Ms. Silvia P. Giordano joined the IFAC Board in November 2025. She was nominated by Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE).

Ms. Giordano is a retired partner of PwC with more than 40 years of experience, including 27 as an audit partner in Argentina and Chile. She has experience in delivering services to national and international corporations and leading technical and risk management groups in Argentina across Latin America. Currently, Ms. Giordano is President of the Professional Ethic Court – Room 4 in Consejo Profesional de Ciencias Económicas de la Ciudad Autónoma de Buenos Aires (CPCECABA) and Academic Director of the Chartered Accountant Career in Universidad Argentina de la Empresa – UADE.

Ms. Giordano has positions on the boards of non-profit organizations dedicated to corporate governance (IGEP) and audit education (IADA). Throughout her career she developed extensive experience in technical, professional and ethical matters including standard setting roles.  

Ms. Giordano is graduated from the University of Buenos Aires (Argentina) as a Public Accountant and from the University Gabriela Mistral (Chile) as Auditor Accountant.

Nawel holds a Bachelor's degree in Commercial Sciences and Accounting, from the University of Algiers, she is also an “expert comptable Finaliste”

With over 20 years of experience in the fields of accounting, finance, and taxation. She has held several leadership positions in the economic sector as well as in diplomatic missions in Algeria. Approved by the Ministry of Finance, she is currently the Director and Founder of her own firm, Cabinet Rabahi, specializing in audit and accounting services.

In parallel, Nawel is actively engaged in the development of professional organizations in accounting. On a continental scale, she serves as a technical advisor at PAFA’s board and is also a member of the PAFA PAODAG. Regionally and internationally, she collaborates with IFAC PAODAG as a PAFA observer. Passionate about knowledge transfer, she also conducts training sessions, sharing her expertise at Higher Institute of Management and Planning In Algiers "

Passionate about training and capacity development, she aspires to contribute to the evolution of the accounting sector in Africa and worldwide, while training and supporting the next generation of professionals.

EY Director in Riyadh, Saudi Arabia. Layla Al Khalefah is a Certified Public Accountant in Saudi Arabia and the State of New York, and a member of SOCPA and AICPA. She holds both a bachelor’s and a master’s degree in accounting. With over 12 years of experience in auditing and accounting across diverse industries in Saudi Arabia and the United States, she has developed strong knowledge in IFRS accounting standards and international auditing standards.

Kholoud Mousa was the first female Saudi Partner in Saudi Arabia and was also the first Saudi woman licensed to practice as a certified public accountant in the Kingdom. She has 20 years of audit and advisory experience across various industries, and is a certified family business governance advisor. She was a member of the governance committee of the Institute of Internal Auditors (IIA), during which she led projects relating to governance frameworks for major Saudi family businesses and for non-for-profit institutions. In 2019, she was named as one of the leading 20 Saudi Women in Finance, Economy, and Commerce. In addition to her business responsibilities, she serves as the Head of Impact for KPMG Middle East. Kholoud has over 16 years of Audit and Finance experience across various industries and possesses a thorough knowledge of Saudi accounting and financial reporting standards(SOCPA) as well as International Financial Reporting Standards(IFRS).

Throughout her professional career at  KPMG and other financial services firms, Kholoud gained a wide range of industrial and professional experience in accounting , audit and Zakat &Tax advisory. Her experience covered different sectors; Manufacturing, Construction, Medical &Healthcare, Trading, and Investments. She has been also involved in providing financial advisory services, development of accounting system and Policy & Procedures manual, etc. During her membership of the Governance committee of the Institute of Internal Auditors (IIA) she led projects relating to Governance frameworks for Major Saudi family businesses and for non for profit institutions. This involved alignment of Family constitutions and shareholder values with Management and incorporating diverse expectations of individual shareholders with transparency and efficiency and allowing for good governance without hindering decision-making at operating levels. As a  passionate advocate for diversity and inclusiveness she has been engaged in leading country-wide nationalization strategy, women empowerment and gender diversity within her previous employers. As well as promoting audit and financial advisory as a profession to Saudi graduates, especially females.    

Graziella Hobeika is a finance and taxation professional with extensive experience in audit, taxation, and financial strategy, complemented by a solid background in the banking sector. She is the Managing Partner at HBK Audit Advisory, where she advises leading companies in Lebanon on financial governance and sustainable growth. An elected Board Member of the Lebanese Association of Certified Public Accountants (LACPA), Graziella contributes actively to shaping the Association’s strategic plan and international cooperation initiatives. She has been recently elected to serve on the board of FIDEF, the international federation for French speaking CPAs.

Graziella holds a PhD in Management Information Systems from Paris-Nanterre University, with a research focus on the impact of AI and emerging technologies on the public sector. She is a founding member of the Lebanese Association for Information Sciences (LAIS) and a lecturer at Notre Dame University, where she teaches management and entrepreneurship.

IESBA's NOCLAR PROVISIONS

Responding to Non-compliance with Laws and Regulations is an international ethics standard for auditors and other professional accountants. It sets out a first-of-its-kind framework to guide professional accountants in what actions to take in the public interest when they become aware of a potential illegal act, known as non-compliance with laws and regulations, or NOCLAR, committed by a client or employer. Learn more about the NOCLAR Standard below.

Asher Noor, FCA, is an author, speaker and an internationally recognized family enterprise advisor and wealth manager. He is a member of the CA Women’s Committee of ICAP and in the past served as the chair of the overseas chapters of ICAP in the Kingdom of Saudi Arabia and Australia/New Zealand. He is a recipient of the Middle East CFO of the year award in 2014, ICAEW Middle East award for advancing the profession in business in 2017 and the ICAP’s professional excellence award in 2023.

PIOB Chair – Since 2025

Tshegofatso (Tshego) Modise is the Chair Trustee of the International Foundation for Ethics and Audit. She was nominated by the Public Interest Oversight Board, for which she is Chair.

She is also the Executive Head of Governance, Risk and Compliance at Debswana Diamond Company, a position she has held since August 2023. She is also a board member and Chair of the Finance, Risk, Audit Committee for the Non-Bank Financial Institutions Regulatory Authority in Botswana (NBFIRA).

Tshego brings leadership experience in governance, risk, assurance, and finance across the mining, regulatory, and professional accountancy sectors. Prior to her current role, she was Head of Risk and Assurance for De Beers Group and in the earlier years, as Head of Internal Audit at Debswana Diamond Company.

Beyond her executive roles, Tshego has served as an independent director and board member for a wide range of non-governmental and professional accountancy organizations in Botswana and across Africa. She has played a key role in advancing the accountancy profession, including leading the implementation of the Botswana Accountants Act of 2010 for the Botswana Institute of Chartered Accountants (BICA).

Her governance leadership extends internationally: she previously represented Botswana as ACCA President and Chairman (2007–2009) at the international assembly. She also chaired the BICA Public Accounts Committee, where she helped design the roadmap for transitioning the country’s financial systems from cash to accrual accounting.

From 2010 to 2018, Tshego was a board member of BICA, including two years as Vice President and three years as President and chaired key committees including Public Accounts, Education and Professional Training, which was charged with the Twinning Project with the Institute of Chartered Accountants in England and Wales for the establishment of the local institute qualification.

 She was also co-opted as a board member of the Pan African Congress of Accountants (2018–2019).