Rose-Marie Skourup Ojeda is a consultant at FSR – Danish Auditors based in Copenhagen, Denmark. At FSR – Danish Auditors, Rose-Marie is engaged in the talent project, development of the Culture Academy, and various activities targeting student members of the organization.

Today, IFAC submitted a response to the Financial Action Task Force’s (FATF) Public Consultation on Financial Inclusion.  The Consultation proposes targeted changes to the FATF Recommendations—which establish the global framework for anti-money laundering (AML) and counter terrorist financing (CFT)—to support financial inclusion by minimizing “ove

Elaine Cahoon joined the International Ethics Standards Board for Accountants (IESBA) in October 2024 as an IESBA Staff Fellow.  She began her career at KPMG conducting financial statement audits across various sectors, including US federal government agencies, non-profit organizations, commercial real estate, and defense contractors.  Ms. Cahoon is a subject matter expert in US independence standards and worked in KPMG’s Risk Management-Independence group to addresses engagement team inquiries and draft firm policy, guidance, and training related to independence matters. 

At IESBA, Ms. Cahoon supports the Adoption & Implementation Working Group through technical analysis, jurisdictional research, and close collaboration with IAASB and IFAC staff to align implementation efforts. She is committed to proactive stakeholder outreach and engagement to support the adoption of IESBA’s standards and launched the IESSA Feedback Platform. In addition, Ms. Cahoon played a key role in drafting non-authoritative guidance including fact sheets, technical overviews, and global webinar content.

Ms. Cahoon is also on the project team evaluating the independence standards for sustainability assurance engagements outside the scope of the IESSA. Her work has included developing the team’s terms of reference, performing research, preparing technical materials for Board deliberation, and coordinating engagement with jurisdictional standard setters and other international stakeholders.

Ms. Cahoon is a Certified Public Accountant, Certified Government Financial Manager, Certified Information Systems Auditor, and a member of the American Institute of Certified Public Accountants.

Robert Mul (1963) is Executive Director and manages the department Profession & Society (public trust) at the Royal NBA: The Netherlands Institute of Chartered Accountants. With a staff of sixteen; the department supports more than twenty five NBA-committee’s varying from Banking to Housing associations, SMP’s, Sustainability, Fraud and Accountech. Mul personally runs the policy program ‘Sharing Knowledge’ which brings together auditors and stakeholders in economic sectors to produce so called Public Management Letters[1] (audit insights). He also represents the NBA in nationwide consultations especially regarding healthcare, public sector and Tax. And internationally at the European professional accountancy organizations and at IFAC. Mul and his wife live, and raised their three children, in Rotterdam.

Before joining the NBA in 2009, Mul was elected by the city council of Rotterdam to hold  public office as Director of the Audit Office Rotterdam in 1998, and was re-elected in 2004.  The office published reports on operational and performance audits and reviews of the financial audits as performed by the city’s audit department and a private audit firm. Formerly, Mul hold several positions at the national audit office of the Netherlands. In 1988 he graduated in political science (with honours) at the University of Amsterdam. In 1996, he received a post-academic master degree at the Netherlands School of Public Administration.  

In 2002, Mul was a co-founder and became the first president of the Dutch Society of Public Audit Offices & Public Audit Committee’s (NVRR). At his resign in 2007 he was awarded the Honorary Chair-medal. In 2003 he became vice-president of the Committee Follow-up audit Accountability which was appointed by the State Secretary for Education Mark Rutte to investigate allegations of fraud at each of the 152 institutes of vocational and higher education in the Netherlands. During 2004, he was a member of the independent guidance committee which oversaw the evaluation by the Ministry of Finance of the central government system for results oriented budgeting. Over the years, Mul published or co-published several articles and a book in English including:

• ‘Sharing knowledge: public management letters, a new way to fulfil the public role of accountants’ (WCOA, Rome, November 2014)   
• ‘Local government audit in the Netherlands’ In: Regional public sector audit institutions in Europe, a comparative study (EURORAI, 2004).
•  ‘Performance or compliance? Performance audit and public management in five countries’ (Oxford University Press, 1999).  

As the International Public Sector Accounting Standards Board (IPSASB) develops our first Sustainability Reporting Standard (IPSASB SRS^TM), we recognize its principles and concepts must be practicable and implementable so public sector entities can effectively determine and report on their contributions to address the global climate emergency.

Jan Jaap Boontjes is Head of Public Affairs at the Royal Netherlands Institute of Chartered Accountants (NBA). He has extensive experience in representing the interests of the profession to a broad range of stakeholders, both nationally and internationally.

He joined the NBA in 2016. From 2020 to 2022, he worked for the Dutch Ministry of Finance as a senior policy advisor, where he was involved in audit reform legislation and served as secretary to the 'Quartermasters for the Future of the Accountancy Sector.'