Professor Sidharta Utama joined the IFAC Board in November 2022, nominated by the Institute of Indonesia Chartered Accountants (IAI).

He is a professor of Accounting at Universitas Indonesia (UI). He serves as an independent commissioner, chair and member of audit committee in a number of listed companies. He is the chair of the advisory board of the Indonesia Institute for Corporate Directorship and the secretary of the National Committee on Governance Policy, Coordinating Ministry for Economic Affairs. He has been the vice rector on finance and general affairs at UI and the chairman of the Indonesia Commodity Futures Trading Regulatory Agency.

Prof. Utama serves as a member of IAI National Council, the oversight board at the Indonesian Institute of Chartered Public Accountants, the steering committee on Financial Accounting policy of the central bank, and the Committee on Public Accountant Profession, Ministry of Finance. He represents IAI as the council member of ASEAN Federation of Accountants. He was also a member of the International Accounting Education Standards Board and the Indonesian Accounting Standards Board.

Prof. Utama obtained his undergraduate degree in accounting from UI, MBA in finance and information system from Indiana University, and PhD in accounting from Texas A&M university. He is a Chartered Accountant and Chartered Financial Analyst and has published research papers in accounting, corporate governance, and finance.

Kathryn Byrne joined the IFAC Board in November 2022 having been nominated by the Association of International Certified Professional Accountants. She previously served as a member of IFAC’s Nominating Committee (2018-2021), chair of the Compliance Advisory Panel (2016-2017), and member of the Compliance Advisory Panel (2010-2015).

Ms. Byrne has more than 35 years of experience delivering services to domestic and foreign corporations, ensuring they are following US GAAP and International Financial Reporting Standards (IFRS). She was a member of the Group Governance Council of the  Mazars Group from 2010 to 2023 and was a board member of a public company, where she held many roles on different committees. She is involved in several not-for-profit organizations and is a mentor to a Liberian student for SHE-CAN. She is a Emeriti Member of the James Madison University College of Business Board of Advisors.

Ms. Byrne graduated from James Madison University with a Bachelor of Business Administration in Accounting and Finance. She also completed the Mazars Next MBA Program.

Mr. Khalid Rahman is the chair of the AML Advisory Board of ICAP and was appointed as a member of the IFAC Nominating Committee in January 2023. He was nominated by the Institute of Chartered Accountants of Pakistan (ICAP). Mr. Rahman is also on the IFAC Membership Committee, a subcommittee of the IFAC Board. Previously, he was a member of the Compliance Advisory Panel, a precursor to the Membership Committee, and the IFAC Professional Accountants in Business Advisory Group.

Mr. Rahman is an ICAP Council Member, having previously served from 2009 to 2013 and 2017 to 2021. He also served as ICAP’s vice president, chairman and a member of various committees and boards.

Mr. Rahman’s professional experience spans 40 years in the UK, Hong Kong and Pakistan, including as CEO and managing director of Sui Southern Gas Company Limited. Prior to that, he worked with Pakistan Petroleum Limited for 20 years in various senior management positions, including CEO, managing director, deputy managing director, CFO and company secretary. He also worked with the Institute of Chartered Accountants of Pakistan as the Chief Operating Officer.

Mr. Rahman is an alumnus of the Graduate Business School at Stanford University and Kellogg Graduate School of Management at Northwestern University.

Nor Yati Ahmad became a member of the International Public Sector Accounting Standard Board in January 2023. She was nominated by Accountant General's Department of Malaysia under the Ministry of Finance, Malaysia. 

She is a director of Accrual Accounting Implementation Team, Accountant General's Department of Malaysia since 2020 and has been with Accrual Accounting Implementation Team from 2011. Before joining the team, she served as an accountant with 16 years of experience in federal and states level. Nor Yati Ahmad is a member of Malaysia Institute of Accountant (MIA) and CPA Australia. Currently, she is a member of Government Accounting Standard Advisory Committee under the Accountant General's Department of Malaysia which issues Malaysian Public Sector Accounting Standard (MPSAS). She also a member of Public Sector Accounting Committee of Malaysian Institute of Accountant, a representative of Accountant General's Department of Malaysia in Malaysian Accounting Standard Board (MASB), a member of Islamic Accounting Standard Research and Drafting Committee for Waqaf, Zakat and Baitulmal and she also a board of director in a Malaysia's Government Link Company. She has been a member of various task based groups especially in accounting areas. 

She holds a Bachelor of Accounting from University Putra Malaysia and a Master of Accountancy and Finance from University of Adelaide.

Earlier today, the IESBA released "Continuing with the Development of Global Ethics and Independence Standards for Sustainability Reporting and Assurance," a publication providing an overview of the sustainability-related decisions made by the Board at it's recent meeting and how those decisions will shape the Board's work in 2023 and beyond.

On December 2, 2022, the Board unanimously approved two new projects that will deliver the following:

Sustainability Project

• Profession-agnostic independence standards for use by all sustainability assurance practitioners
• Specific ethics provisions relevant to sustainability reporting and assurance 

Experts Project

• Specific ethics and independence provisions addressing the use of experts by organizations as well as in the context of audit and assurance engagements (including sustainability assurance) 

Read more here.

Ce nouveau rapport guidera les organisations comptables professionnelles dans la manière dont elles peuvent agir aujourd'hui pour préparer leurs membres actuels et futurs à saisir les opportunités présentées par les tendances émergentes en utilisant les informations du groupe consultatif et de développement des organisations comptables professionnelles de l'IFAC.