Professor Winifred Mary Tarinyeba Kiryabwire was appointed to the International Ethics Standards Board for Accountants (IESBA) in 2018 as a self-nominated public member. Sheis an Associate Professor of law in the department of Commercial Law at the School of Law, Makerere University in Uganda. Areas of expertise include corporate law, securities regulation, and corporate governance.

Outside academia, Ms. Kiryabwire has advised various government agencies and inter-governmental bodies on the development and implementation of company law and securities regulatory frameworks.

Ms. Kiryabwire is a certified company director and serves as non- executive director for a financial institution in Uganda (DFCU Bank Limited) where she is a member of the Audit Committee, Risk and Credit Committee and chair of the Remuneration Committee. In addition, she is a non- executive director of a multi donor funded financial sector development organization (Financial Sector Deepening Uganda) where she chairs the Investment Committee and is a member of the Audit, Finance, and Risk Committee.  

Ms. Kiryabwire has previously served as Chairperson of Gatsby Microfinance Uganda Limited, member of the Governing Council of Mbarara University of Science and Technology and member of the board of Makerere University Holdings Limited, African Alliance Uganda Ltd, member of the Public Sector Administration Audit Committee and Vice- Chairperson of the Uganda National NGO Quality Assurance Mechanism.

She is a member of the Institute of Directors (UK), International Insolvency Institute and INSOL International. Ms. Kiryabwire holds a Doctor of Science of Law degree (JSD) and Master of Science of Law degree (JSM) from Stanford University, as well as a Master of Laws degree (LL.M) from Cambridge University, UK; a Postgraduate Diploma in Legal Practice (PGDLP).

Sung-Nam Kim became a member of the International Ethics Standards Board for Accountants in January, 2021. He was nominated by the Korean Institute of Certified Public Accountants (KICPA).

Mr. Kim is currently a non-partner advisor of EY Korea and an Executive Auditor of the KICPA. He retired from EY Korea as a Risk Management partner in June 2018. He served as a member of the Korea Accounting Standards Board (2005-2009) and the Ethics Standards Board of the KICPA (2016- 2020).

Mr. Kim received a Bachelor's Degree and an MBA in accounting at Sung Kyun Kwan University in Korea and is a member of the KICPA and a former member of the AICPA.

Brian Friedrich was an IESBA member from 2018-2023, including chairing the IESBA Technology Working Group and eCode Advisory Group.

Mr. Friedrich was a principal in a research, standards, and education consultancy firm that has shaped his work experience for over 20 years. T He has co-authored numerous World Bank publications in the area of competency-based education, training, and certification in accountancy. Previous to this, he worked in education for CPA Canada (then CGA Canada) and in the Greater Vancouver auditing practice of KPMG LLP.

Mr. Friedrich has served on CPA Canada's Public Trust Committee (PTC, and one of its legacy predecessors) since 2011, chairing its Exposure Draft Working Group from 2014 to 2017. The PTC is responsible for overseeing the regulatory structures and processes across Canadian jurisdictions and helps ensure Canada meets or exceeds international standards. He is also a director on the Real Estate Board of Greater Vancouver and sits on its Audit Committee. Mr. Friedrich served for 10 years on the board of the Chartered Professional Accountants of BC, which is the provincial regulatory body for CPAs in British Columbia, Canada. This tenure spanned the merger of the three accounting bodies, during which he chaired one of the bodies and served as Co-Chair of the CPA Transitional Steering Committee. He also chaired the Ethics and Discipline committees for a number of years, including as a Tribunal Chair.

Mr. Friedrich holds a Master of Education (UBC), Master of Laws (York Osgoode), and a Chartered Director designation (McMaster). He became a Canadian CPA in 2001, and was awarded fellowship in 2011 and a life membership in 2014 for his service to the profession in education, ethics, and governance.

Dame Onome Adewuyi is the Executive Director, Finance and Administration, at Cynergy Platforms Limited, which she co-founded. Previously, she worked at Fidelity Bank Plc from 1997 to 2015, rising to Executive Director, Risk Management, from 2009 to 2015.

Her career spans more than 35 years across manufacturing, oil and gas, and banking sectors. She served as the 56th president of the Institute of Chartered Accountants of Nigeria (ICAN) from 2020 to 2021 and spent 15 years on ICAN's Governing Council, chairing multiple committees and serving as Honorary Treasurer for three terms.

Her international service includes appointments to the Public Interest Oversight Board's Standard-Setting Boards' Nominations Committee, presidency of the Association of Accountancy Bodies of West Africa, chairmanship of the Society of Women Accountants of Nigeria, and board membership of the Pan African Federation of Accountants.

She has served on numerous boards of public and private companies and government agencies, including the Financial Reporting Council of Nigeria and Law Union and Rock Insurance Plc. She currently chairs the board of Dominion Finance Company Limited, serves as a non-executive director at Dominion Trust Limited, chairman of the NDDC Cooperative Society MicroFinance Bank, and is a member of the Guinness Nigeria PLC Statutory Audit Committee.

She holds a B.Sc. Second Class Honours, Upper Division Degree in Accounting from the University of Benin and an M.Sc. in Banking and Finance from the University of Lagos. She qualified as a Chartered Accountant (ACA) in 1986, conferred FCA in 1997. She also qualified  as a Chartered Banker (ACIB) in 1993, becoming a Fellow in 2007. She is also a Fellow of the Risk Managers Association of Nigeria.

Dame Adewuyi is an alumnus of Harvard Business School, Wharton Business School, Ross Business School, Kellogg Business School, the International Banking Summer School California, and Lagos Business School.

Helen Partridge was appointed IFAC’s Chief Financial and Administrative Officer (CFAO) in November 2025, following her tenure as Chief Financial Officer and Head of Education. In this expanded role, Helen provides strategic leadership and oversight across IFAC’s finance, administration, and operational functions, ensuring robust governance and organizational resilience. She leads teams responsible for finance, human capital, information technology, intellectual property, and strategy and governance, and serves as a key advisor to IFAC’s CEO on financial and operational matters. 

Prior to joining IFAC, Helen spent 16 years in public practice, specializing in audit, advisory, and audit systems design across the United States and Asia Pacific. She also held a senior controllership role at a multinational transportation company, where she managed GAAP conversions, financial statement preparation, and complex transactions, including business combinations and tax planning.

Helen serves as a director on two not-for-profit boards and is a Certified Public Accountant licensed in multiple U.S. states.

Agreed-Upon Procedures (AUP) engagements provide a great opportunity for small- and medium–sized practices (SMPs) to grow, and deliver a valuable client service. IFAC (The International Federation of Accountants) has released a new publication, Agreed-Upon Procedures (AUP) Engagements: A Growth and Value Opportunity. The publication describes AUP engagements, when they are appropriate, and, identifies key client benefits. It also covers examples of financial and non-financial information AUP engagements and provides six short case studies with example procedures that might be applied.

This short video highlights the concepts, proposals and IPSASB preliminary views contained in the Accounting for Revenue and Non-Exchange Expenses Consultation Paper.

The deadline for commenting on the IPSASB Consultation Paper Revenue and Non-Exchange Expenses closes on 15 January 2018.

Williard Yohana Kalulu was appointed in October 2017 to serve as Technical Advisor for Ms. Neema Kiure-Mssusa, who is a member of the IPSASB. Mr. Kalulu is a Chief Accountant at the Treasury Registrar’s Office under the Ministry of Finance and Planning Dar es salaam Tanzania. He was nominated to his position with the IPSASB by the Ministry of Finance and Planning in Tanzania.

Mr. Kalulu is a Certified Public Accountant (CPA-T) with a post graduate diploma in Accountancy from Institute of Accountancy Arusha, a diploma in IPSAS from National Board of Accountants and Auditors, and an advanced diploma in Accountancy from St Augustine University of Tanzania. He is also a holder of Master of Science in Accounting and Finance from the University of Dodoma, Tanzania.

Mr. Kalulu joined the Ministry of Finance and planning in 2011 after working for Local Government Authorities (Uranbo District Council) for seven years. His expertise as a professional accountant stretches over the past decade and a half working as a financial statements accountant. He has been appointed to be a Member of the Technical Service Committee with the National Board of Accountants and Auditors. He saved a working group which championed the adoption and implementation of IPSAS accrual basis in Tanzania for the seven years with Ministry of Finance and Planning.

Dr. Neema Kiure-Mssusa was a member of the IPSASB until 2023. Ms. Kiure-Mssusa joined the International Public Sector Accounting Standards Board (IPSASB) in January 2018. In 2016 and 2017, she served as a member of IPSASB Consultative Advisory Group.

Dr. Neema has been the team leader in the International Public Sector Accounting Standards (IPSAS) implementation project for the Government of Tanzania since 2008. She has assisted the Tanzania Ministries, Departments and Agencies (MDAs), Local Government Authorities and other Public Sector Entities on IPSAS implementation projects. Tanzania started complying with accrual based IPSAS during the year ended 30 June 2013. Thereafter, she has been working closely with the National Board of Accountants and Auditors (NBAA) and Accountant General’s Department to ensure that IPSAS updates are implemented effectively.

Dr. Neema is an Assurance Partner at Ernst & Young, Tanzania, where she serves several Tanzanian private and public sector entities. She was the Vice Chairperson of the NBAA from June 2018 to May 2021, and the current Chairperson of Tanzania Association of Women Accountants (TAWCA). She is also a member of the Interim Academic Advisory Committee (IAAC) of the African Professionalisation Initiative (API).

Her Technical Advisor is Williard Kalulu.