Emma Kotch joined the IAASB in September 2026 as an Associate, Executive Assistant.

Emma comes from a background in education, where she worked in a variety of roles spanning teaching, academic advising, and school operations. Most recently, she worked at Phoenix Charter Academy in Chelsea, Massachusetts, supporting the school’s day-to-day operations, coordinating schedules and logistics, managing student and family communications, and collaborating across teams to keep school-wide initiatives running smoothly. Emma graduated from the University of Wisconsin–Madison, where she studied Human Development and Family Studies and Psychology. Emma is based in our New York office.

Jorge Capeáns is an economist and accredited chartered accountant (Experto Contable Acreditado). He is Technical Director of Economistas Contables (EC-CGE), the specialised accounting body of the Consejo General de Economistas de España (CGE), the IFAC member organisation for Spain, where he leads the technical and regulatory work on financial reporting, coordinates the Council's accountancy and sustainability activities and manages the Registry of Accounting Experts (REC), with some 4,000 accredited members. He is a member of EFRAG's Connectivity Advisory Panel (CAP) and of the EFAA for SMEs Accounting and Tax Expert Group. A specialist in accounting, sustainability reporting and the IFRS for SMEs Standard, he is a frequent speaker at training courses and professional conferences, and writes regularly on connectivity, proportionality and SME reporting.

Iain is CIPFA’s Director of Public Financial Management leading CIPFA’s policy, public affairs and standard
setting work. He also oversees CIPFA’s professional qualification (PAQ) and the institute’s broader
membership offer, engagement and activity.

He is a CIPFA member and has over 20 years’ experience of working in public financial management.
Having started his career in local public audit Iain has worked with bodies across all aspects of local and
national service delivery in both an audit and advisory capacity. He is well versed in public finance and
public service delivery.

Working with public sector organisations has always been a conscious choice and he is proud to continue
this work with CIPFA in the UK and globally.

The IAASB is hosting a two-part webinar series, open to all interested stakeholders, to explore the proposals and provide opportunities to engage directly with IAASB experts.

Nikki Schönfeldt is Associate Director of Teaching and Teaching Innovation and Senior Lecturer in Accounting at the University of Western Australia Business School. She is a Senior Fellow of the Higher Education Academy and a Fellow of Chartered Accountants Australia and New Zealand (CA ANZ). 

Nikki's work focuses on accounting education, particularly digital learning design, assessment innovation, and the development of students' professional capabilities. She is a recipient of a 2023 Australian Award for University Teaching Citation for Outstanding Contributions to Student Learning and contributes to national and international accounting education initiatives through Accounting and Finance Association of Australia and New Zealand (AFAANZ) and IFAC-affiliated projects.

Phil Hancock is Professor of Accounting and Director of Student Experience in the University of Western Australia Business School.

 He is a Fellow of CPA Australia, Chartered Accountants Australia and New Zealand (CA ANZ), and the Accounting and Finance Association of Australia and New Zealand (AFAANZ). Phil is an Associate Editor of the Journal of Accounting Education and has led and contributed to numerous nationally funded projects in accounting education. He has received several teaching awards, including a National Carrick Citation for Outstanding Contributions to Student Learning and AFAANZ awards for his contributions to accounting education and accounting practice.