards Board (IPSASB) in 2016, having been a Board Member since 2010. After joining HM Treasury from PricewaterhouseCoopers in 1999, he 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 programme. He joined CIPFA in 2006. As part-time Chair, CIPFA Standards, Mr. Carruthers has been involved in 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.    

Bee Leng Tan

Executive Director, Malaysian Accounting Standards Board (MASB) 
Bee Leng represents the MASB in the IASB Emerging Economies Group (EEG) and she is a member of the IASB SME Implementation Group. She also sits in the ACCA - Global Forum for Corporate Reporting since its inception, in 2011.            

Bernhard Schatz

Senior Manager, PwC Austria, Capital Markets and Advisory Services
Bernhard Schatz is a member of the Board for International Public Sector Accounting Standards (IPSASB), where he Chairs the Task Force on Heritage and is a member of the Revenue Task Force.  While Deputy Head of a Budget Unit within the Austrian Ministry of Finance, he was a member of the project team responsible for the implementation of accruals accounting.  He has also served as Senior Accounting and Auditing Expert in the Austrian Court of Audit.            

Daniel Sarmiento Pavas

Partner Director, Audit and Consulting Services at SMS accounting Services
Daniel serves as a member of SMEIG (SME Implementation Group) belonging to IASB, and the Consultative Advisory Group (CAG) of auditing and ethics belonging to IFAC. Previous roles with Professional bodies of the Colombian Government include President of the Disciplinary Court of the Central Board of Accountants and Counselor of the Technical Board of Public Accountancy. He also served as Colombian Director of GLASS (Group of Latin American Standards Setters).

David Bassett   

Deputy Director, External Reporting Board, New Zealand Accounting Standards Board (NZASB)  
avid co-leads the technical work program of NZASB, and the technical staff that support the NZASB in maintaining, developing and issuing accounting standards across the for-profit, public and not-for-profit sectors. David is a former Senior Manager with EY in their Financial Accounting Advisory Services team. In this role David provided advice on the application of IFRS® Standards and IPSAS-based standards to clients in the corporate, public and not-for-profit sectors. David has also held roles as a preparer of general purpose financial statements and as an auditor.       

Chris Twagirimana

Quality & Development Manager, Institute of Certified Public Accountants, Rwanda (ICPAR)
Chris represents Rwanda as a member of an East Africa Community Institutes of Accountancy (EACIA) committee currently working on development of an NPO financial reporting framework for the region. Previously as auditor with PwC, his clients in Rwanda and Africa included government ministries, many INPOs, and donor aid agencies such as DFID, The Global Fund, UN agencies, The World Bank, Sida, USAID, GIZ, and The EC.      

Jeffrey Mechanick

Assistant Director―Nonpublic Entities, Federal Accounting Standards Board (FASB)
In his role at FASB, Jeff provides strategic and technical oversight of all activities involving not-for-profit (NFP) organizations and private companies, chairs the FASB’s Not-for-Profit Advisory Committee, oversees support of the Private Company Council, and participates in some of the FASB’s broader outreach activities. Jeff spent 20 years working in and with the not-for-profit sector, as the CFO of Planned Parenthood Federation of America, Inc., and before that, as a Senior Manager with KPMG, LLP, in the firm’s New York office.  From 1992 to 1994, he served as the National Technical Senior Manager for the firm’s Higher Education, Research, and Other Not-for-Profit Organizations (HERON) practice.  He is also a past member of the AICPA’s NFP Expert Panel. Jeff is also an adjunct instructor in Columbia University’s MS program in Nonprofit Management. 

Jenny Carter

Director of UK Accounting Standards, Financial Reporting Council (FRC)
Jenny leads the FRC’s work on standards such as FRS 102, which includes requirements specific to public benefit entities.  Jenny also leads the FRC’s oversight of the Charities SORP.  Jenny qualified as a chartered accountant with PwC, rising to Senior Manager.  In addition to a secondment from PwC to HM Treasury and a previous period working for the FRC, Jenny spent four years as Head of Technical Accounting at the BBC.   

Kala Kandiah

Technical Director, Australian Accounting Standards Board (AASB)
Kala’s responsibilities include overall management of AASB’s standard setting work program and technical staff. Kala provides direction on AASB’s current domestic and international projects and manages AASB relationships with Australian and international stakeholders from the accounting, business, investment, regulatory and standard-setting communities. Prior to joining the AASB, Kala was a senior manager in PwC’s Capital Markets and Accounting Consulting Services team where she developed deep subject matter expertise in dealing with client issues on business combinations and common control transactions, asset impairments, revenue recognition, joint arrangements and equity accounting. Kala has previously worked as a lecturer in financial reporting and advanced accounting.

Katherine Knowlton

Principal, Canadian Accounting Standards Board (AcSB)  
At AcSB, Katherine works on projects relating to both IFRS Standards and domestic accounting standards. Her domestic standards work includes a focus on the not-for-profit sector, leading the AcSB’s projects on Contributions, Financial Statement Concepts and Capital Assets and Collections, and acting as Secretary for the AcSB’s Not-for-Profit Advisory Committee. Prior to working for the AcSB, Katherine worked at KPMG in Sydney, Australia and Toronto, Canada in the Accounting Advisory and Assurance practices.

Lebogang Senne

Technical Director of the Pan African Federation of Accountants (PAFA)       
An experienced IFRS specialist, Lebogang is a member of the South African Institute of Chartered Accountants’ (SAICA) Initial Professional Development (IPD) Committee, which bears responsibility for the Chartered Accountant and Associate General Accountant qualification process. She is also a board member of the South African based, African Women Chartered Accountants (AWCA) Forum: a not-for-profit organization that aims to accelerate the development of African female chartered accountants.  

Tamba Momoh

Deputy Auditor-General of Sierra Leone
Tamba is a Fellow Chartered Certified Accountant and Certified Fraud Examiner. He also holds a masters degree in Development Management from the United Kingdom (UK). He has worked in the Private, Public and Not-for-profit sectors in both the UK and Sierra Leone over the past twenty years. He was Vice President of the standard setting arm of the Institute of Chartered Accountants of Sierra Leone (ICASL), when the Composite Standard (CS1), was developed for the Not-for-profit sector of Sierra Leone. He is currently a Deputy Auditor-General of Sierra Leone and sits on Council, the governing body of ICASL. He also currently supports a number of local charities in financial Management in Sierra Leone, including the African Foundation for Development (AFFORD) Sierra Leone, where he serves as National Treasurer. 


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