Joanne Holt joined IESBA in December 2024 as a Senior Manager in Standards Development & Technical Projects. She is currently involved in the IESBA’s Firm, Culture and Governance work stream.
Prior to joining IESBA, Ms. Holt worked at PwC in the Ethics and Compliance department, specializing in internal investigations relating to ethics and business conduct. She also worked at EY where she has a broad range of experience in financial services audits, anti-money laundering and fraud engagements, compliance program reviews, and internal investigations.
Ms. Holt holds a Bachelor of Science in Finance and Accounting from the Charles H. Dyson School for Applied Economics and Management at Cornell University. She is a Certified Public Accountant in New York and a member of the American Institute of Certified Public Accountants.
Xiaoyue Sun became a member of the IAASB in January 2025. She was nominated by the Transnational Auditors Committee.
Ms. Sun is currently a partner and Head of Audit Technical Group of BDO China. She is a member of BDO's Audit Leadership Committee and Audit Quality Committee. She has 29 years' experience as an audit practitioner, including 5 years with BDO and 24 years with PwC.
Ms. Sun was qualified as a Chinese Certified Public Accountant in 1997. She is a member of China's Auditing Standards Board. She holds a Bachelor of Commerce in International Accounting from Shanghai International Studies University.
Amaro Gomes joined the IAASB in January 2025, nominated by the Instituto dos Auditores Independentes do Brasil (IBRACON) and Conselho Federal de Contabilidade (CFC).
Mr. Gomes is an independent consultant and member of the audit committee at Banco Bradesco (Brazil). He was previously the Brazilian Secretary of State for Coordination and Governance of Federal State-Owned Enterprises (2020-2021). He also served as a Board Member with the International Accounting Standards Board (2009-2019); as the Head of the Financial System Regulation Department (2004-2009) at the Central Bank of Brazil (where he joined in1992); and as independent auditor with PwC (1986-1992).
Mr. Gomes is a CPA and earned his MA in Accounting and Finance in 1998 at Lancaster University (UK). He was awarded the Honor of Merit in 2022 by Universidade de Brasilia - UnB, where he earned his accounting baccalaureate in 1985, and the Alumni Outstanding Achievement for Graduate by Lancaster University in 2017.
Nancy Cheng was appointed to the International Auditing and Assurance Standards Board (IAASB) in January 2025. She was nominated by the Chartered Professional Accountants of Canada (CPA Canada).
Ms. Cheng is currently the Board Chair of icddr,b, an international non-profit public health research institution based in Bangladesh. She is the Audit Committee Chair of Shared Services Canada and an Audit Committee member of Public Safety Canada, two departments in the Government of Canada. She also serves on the Board of CARE Canada.
Prior to her retirement, Ms. Cheng was an Assistant Auditor General at the Office of the Auditor General of Canada, a senior practitioner in financial and performance auditing with over 30 years of experience. She was a member of the Canadian Auditing and Assurance Standards Board (AASB). She has served as its Vice-Chair and Chair of the AASB Steering Committee.
Ms. Cheng is a Fellow Canadian Chartered Professional Accountant, Fellow Chartered Accountant (FCPA, FCA). She is a member of CPA Canada and the Chartered Professional Accountants of Ontario (CPA Ontario) as well as a member of the Financial Executives International Canada (FEI Canada) and the Institute of Corporate Directors (ICD).
Ms. Cheng studied Commerce at Carleton University (Canada).
Mikiko Ono became a member of the International Auditing and Assurance Standards Board (IAASB) in January 2025.
She is currently a Managing Director and Head of the Sustainability Office at Mitsubishi UFJ Financial Group (MUFG), where she oversees the strategic integration of sustainability into corporate planning, as well as stakeholder communications and sustainability disclosures, including preparations for reporting under the Sustainability Standards Board of Japan (SSBJ), Japan’s ISSB-aligned sustainability disclosure standards. She also serves as an advisor to the Japan Impact-Driven Financing Initiative (IDFI).
Ms. Ono was previously a Director of Sustainability Disclosure Regulations and Investor & Stakeholder Engagement at Recruit Holdings Co., Ltd. until May 2026. Ms. Ono spearheaded engagement with global investors and sustainability disclosure practices, primarily for capital markets, by integrating financial and non-financial information. She also led a company-wide sustainability disclosure project, collaborating closely with assurance professionals and colleagues across the globe to secure sustainability assurance for consolidated information, aligning with international disclosure standards since she joined the company in 2017.
Prior to her role at Recruit Holdings, Ms. Ono held various roles at major listed telecommunications companies in Japan. Her responsibilities spanned investor relations, international mergers and acquisitions, governance, and monitoring of investees, as well as marketing roles in both Japan and France.
Ms. Ono also served as a Technical Reference Member for the International Sustainability Standards Board (ISSB) of the IFRS Foundation from 2022 to 2023. She is also a Certified Member Analyst of the Securities Analysts Association of Japan (CMA). She earned a Bachelor of Arts degree from the University of Tokyo.
Svetlana Berger, CPA, CA, is an Associate Director with the Canadian Auditing and Assurance Standards Board (AASB). In her role, she leads efforts to support the Board's planning, prioritizing and execution of initiatives, including the development and issuance of auditing, assurance, and related services standards.
Ms. Berger has over 15 years of experience in standard setting. Before joining the AASB, she held leadership roles at IBM Canada and was a part-time university instructor. Her career began at PwC LLP in Toronto.
Ms. Berger holds an undergraduate degree and Master of Accounting degree from the University of Waterloo (Canada). She is a member of CPA Canada and the Chartered Professional Accountants of Ontario.
Accountants often face complex ethical dilemmas that demand sound moral judgment. To navigate these challenges, understanding the decision-making process and the factors influencing it is essential.
Ms. Zheng Liu became the technical advisor for Yun Huang in January 2025.
She serves as the senior technical staff of Accounting Regulatory Department, the Ministry of Finance, China, responsible for setting Chinese government accounting standards.
Ms. Liu started her career in the Ministry of Finance in 2019, and she actively participated in government accounting standard reform in China.
Ms. Liu graduated from Zhongnan University of Economics and Law with a master's degree in management majoring in accounting.
Dr. Yun Huang became a member of the IPSASB in January 2025. She was nominated by the Chinese Institute of Certified Public Accountants.
Dr. Huang is the Director of Accounting Standards Division I of Accounting Regulatory Department of Chinese Ministry of Finance (China MOF). The Accounting Regulatory Department of China MOF sets Chinese Accounting Standards, and Accounting Standards Division Iis responsible for setting Chinese Accounting Standards for the Public Sector. Dr. Huang began to work for China MOF in 2004. She has almost 20 years’ experience in the development and implementation of Chinese Accounting Standards both for the public sector and the private sector, and has experience in sustainability standards. Previously, she worked internationally for the Controller’s Office of the World Bank under a secondment program and served as an assistant to Chinese members of several international mechanisms.
Dr. Huang is a member of the Chinese Institute of Certified Public Accountants, and she is currently a non-practicing certified public accountant. Dr. Huang is also a member of CFA Institute and a CFA Charter Holder.
Dr. Huang earned her bachelor's and master’s degrees in management, with a focus on accounting, from Xiamen University. She also holds a PhD in economics, specializing in fiscal theory and policy, from the Chinese Academy of Fiscal Sciences.
Dr. Sung-Jin Park became a member of the IPSASB in January 2025. He was nominated by the Korea Institute of Public Finance (KIPF).
Dr. Park is an associate professor at the Department of Global Public Administration, Mirae Campus, Yonsei University. Before joining Yonsei University, he was an associate professor in accounting (with tenure) at Indiana University South Bend in the U.S. Along with his academic career, Dr. Park had also served as Executive Director at the Government Accounting and Finance Statistics Center (GAFSC) of the Korea Institute of Public Finance in Korea (KIPF) engaged with various tasks on government financial reporting and management such as the enactment and amendment of the accounting standards for government entities and the nonprofit sector, a compilation of comprehensive fiscal statistics, and global outreach through international organizations including IPSASB and OECD.
Dr. Park is a Certified Public Accountant in the U.S. (inactive) and a member of the Korean Accounting Association, Korean Association of Public Administration, and the President-elect of Korean Association of Government Accounting for 2026.
He received his Bachelor’s and Master’s degrees in Public Administration from Yonsei University, MS degrees from Indiana University in Accounting and Taxation, and Ph.D. degree from University of Texas at San Antonio.
