Presentation of the IFAC Sempier Award to Marilyn Pendergast

I am very proud to have the honor of presenting the IFAC Sempier Award to a professional who I deeply respect for her dedication to this profession. She is a person of impeccable character and great courage. For the past 40 years she has helped our profession address ethical issues at both a national and international level, doing so with the utmost integrity. For 10 years, she served on IFAC's Ethics Committee - now the International Ethics Standards Board of Accountants - including five years as its chair. And she served as chair during some of the most challenging times in our profession's history. Under her leadership, in January 2002, IFAC issued a major revision to its Code of Ethics for Professional Accountants, including a conceptual framework approach for independence requirements for assurance engagements. This approach has now been incorporated throughout the entire IFAC Code of Ethics.

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