Amy Groves is a Managing Director at Deloitte & Touche LLP. She currently works for both the US and Global firms, with a focus on the interpretation, implementation and execution of international and US-issued audit and assurance professional standards in Deloitte's methodology. Ms. Groves has over 18 years of experience in auditing public and private clients, including extensive experience working with engagement teams in all industries from all over the world.

Ms. Groves is a Certified Public Accountant (California, Connecticut) and is a member of the AICPA. She holds a Bachelors of Sciences in Accounting from the University of Southern California.

Anas Abouelmikias joined the IFAC PAO Development & Advisory Group in January 2024, nominated by Ordre des Experts Comptables du Royaume du Maroc (OECM).

Mr. Abouelmikias is the President & Founder of the audit firm FINACS, which audits a wide range of companies of different sizes and sectors. He began his career working for Big Four audit firms. He is presently a member of the International Relations Committee of OECM. He is also a former Senior Financial Management Specialist at the World Bank for the Middle East and North Africa (MENA) region. He is currently a consultant for international donors, focusing on public financial management and fiduciary matters in the Middle East and Africa, and an independent reviewing for the INTOSAI Development Initiative

Mr. Abouelmikias holds a master's degree in finance from ISCAE Casablanca and a French CPA degree.

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Natasha is a Partner and Head of Stewardship at the London-based asset management firm, Sarasin & Partners LLP.

Natasha oversees the firm's active ownership work, including voting and engagement; outreach on key policy areas; and helping to steer the firm's approach to ESG integration. As Chair of the Stewardship Steering Committee, Natasha also helps drives Sarasin's stewardship strategy.

In the UK, Natasha has been a vocal advocate of reform for the accounting and audit system to promote long-term stewardship, as well as for action by boards and governments to confront climate change. She is a member of the International Audit and Assurance Board's Stakeholder Advisory Council, as well as the International Corporate Governance Network's Financial Capital Committee. Natasha is also leading a number of workstreams promoting action on climate change convened by the Institutional Investor Group on Climate Change. She sits on the Investment Committee for the Cambridge University's Assistants Contributory Pension Scheme, and is a non-executive Director for the Tracker Group, which includes Carbon Tracker and Planet Tracker.

Natasha has a background in economics and responsible investment. Prior to joining Sarasin & Partners, she spent six years as the Senior Analyst leading ESG integration and several areas of policy work at the Universities Superannuation Scheme's investment management arm. Natasha also spent four years in Budapest working with OTP Fund Management and the European Bank for Reconstruction and Development.

Before moving into finance, she spent a number of years working on sustainable development issues in Asia, Africa and Latin America, starting her career as an Overseas Development Institute Fellow, working as the Chief Economist in the Guyana Forestry Commission.

Natasha has a BA and MA in Economics from the University of Cambridge, an MSc in Natural Resource and Environmental Economics from University College London, and is a CFA Charterholder.

Board member and finance executive

Ivanyra Correia was elected Latin American top businesswomen by Latin Trade in 2014. She has been board member, member of audit and risk committees and advisory boards in public listed, multinational, family, NGO and state-owned companies.

Currently, Ms. Correia is board member and/or member of audit and risk committees and/or advisory boards of Eletronuclear; Baumgart Group; IBEF and Cidade Center Norte Institute. She is an independent board member candidate of Petrobras (the largest Brazilian company and one of the largest oil and gas company in the world) PBR (NYSE) to be nominated at the end of April.

Previously, Ms. Correia was board member, member of several audit and risk committees and advisory boards: Zurich Reinsurance Company ZURN: [SWX]; Statkraft STKF3 [B3]; Bradesco Bank BBD [NYSE] BBDC4 [B3] XBBDC [BME] ; Mapfre MAP [BME]; Mapfre Reinsurance.; SERPRO; Brasiliana listed company owned by BNDES and AES NYSE.

Ms. Correia has 30 years of working experience with 18 year as non-executive and executive director in relevant American (Bank of America, AES/Brasiliana and GE/Penske), Swiss (Zurich Insurance), French (Fnac), Norwegian (Statkraft), Spanish (Mapfre and Mapfre Re), Mexican (Amanco) and Brazilian (Votorantim, Baumgart and Unibanco) groups. She holds an MBA from the Wharton School of Business at the University of Pennsylvania and BSc in Production Engineering.

Director, UK Audit Policy, Financial Reporting Council

Mr. James Ferris has been Chair of the SCWG since 2023 as a representative of the UK's Financial Reporting Council (FRC).

Mr. Ferris was previously a financial auditor for 17 years, and is a qualified Chartered Accountant.

Senior Director of Financial Reporting Policy Advocacy, CFA Institute

Matthew Winters joined the Stakeholder Advisory Council in 2024. He is senior director of Financial Reporting Policy Advocacy at CFA Institute. The Financial Reporting Policy Advocacy group represents the interests of CFA Institute members and investors on financial reporting and broader corporate reporting matters to standard setters and regulators, including the IAASB, PCAOB, IASB, FASB, and the US Securities and Exchange Commission.

Prior to joining CFA Institute in 2020, Mr. Winters worked as an equity investment analyst at Manning & Napier Advisors. He is also a member of the Markets Advisory Council at the Council of Institutional Investors.

Mr. Winters holds both the Chartered Financial Analyst and Certified Public Accountant (Washington, DC) designations.

Chief Representative, Daiwa Institute of Research Ltd.

Mr. Toshimitsu Suzuki is the Chief Representative/Senior Researcher of the New York Research Center of the Daiwa Institute of Research Ltd. Prior to his role at current position, he has held role as Researcher in the London Research Center of the Daiwa Institute of Research Ltd. from February 2010 to July 2012, and role as Research Fellow in Supervisory Bureau of Financial Services Agency, Government of Japan, from July 2017 to June 2019.

Mr. Toshimitsu Suzuki earned a Bachelor of Laws in Law, Political science at Keio University (Japan).

Auditing and Accounting Professor at the University of Hamburg

Professor Nicole Ratzinger-Sakel became a member of the Stakeholder Advisory Council for the IAASB and IESBA AC in January 2024.

Professor Ratzinger-Sakel is full professor and chair of the auditing and accounting department at the University of Hamburg, Germany. Further, she serves as vice dean of research and graduate education at the faculty of business administration at the University of Hamburg. She teaches in the fields of financial and non-financial reporting, audit, and assurance of financial statements in bachelors, masters, and PhD programs. Her main research activities cover audit quality, audit market, auditor independence, joint audit, audit and non-audit services, auditor reporting, sustainability reporting, and AI in audit.

Professor Ratzinger-Sakel has published in leading international academic journals. She further serves as editorial board member of the "International Journal of Auditing", the "Managerial Auditing Journal" and the "New Accountant Journal ".

Professor Ratzinger-Sakel has received the "Teaching Award of the City of Hamburg". She is member of the working group "Governance and Internal Control of Business Enterprises" of the "Schmalenbach-Gesellschaft für Betriebswirtschaft", of the advisory board of the "Financial Experts Association (FEA)", of the scientific advisory board of the "German Institute for Internal Auditing (DIIR)" and the of board of trustees of the "Esche-Schümann-Commichau Foundation". Within these positions she acts as leader of various scientific and practitioners' working groups.

Professor Ratzinger-Sakel holds a PhD in Economics and Business Administration.