Raquel Melo joined the IESBA in June 2026 as a Senior Manager in Standards Development & Technical Projects. She brings more than 15 years of experience in ethics, compliance, governance, and forensic advisory services across highly regulated industries. She is currently involved in the Adoption & Implementation and NOCLAR PIR projects.

Prior to joining the IESBA, Ms. Melo was a Senior Manager with BDO USA in New York, where she supported a large-scale U.S. Department of Commerce monitorship and collaborated with stakeholders across multiple jurisdictions. She also spent nearly a decade in PwC Brazil's Forensics practice, advising multinational organizations on ethics and compliance programs, anti-corruption matters, investigations, and governance-related risk management.

Originally from Brazil, Ms. Melo has extensive experience working across international and multicultural environments. She is a Brazilian Chartered Accountant (CRC) and a Certified Fraud Examiner (CFE), and is fluent in Portuguese and English, with working proficiency in Spanish.

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.