Tomoyo Imura became a member of the International Ethics Standards Board for Accountants in January 2024. She was nominated by the Japanese Institute of Certified Public Accountants.

Ms. Imura is the Director, Member of the Board and Member of the Audit and Supervisory Committee of Nomura Asset Management Co., Ltd. (NAM), a wholly owned subsidiary of Nomura Holdings Incorporated since April 2023. NAM is the largest asset management company in Japan, investing in major listed companies not only in Japan but also globally.

Ms. Imura received a Bachelor's Degree in English Literature at Japan Women's University in Japan. She is a Certified Member Analyst of Securities Analysts Association of Japan.

Amarjeet Singh became a member of the International Ethics Standards Board for Accountants in January 2024. 

Mr. Singh is a Whole-time Member at the Securities and Exchange Board of India (SEBI). With a career spanning nearly 3 decades with SEBI, he has extensive experience in the development and regulation of the Indian securities markets. He has been instrumental in introducing various market reforms and led SEBI's engagements on sustainability reporting and the conceptualization and formation of Social Stock Exchange in India.

Apart from representing SEBI on several Committees set up by government and RBI, he has served on the Boards of National Financial Reporting Authority and Indian Institute of Corporate Affairs, and currently serves on the Board of National Institute of Securities Market. He has been involved in numerous international regulatory initiatives, including that of International Organization of Securities Commissions (IOSCO). As Chair of the Assessment Committee of IOSCO (2016-2018) and member of its various policy committees, he has steered international thematic assessments and contributed to the evolution of IOSCO Principles and Standards.

Apart from an MBA, Mr. Singh holds a Master's degree in Economic Policy Management from Columbia University, NY, USA.

Sami Alshorafa became a member of the IAASB in January 2024, nominated by the Saudi Arabia Capital Market Authority (CMA)

Mr. Alshorafa is the Deputy of Supervision at CMA. He leads the supervision of listed entities' financial statements, auditors, and governance as well as compliance of collective investment schemes. He has also worked as an audit partner at two of the big four audit firms.

Mr. Alshorafa also represents the CMA at a number of international committees and organizations including the IOSCO committee on Issuer Accounting, Auditing and Disclosure (C1) and the International Forum of Independent Audit Regulators.

Mr. Alshorafa studied accounting at the University of Dayton (US) and did his MBA at Wright State University (US). He is a non-practicing Saudi CPA.

Robert Koethner became a member of the IAASB in January 2024.

Before his appointment to the IAASB, Mr. Koethner was the global Chief Accounting Officer and Vice President for the Mercedes-Benz Group AG in Germany for more than twenty years. During his career he was in constant exchange and interaction with audit firms as well as with governance bodies, including supervisory boards and audit committees, on an international scale.

From 2015 to 2017, Mr. Koethner served as a member of the IFRS Advisory Council to the International Accounting Standards Board (IASB), providing strategic advice on current and future projects and accounting standards from a preparer perspective. Mr. Koethner was also a member of the Administrative Board of the Accounting Standards Committee Germany from 2011 to 2023.

Mr. Koethner graduated with a Master of Arts (Economics) from Wayne State University (US) and a Master of Business Administration (Accounting, Financial Reporting, Audit) from the University of Saarland (Germany).

Hernán Casinelli became a member of the IAASB in January 2024, embarking on a three-year term after an individual nomination.

In Argentina, Mr. Casinelli serves as the Chair and General Director of the Accounting and Assurance Standards Committee, overseen by FACPCE, the nation's professional accountancy organization. He further holds a position as a board member of the Group of Latin American Accounting Standard-setters (GLASS), and contributes as a member of the governance group of IFR4NPO, dedicated to formulating globally applicable financial reporting guidelines for non-profit organizations.

Mr. Casinelli’s extensive experience encompasses previous contributions as a member of the IAASB's Reference Group for the ISA for LCEs project from 2020 to 2023 and as a member of the IASB's SME Implementation Group from 2010 to 2016.

Professionally, Mr. Casinelli specializes as a consultant in accounting and finance matters. His professional endeavors harmonize seamlessly with a substantial commitment to academia. Since 2013, he has served as the academic director of the IFRS Certificate Program at Universidad Austral, an institution recognized as Argentina's top non-governmental university and one of the foremost in Latin America, partnering with ICAEW in educational initiatives.

Mr. Casinelli holds an MSc in Finance from Universidad Austral, earning a BSc in Accounting from the University of Buenos Aires.

Chrystelle Richard became a member of the IAASB in January 2024. She was nominated by the Compagnie Nationale des Commissaires aux Comptes and the Conseil National de l'Ordre des Experts Comptables.

Dr. Richard is currently associate professor at ESSEC Business School. She has been assistant professor at Dauphine University, as well as visiting scholar at the London School of Economics, Sciences Po and Mines Paris – PSL. She teaches financial accounting and sustainable reporting in bachelor, master and executive programs. Her primary research interests focus on firms' oversight (financial audit, audit committees, proxy advisors) and new forms of economic governance (public-private partnerships, regulation of the financial industry). She has published in well-known academic journals, received the "Professor Teaching Award", taken responsibilities in the academic associations of her field, and been invited to participate in groups of experts in accounting and auditing at the national and international level.

Dr. Richard is a former student of the Ecole Normale Supérieure and holds a PhD in Management Studies.

James Gunn was appointed as the standard-setting boards’ Managing Director in June 2014 and as the International Foundation for Ethics and Audit’s Secretary and Treasury in December 2022. In this role, he serves as a resource and key source of advice for the Foundation’s Co-CEOs and chairs of the independent standard-setting boards and oversees the senior management of the boards.

Prior to this role, Mr. Gunn was the International Auditing and Assurance Standards Board Technical Director for more than a decade. Earlier in his career, he served in KPMG’s Canadian Assurance Practice and its Department of National Assurance and Professional Practice. He has extensive experience in audit and other assurance services, including those in connection with several significant capital market financing transactions. He has also lectured on auditing for several years.

Mr. Gunn is a Chartered Professional Accountant - Chartered Accountant in Canada and a Certified Public Accountant.

Dave Sullivan is a consultant and certified public accountant based in the United States. He spent more than 30 years as an audit partner at Deloitte. Prior to his retirement in 2021, he was the global audit and assurance quality leader for Deloitte, leading Deloitte Global audit quality strategy. He has held numerous leadership roles in Deloitte’s US firm, notably serving as the US audit and assurance quality leader. He was also a member of Deloitte’s executive committee and board of directors.

Dave has served as a member of the Professional Practice Executive Committee of the Center for Audit Quality, Financial Accounting Standards Advisory Committee of the US Financial Accounting Standards Board, Standing Advisory Group of the US Public Company Accounting Oversight Board, and the US SEC and Financial Reporting Institute’s Advisory Councils. Earlier in his career, he was a fellow at the US Financial Accounting Standards Board.

He graduated from California State Polytechnic University, San Luis Obispo.