Judith Tania Apaza Marca joined the International Public Sector Accounting Standards Board (IPSASB) as a public member for a three-year term commencing in January 2026.

From 2012 to May 2025, she served in the Bolivian public sector in technical and managerial roles at the Ministry of Economy and Public Finance, the Ministry of Justice, and national digital government agencies, focusing on public accounting, fiscal reporting, budget execution, and financial management. Ms. Apaza is currently a Government of Chile scholar under the Chilean Agency for International Development Cooperation (AGCID), pursuing a Master’s degree in Political Communication and Public Affairs in Santiago, Chile.

Ms. Apaza has supported capacity-building in public financial management, digital transformation, and IPSAS/NICSP implementation. She has delivered training programs for public officials supported by the Inter-American Development Bank and the World Bank and has completed specialized training of the International Monetary Fund. She is a lecturer in Government Accounting at CENCAP and a postgraduate lecturer.

Ms. Apaza holds a Bachelor’s degree in Financial Auditing with honors from Universidad Mayor de San Andrés and a Master’s degree in Business Administration, with postgraduate studies in Political and Public Management. She has received international fellowships from the Organization of American States, the Government of Japan, and the German Embassy.

Thomas Müller-Marqués Berger became Chair of the International Public Sector Accounting Standards Board in 2026, having been the IPSASB CAG Chair from 2016 until 2023 and a Board Member from 2009 until 2014.

Thomas started his career with EY in Germany in 1993. He was a Partner and the EY Global Leader for International Public Sector Accounting until 2023. In that role, he was supporting governments, international organizations and EY teams in implementing IPSAS globally.

After his retirement from EY, Thomas mainly worked for the World Bank Group and the International Monetary Fund as an IPSAS expert. He is a member of several advisory boards, among those the World Bank PULSAR Technical Advisory Board and the European Union Advisory Group of Experts on Accounting Standards.

In the accountancy profession, Thomas was the Chair of the Public Sector Working Group at Accountancy Europe starting in 2011 until 2020, where he has been a member since 2002. In Germany, Thomas is a member of the working group for public corporations and public administration since 2002, next to several other related working groups.

Thakur Prasad Adhikari serves as a Council Member of the Institute of Chartered Accountants of Nepal (ICAN) and Chair of ICAN’s Committee on Public Finance and NPSAS (Nepal Public Sector Accounting Standards). In these roles, he has been closely engaged in public sector accounting, audit, and PFM reform initiatives in coordination with government institutions and development partners. He also practices as a public sector accounting, auditing, and PFM specialist.

Mr. Hein Vandelanotte joined the IFAC Small- and Medium-sized Practices (SMP) Advisory Group in January 2026. He was appointed on the recommendation of the Belgian Institute of Tax Advisors and Accountants (ITAA).

Mr. Vandelanotte is currently a member of the ITAA Council and is responsible for the quality and profession cluster, where he heads the department in charge of the quality assessment of members. Furthermore, Hein is a substitute member of the Flemish Advisory Committee on Accounting Standards (VABN) and Joint Committee 336, and is active on a number of other boards of directors of Belgian companies. Mr. Vandelanotte is currently Chair of a local professional association of accountants, primarily representing smaller practices.

Mr. Vandelanotte has been active within the firm Vandelanotte since 1986, initially as CEO and later as Chair of the Partners’ Meeting, a mandate he concluded in 2024. Under his leadership, Vandelanotte developed from a small practice into one of the top ten accountancy firms in Belgium. During this period, the firm evolved from a primarily accountancy-, audit- and tax-focused firm into a multidisciplinary organization with an international perspective, strengthened through membership in a global alliance.

Mr. Vandelanotte is a certified accountant. He holds a master’s degree in law from the Catholic University of Leuven and a master’s degree in accountancy from VLEKHO in Brussels.

Ms. Renata Peppe joined the IFAC's SMP Advisory Group as a member in January 2026, having served as Technical Advisor to the group's chair from June 2019 to December 2025. She was jointly nominated by the Brazilian Federal Accounting Council (CFC) and the Brazilian Institute of Independent Auditors (IBRACON).

Ms. Peppe is currently Senior Audit and Quality Manager at Peppe Associados Consultores & Auditores Independentes, a small audit firm in Brazil, registered at Securities and Exchange Commission, serving different market segments through assurance and consulting services. She is also a member of the IBRACON Working Group on Small and Medium-Sized Audit Firms and the IBRACON Working Group on the General Data Protection Law. She has extensive experience serving audit and consulting clients, managing and training teams, and developing and maintaining quality procedures and methodologies.

Ms. Peppe also works as a professor of controllership in academic accounting programs and as a lecturer and instructor in technical courses and training programs in accounting and auditing, including topics related to updating the profession’s technical standards.

Ms. Peppe obtained her bachelor's degree in accounting from Faculdades Oswaldo Cruz and holds a master's degree (Lato Sensu) in Controllership from Fundação Escola de Comércio Álvares Penteado (FECAP).

Michi Sasano was appointed to the IFAC Professional Accountants in Business (PAIB) Advisory Group in January 2026. She was nominated by the Japanese Institute of Certified Public Accountants (JICPA).

Ms. Sasano is a Certified Public Accountant and President of a consulting company specializing in risk and governance management. She has about 20 years of experience advising listed companies across a wide range of industries on internal control, risk management, corporate governance, and ESG-related issues.

She currently serves as an Audit Committee member of two Japanese listed companies and has extensive hands-on experience supporting boards and management in addressing sustainability, compliance, and strategic risk challenges.

Ms. Sasano has been actively involved with JICPA as a member of the Ethics Standards Committee and an expert member of the PAIB Research Committee. She had also served as Technical Advisor to a previous IFAC PAIB Advisory Group member for two years, contributing to discussions on sustainability, integrated thinking, and the evolving role of PAIBs.

Through her professional and international experience, Ms. Sasano brings a practical PAIB perspective to advancing governance, ethics, and value creation within organizations.
 

Nametso Masuku is a seasoned finance leader and Chartered Accountant, holding professional membership with both ACCA and the Botswana Institute of Chartered Accountants (BICA). She has extensive experience driving strategic impact, operational excellence, and innovation within the mining sector. Nametso serves as Senior Finance Manager at Debswana Diamond Company, where she oversees enterprise-wide financial planning, cost management, and performance improvement initiatives that enhance value creation and strengthen organizational resilience.

Nametso began her career with PwC Botswana and PwC South Africa, gaining deep expertise in assurance, financial reporting, governance, and risk management across diverse industries. This foundation equipped her with a strong understanding of complex financial environments, regulatory expectations, and best-practice professional standards.

Her professional portfolio spans financial strategy, cost optimization, governance frameworks, and digital transformation. She has led several high-impact initiatives that improve decision-making, advance financial stewardship, and embed long-term efficiency across the organization.
A strong advocate for professional development and organizational excellence, Nametso actively champions initiatives that develop talent, integrate technology into finance, and elevate the strategic contribution of the finance function.

Mr. John K. Bugunya joined the IFAC Professional Accountants in Business (PAIB) Advisory Group in November 2025 following his nomination by the Institute of Certified Public Accountants of Rwanda (ICPAR).

He is a seasoned finance professional with over 20 years of experience in financial management, corporate governance, and strategic leadership across Africa and Europe. He currently runs his own advisory business, providing strategic finance and leadership services.

John previously served as Chief Finance Officer (CFO) and Executive Board Director at CIMERWA Plc, Rwanda’s only integrated cement company, where he contributed to strategic management, governance, risk management, and compliance. Before this, he was Chief Executive Officer of Prime Insurance Limited, leading the company’s commercial transformation and serving as Chairperson of the Rwanda Insurers Association (ASSAR), where he supported legislative and digital reforms in the insurance sector.

John also worked as CFO at Bank of Kigali Plc for five years, supporting its successful listing on the Rwanda Stock Exchange and shaping its financial strategy. Earlier in his career, he worked in external assurance with Deloitte in the UK and EY in Uganda.

John is a Fellow of ACCA (UK), Vice President of ICPAR, and holds a Bachelor’s degree in Accounting and an MBA in Finance.

Mr. Siddique is the Chief Operating Officer of the Institute of Chartered Accountants of Bangladesh (ICAB). He joined in 2008, advancing to Director (Technical) in 2013, where he oversaw strategic functions including Quality Assurance, Technical Standards, Training & Research, and International Affairs.

His professional experience encompasses governance and the implementation of IFAC’s SMOs at ICAB. He served as Member Secretary to several ICAB Council committees. From September to November 2020, he also concurrently held the position of Secretary & CEO of ICAB.

He contributes to regional and global accountancy bodies, having held the positions of Assistant Executive Secretary (2016) and Executive Secretary (2017) of the South Asian Federation of Accountants (SAFA), and is nominated again for these roles in 2025 and 2026, respectively. He also serves as an ICAB-nominated Director for the SAFA Foundation and as Marketing Director for Chartered Accountants Worldwide. Prior to ICAB, he worked as a consultant for the Institute of Chartered Accountants in England and Wales on a World Bank-funded ICAB-ICAEW twinning project and in the finance division of a major telecommunication company.

He holds a Master’s in Accounting and completed his professional training at Hoda Vasi Chowdhury & Co., Chartered Accountants gaining audit experience across financial institutions and multinational corporations. He qualified as an ICAB Associate Member in 2007 and was admitted as a Fellow in 2012.

Mr. Siddique has served as a faculty and resource person for professional institutes including ICAB. His professional and personal travels have spanned numerous countries across Europe, Asia, Australia, and the Americas.