Michael Pilger is a Policy and Regulatory Advisor at IFAC. He is a member of the Communications, Marketing and Brand team, supporting IFAC's executive leadership in their global engagement. He also works with the Small and Medium-sized Practices Advisory Group (SMPAG) to support their Practice Transformation initiatives.

Alan Sangster is Professor of Accounting History, previously Head of Department, at the University of Aberdeen. A Chartered Accountant (ICAS), he holds degrees in Business Studies, Operational Research, and Accounting Education and is a leading international authority on accounting education and the history of accounting from the 12th to the 20th century. He has authored 94 refereed journal papers, 13 book chapters, and 14 books, including Frank Wood’s Business Accounting. He has held professorial and leadership posts at seven universities in the UK and Australia, and been a visiting professor in Portugal, Russia, Italy, and Brazil. Editor-in-Chief of Accounting Education since 2012, and a Trustee of the Academy of Accounting Historians, his honours include the Prix Joseph Colleye (2025), the AAA Outstanding Accounting Educator Award (2022), the AAH Hourglass Award (2015), the AECA Premio Enrique Fernández Peña (2014), and the BAFA Life-Time Achievement Award (2013).

Carbon is on the books. Nature is not - yet. The nexus of climate change and nature loss is an emerging financial risk that could shape the cost of capital, asset values and business resilience for decades. While carbon accounting is increasingly embedded in corporate reporting, nature-related risks and opportunities remain less understood, leaving potential exposures unpriced and unmanaged. 

Rob Comerford became Technical Advisor to the IPAE in September 2026, nominated by Deloitte.

Mr. Comerford is Deloitte's Global Audit & Assurance Chief Learning Officer and also leads the Knowledge & Learning
Pillar of Deloitte's Digital Change organization. In these roles, he is driving the multi-year transformation of how Deloitte
creates, manages, and delivers intellectual resources. Mr. Comerford led the 2025 global deployment of Research
Assistant, an integrated generative AI research capability, and the 2026 expansion of Research Assistant to include
TutorMe, an AI-generated tutoring capability embedded directly in practitioners' workflow. Prior roles at Deloitte include
Senior Communications Partner, Senior Consultation Partner for consolidation accounting, and Consultation Partner for
financial instrument transactions. Earlier in his career, Mr. Comerford served as a Professional Accounting Fellow at the
U.S. Securities and Exchange Commission and an Associate in the Financial Controller's Division at J.P. Morgan.

Mr. Comerford previously served as a member of the Wagner College Board of Trustees.

Mr. Comerford earned a Master of Business Administration from the NYU Stern School of Business and a Bachelor of
Science in Accounting from Wagner College. He is a Certified Public Accountant licensed in the states of New York and
Connecticut, and a member of the American Institute of Certified Public Accountants (AICPA) and the New York State
Society of Certified Public Accountants.