Héctor J. Lehuedé became a member of the International Ethics Standards Board for Accountants (IESBA) effective June 2023.

Héctor is the CEO of Razor Consulting, a boutique advisory firm based in Santiago, Chile, that since 2019 serves organizations all over Latin America on corporate governance, ethics & compliance, and sustainability. Prior to starting his firm, Héctor was for eight years a senior manager at the Corporate Affairs and Corporate Finance Division of the Organization for Economic Cooperation and Development (OECD) in Paris, France. There, he was in charge of organizing the work of the OECD Corporate Governance Committee, which brings together experts from all member/partner countries, and for conducting policy dialogue, research, and assessments of the implementation of OECD standards across jurisdictions.

Before joining the OECD, Héctor was a senior advisor to the Minister of Finance in Chile for four years and practiced corporate and tax law for over a decade in leading legal and audit firms in Chile. He serves as independent nonexecutive director in listed and private entities and is an affiliate professor at the Corporate Governance Center of Pontificia Universidad Católica.

Héctor has a J.D. degree from Universidad de Chile Law School and holds a master's degree (JSM) from Stanford University Law School. He is also a certified company director by the UK’s Institute of Directors.

Johan Barros is the Head of Policy at Accountancy Europe, based in Brussels. In this role, he continues to specialise in analysing, influencing and monitoring the EU’s SME policy decision-making and representing small accountancy practices’ views, along with leading the organisation’s public affairs efforts across other topics.

Ulrich Haase Nielsen is a Project Manager at FSR–danske revisorer.

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Catherine Vaughan is a Partner with EY.  Based in Dublin, her roles as Global Financial Crime and Global Compliance Leader sits as part of EY’s Global Executive layer. Prior to working in a Global role, Catherine was Risk Management Director for EY’s EMEIA Region, a position which followed the same role in Ireland. Catherine’s experience stems from her qualification as a Chartered Accountant in 1999. Her current role covers a wide geography and involves monitoring developments in financial crime laws and regulations, understanding the impact on EY’s business and designing compliance programmes in response to those developments. She is supported by a diverse team spread across the EY network and by a core team based in GDS India and Poland. Catherine is a Fellow of the International Compliance Association and is EY’s representative at the World Economic Forum’s Partnering Against Corruption Initiative (PACI). 

Catherine has long been involved in sponsoring and chairing EY’s LGBT+ network, Unity.  Having started the Ireland chapter in 2012, she became one of the leading voices on LGBT+ inclusion in EY and in 2018/19 she was one of the formative members of EY’s Global LGBT+ Partner forum. In 2021 she was appointed LGBT+ Partner sponsor and joined the EMEIA DE&I Steering Committee. She continues to represent EMEIA at the Global Partner forum. Catherine works with the Irish and EMEIA leadership teams on developing and implementing EY’s DE&I strategy. She is a regular public speaker on the importance of a culture of workplace equality and has collaborated with many other companies to progress LGBT+ inclusion in Ireland and beyond. In 2015 Catherine was named Inclusion Champion of the year in GLEN’s inaugural Workplace Equality Index and in 2016 she was named Senior Leader for LGBT Equality. In 2022 Catherine was included on the OUTStanding 100 Global Executives list for the fourth consecutive year. 

Elizna van der Westhuizen is a qualified Chartered Accountant (SA) with more than fifteen years experience in the roles of private and public sector auditor (PwC and the Auditor-General South Africa), technical specialist in public sector accounting, reporting and auditing (Auditor-General South Africa), and public sector standard-setter (South African Accounting Standards Board).

As the Head of Technical of the South African Accounting Standards Board, Elizna is currently leading the team that develops accrual based public sector accounting standards in South Africa.

Elizna serves on the South African Institute of Chartered Accountants’ private sector technical accounting committee and public sector committee.

Elizna has consulted South African stakeholders on many of the IPSASB’s distinguished projects in recent years, including revenue, transfer expenses and parts of the measurement project.