Professor Jens Poll became a member of the International Ethics Standards Board for Accountants (IESBA) in January 2018 and retired from the Board in 2023. He was nominated by the Wirtschaftsprüferkammer (WPK) and the Institut der Wirtschaftsprüfer (IDW).

He serves as Non-Executive Director and Audit Committee Chair in several medium-sized companies with global activities. He also teaches law and regulation at the University of Ulm and is, inter alia, Chair of the Commission on Quality Assurance at WPK and member of several committees of the IDW. He served as Managing Partner of a medium-sized accountancy and law firm for 20 years.

On an international level, he presently serves as independent Chair of the European Group of International Accounting Networks and Associations (EGIAN) and is board member of Accountancy Europe. He was a member and Vice Chair of the IFAC Small and Medium Practices Committee and Technical Advisor for a former IESBA member.

Professor Poll holds professional degrees as public accountant, lawyer and tax advisor in Germany.

Dr. Stavros B. Thomadakis was appointed independent Chairman of the International Ethics Standards Board for Accountants beginning January 1, 2015.

Dr. Thomadakis is Emeritus Professor of financial economics at the University of Athens. For many years, he directed the University’s graduate program on applied finance, accounting and auditing, in cooperation with the Hellenic Institute of Chartered Accountants (IESOEL).

His research interests extend to issues of market regulation, standard setting, and other infrastructures for the governance of global markets, corporate governance in the private and public sectors, financial history, and the evolution of regulatory arrangements for markets and banks.

He was Chairman of the Hellenic Capital Market Commission during the formative stages of the organization (1996-2004). He also chaired the IOSCO European Regional Committee during his tenure, and was the first Chairman of the Public Interest Oversight Board (PIOB, 2005-2011), which oversees the activities of the IESBA and other standard setters.

Dr. Thomadakis has been Chairman of the Board of the University of the Aegean and is an active member of the Hellenic Council for Corporate Governance. Until late 2015, he was also member of the Securities and Markets Stakeholders Group of the European Securities and Markets Authority (ESMA).

He was educated at Yale and the Sloan School of Management, (MIT) from where he obtained his PhD. He has taught at US universities (Baruch College CUNY, MIT), and has been a visiting scholar at Stern School of Business, NYU, and Yale University. He has authored a number of scholarly books and articles.

• Interview in IS Chartered Accountant (November 2015)

Caroline Lee became a member of the International Ethics Standards Board for Accountants (IESBA) in January 2017. She was nominated by KPMG LLP, the Singapore registered member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee (KPMG International).

Ms. Lee has over 30 years experience in the public accountancy profession, all with KPMG. She is a Partner at KPMG in Singapore and Asia Pacific Head of Quality & Risk Management. She is also a member of KPMG International's Global Quality & Risk Management Steering Group. Previously, she led the Risk Management and Ethics and Independence teams for KPMG in Singapore.

Ms. Lee is also a member of the Singapore Public Accountants Oversight Committee’s Ethics Committee since April 2019.

Ms. Lee is a Chartered Accountant and ISCA member. She has a Bachelor of Accountancy degree from the National University of Singapore.