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Tim Herrod, FCPA, FCA

Country

Canada

Tim Herrod is the CEO and Co-Founder of InTension Inc., a consultancy dedicated to driving transformative strategies and innovative solutions for clients. With almost 30 years of experience, Tim excels in delivering substantial business value and customer-centric operational excellence including significant improvements in cost culture, profitability, safety, and successful digital innovation. His strategic leadership has led to the creation of high-performing teams and transformative outcomes across various sectors.

Previously, Tim served as Vice President of Global Procurement at Albemarle Corporation, leading a $5 billion procurement transformation. At Federated Co-operatives Limited, he drove a $4 billion procurement overhaul as Senior Transformation Advisor and Head of Procurement. Tim's 14-year tenure at PotashCorp and Nutrien included leading major strategic transformations in procurement and treasury, and five years managing the company’s award-winning corporate relations, investor relations and sustainability function.

Tim's commitment to the accountancy profession is reflected in over 20 years of active leadership, governance and facilitation on numerous CPA Canada/CPA Saskatchewan councils, advisory boards, committees and education delivery including, currently, CPA Canada’s representative on the International Federation of Accountants (IFAC) Professional Accountants in Business Advisory Group.

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CA. Nihar N Jambusaria

Country

India

CA. Nihar N Jambusaria was appointed to the IFAC PAIB Advisory Group in January 2021.

CA. Nihar N Jambusaria has been elected as the Vice President of ICAI for the year 2020-21. CA. Jambusaria was in practice for nearly 27 years.

CA. Jambusaria is now Vice-Chairman of all Standing Committees including Executive, Finance and Examination Committees, besides being the ex-officio member of all Non-Standing Committees of ICAI. He is Director of the ICAI Research wing ICAI – Accounting Research Foundation (ARF) and Extensible Business Reporting Language (XBRL) India. CA. Jambusaria is appointed as Director of ICAI Registered Valuers Organisation (RVO).

CA. Jambusaria has been nominated as ICAI representative as Member for Committee on Corporate Governance Guidelines for Insurers of IRDA in India. He has also been nominated on the Review Committee for the B.Com (Hons) and B.Com Commerce New Syllabus for all the Universities in the Country by the University Grants Commission(UGC).

Jambusaria has represented ICAI in many important committees constituted by the Government Ministries/ Regulators. He was a Member of the e –Commerce Committee formed by the Ministry of Finance and Peer Review Committee of the Central Board of Direct Taxes.

CA. Jambusaria has been a prolific speaker at national and international forum and addressed more than 900 seminars / conferences.

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Daping Gao

Country

China

Ms. Daping Gao was appointed to the IFAC PAIB Advisory Group in January 2020.

Daping is a Deputy Director-general of Accounting Regulatory Department of the Ministry of Finance of the People’s Republic of China. She is a Certified Public Accountant (non-practicing) and Senior Accountant in China.

With professional experiences over 20 years, she has played an important role in management accounting, accounting standards and CPA regulation as well as the Product Cost Accounting Rules for Business Enterprises in China.  Revenue, Consolidated Financial Statements, Long-term Equity, Joint arrangements, Disclosure of Interests in Other Entities and Foreign Currency Translation are the major standards that she has been involved in. She has also been engaged in developing interpretations of Chinese Accounting Standards for Business Enterprises, Product Cost Accounting Rules for Business Enterprises and several other accounting regulations. She played a key role in the development of China’s management accounting system, which consists of a basic guideline, 34 application guidelines and a case library currently in nearly five years.

Dr. Mari Kobayashi

Country

Japan

Dr. Kobayashi is a professor at the Graduate School of Political Science, Waseda. She was a president of the Board of Audit of Japan from 2018-2019, and the deputy president of the Board of Audit of Japan from 2013-2018. Dr. Kobayashi is the chair of JICPA Self-Regulatory Monitoring Conference from 2021. She is the chair of Subcommittee on Financial Inspection, Intellectual Property Committee, Industrial Structural Counsil from 2021. She is also a member of a JICPA project team studying governance for public service deliverers from 2023.

In Japan, Dr. Kobayashi was a member of the Fiscal System Council; Business Accounting Council; Secretariat of Supervisory Commission for Public-Private and Private-Private Competitive Tenderings; Committee for the Promotion of the Private Finance Initiative; and Commission on Policy Evaluation and Evaluation of Incorporated Administrative Agencies, Ministry of Internal Affairs and Communications. Dr. Kobayashi was also a member and chief of executive committee for the working group on local public enterprise strategy throughout the 21st century for the Local Public Enterprise preCommunications, and an expert advisor for the Committee for the Promotion of the Private Finance Initiative.

Dr. Kobayashi earned a PhD in commerce at Waseda University and has published many articles and books including, the Management Accounting for the Government.

Her Technical Advisor is Takeo Fukiya.

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Renée Pichard

Country

Canada

Renée Pichard, FCPA, FCA, became a member of the IPSASB in January 2021. She was nominated by CPA Canada. Ms. Pichard is a partner at Deloitte Canada and a leader in the Public Sector Assurance practice with 30 years of diverse professional and executive leadership experience in both the public and private sectors. She leverages her expertise to help public sector organizations navigate through change and improve their ability to provide reliable financial and sustainability related information. Prior to joining Deloitte, Ms. Pichard held the position of Assistant Auditor General at the Office of the Auditor General of Canada, where she spent 17 years developing expertise in advising public sector clients on complex accounting transactions under IFRS as well as Canadian and International Public Sector Accounting Standards.

Ms. Pichard was a technical advisor with the IPSASB between 2013 and 2019. She has also contributed to the establishment of auditing and accounting standards in Canada as a member of various task forces.

Ms. Pichard graduated from the Université du Québec en Outaouais in 1993 and received her accounting designation in 1995.

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Hervé-Adrien Metzger

Country

France

Mr. Hervé-Adrien Metzger was appointed as IPSAS Board Member in January 2021, nominated by the Conseil Supérieur de l'Ordre des experts-comptables and the Compagnie Nationale des Commissaires aux comptes of France.

Mr. Metzger joined the Cour des comptes, the French Supreme Audit Institution, in 1990 following a previous career as a naval officer (admin, financial and legal) which he retired with the grade of Captain (N). He was appointed as Senior Judge in 2006. His areas of expertise are in education, culture and defence as he served as the lead advisor for economic and financial affairs in the private office of the Minister of Defence in 1997. Since 1993, Mr. Metzger has been particularly involved in financial and performance auditing of many international organisations, including but not limited to, the International Criminal Court (ICC); the United Nations Educational, Scientific and Cultural Organization (UNESCO); the Western European Union (WEU); the Food and Agriculture Organisation of the UN (FAO); and the European Organisation for the Exploitation of Meteorological Satellites (EUMETSAT). He also served four years on the International Board of Auditors for NATO of which he is a past chairman.

Mr. Metzger is a trained engineer (Ecole Polytechnique of France), lawyer and auditor. He was a recipient of the Legion of Honor in 2001 and received the decoration of Officer in the French National order of Merit and of Knight in the Order of Arts and Literature.

His Technical Advisor is Baudouin Griton

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Sayja Barton

Job Title

Technical Advisor for Renée Pichard

Country

Canada

Sayja Barton became a Technical Advisor for Renée Pichard in 2021. Ms. Barton is the Director of National Accounting Standards for Binder Dijker Otte (BDO) Canada LLP. In her current role, she assists engagement teams with complex accounting issues related to Canadian Public Sector Accounting Standards (PSAS), Accounting Standards for Private Enterprises (ASPE) and Accounting Standards for Not-for-Profit Organizations (ASNPO). She also develops BDO's courses and tools related to accounting and financial reporting, writes internal and external accounting and financial reporting publications and training, and provides accounting advisory services on complex matters.

Ms. Barton has held positions in the public accounting sector and has worked for a large government business enterprise. Ms. Barton contributes to accounting standard setting by preparing feedback to standards setters on documents available for comment on behalf of BDO Canada. She is also a member of the Canadian Public Sector Accounting Board's (PSAB) Public Sector Accounting Discussion Group and the Chair of PSAB’s Technical Advisory Group.

Ms. Barton is a chartered professional accountant and holds a Bachelor of Arts (Chartered Accountancy Studies) and a Master of Accounting from the University of Waterloo.

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Sayja Barton