Mark Smith is a Fellow of the Institute of Chartered Accountants in England & Wales who brings a preparer’s perspective to the IFEA Board of Trustees. He has extensive experience in international accounting and financial reporting, having served concurrently as an accountant in industry, a member of influential representative groups, and a member of the UK’s accounting standard setter.

For over 30 years, Mark held senior finance roles in UK-based multinational public companies across various industries, most recently serving as Chief Accounting Officer of Dialog Semiconductor plc. After leaving Dialog in 2022, he worked as an independent accounting and reporting consultant.

He served as a member of the UK’s Corporate Reporting Council (2014–2020), as Vice-Chairman of the Financial Reporting Committee of the 100 Group of Finance Directors (2004–2015), and as a member of the Financial Reporting Committee of the Institute of Chartered Accountants in England and Wales (2007–2014). He was also a founder member of the International Accounting Standards Board’s Global Preparers’ Forum (2005–2011).

Mark holds a master’s degree in Economics from the University of Cambridge.

Felicity Ong is an IESBA intern. She is getting her Master of Arts in International Affairs (Human Rights) at Columbia University SIPA. 

Sophia Dong is a IAASB intern. She is majoring in Finance at the University of Rochester. 

Jason Liu is an Accountancy Education Intern at International Federation of Accountants. He is majoring in Accounting at Baruch College. 

Lana is a rising senior at New York University majoring in Global Studies with a concentration in Economics and a minor is Public Policy and Management. She is the 2026 Member Engagement and Experience intern where she helps develop key IFAC initiatives and events, and assists in managing member relations across the world. She is highly interested in labor and behavioral economics and has previously conducted research on migration in the Balkans, examining the roles of policy, institutions, and history. 

Alannah James is a Human Capital and Operations Intern at International Federation of Accountants. She is majoring in Accounting at The College of New Jersey. 

CA Vishnu Kumar Agarwal was appointed as Technical Advisor to IPAE in June, 2025 by ICAI. Currently CA Vishnu
Kumar Agarwal is Central Council Member of ICAI for term 2025 to 2029. Previously he was Chairman of Western India
Regional Council of ICAI in 2017-18. Currently he is Chairman of Peer Review Board of ICAI and Vice Chairman of
International Tax Committee of ICAI. He is also member of various committee of ICAI.

I joined IPAE committee of IFAC Glocal in February 2026 and was nominated by Institute of Chartered Accountant of
Pakistan (ICAP).

Currently i am the Managing Director and Principal of KnS Institute of Business studies (Approved CA education
provider of ICAP – Karachi Pakistan) and i am leading this institute since 2007. Previously was associated with Lakson
group of companies (Large Conglomerate based across Pakistan), Siemens Pakistan engineering company Ltd and
Ernst & Young (E&Y) Pakistan.

I am the elected Council Member (B.O.D) of Institute of Chartered Accountant of Pakistan (ICAP) for the tenure 2026 –
2030 and currently associated with the following committees of ICAP:

Chairman Marketing & Communication committee (MARCOM)
Member Education & Training committee (ETCOM)
Member Professional Accountant in Business (PAIB)
Member Overseas coordination committee (OCC)
Member Audit committee (AC)
Professional Qualification:
Fellow Member of ICAP – FCA
Fellow Member of ACCA UK – FCCA
Academic Qualification:
Masters (Economics)
Bachelors of Commerce

I am also Certified Director from Securities exchange commission of Pakistan (SECP -PK).

Christian Bauch has been Deputy Director of the Examination Unit, an independent administrative body at the
Wirtschaftsprueferkammer (WPK) – Chamber of Public Accountants, since the establishment of the Examination Unit in
2004. He will take over as the Director of the Examination Unit in March 2027. The Examination Unit is responsible for
the organisational and legal framework of the Wirtschaftspruefer (WP) examination in Germany. It is autonomous in the
fulfillment of its duties.

In addition to this task Christian Bauch has been the head of the WPK regional office for the German Federal States of
Berlin, Brandenburg, Saxony and Saxony-Anhalt since 2009. The WPK regional offices organize the WP examination in
their respective area.

Christian Bauch completed his law studies at Bonn University with the first state examination in 1995 and his legal
clerkship in the jurisdiction of the Higher Regional Court Cologne with the second state examination in 1998. He joined
WPK in 1999.