Emma is a Manager at the International Public Sector Accounting Standards Board (IPSASB).

Prior to joining the IPSASB, Emma worked at Deloitte Toronto, where she specialized in complex financial statement audits for large public companies across a range of industries – primarily in asset management, real estate, and financial services.  At the start of her career, Emma worked as a dental hygienist, gaining practical insight into the healthcare sector.

Emma is a Canadian Chartered Professional Accountant and holds a Bachelor of Business Administration - Accounting degree from the University of Winnipeg (Manitoba, Canada).

Ms. Chongwon Yoon joined the Small and Medium Practices Advisory Group (SMPAG) in January 2025, nominated by the Korean Institute of Certified Public Accountants (KICPA).

She currently serves at the Center of Quality Control in Grant Thornton Daejoo Korea, bringing over 30 years of experience in accounting and auditing, with expertise in audit methodology, risk management, and quality control.

Prior to joining Grant Thornton, Ms. Yoon worked at PwC for nearly 20 years, primarily as a technical advisor in the Risk & Quality department at PwC Korea, where she specialized in audit methodology, risk management, and quality control. She also spent two years at PwC U.S. National Office, focusing exclusively on risk management-related functions. After leaving PwC, she joined KICPA, where she served as an inspector for very small entities and was actively involved in research on auditing and quality control standards. Her work included participating in research projects, serving on research committees, and supporting their operations.

Camila Santos is a Chartered Professional Accountant (CPA) with over 15 years of experience in both private sector auditing and public sector accounting standard-setting. She serves as a Principal at Canada’s Public Sector Accounting Board (PSAB), where she develops high-quality public sector accounting standards that serve the public interest.

Camila also leads the implementation of PSAB’s International Strategy, which involves adapting International Public Sector Accounting Standards (IPSAS) principles when developing future Canadian standards. She brings strong technical expertise and a deep commitment to advancing public sector financial reporting, supporting consultations with Canadian interested and affected parties on IPSASB initiatives, including the Strategy and Work Program and Climate-Related Disclosures.

Raghad is a Senior Financial Advisory professional specializing in the public sector, holding a Bachelor’s degree in Finance from King Saud University and CertIPSAS. She has worked on key projects, including the Cash to Accrual Accounting Transition Project in Saudi Arabia, the Government Entities’ Financial Statements Review Project, and the IPSAS 48, Transfer Expenses and Related Policies, where she developed guidelines for transition expenses. She also contributed to updating the Public Sector Accounting Concepts and Standards Manual and the accounting policies manual issued by the Ministry of Finance, Saudi Arabia. Her expertise in public financial management has driven transparency, accountability, and efficiency in public sector financial systems, establishing her as a key figure in advancing public sector accounting practices in Saudi Arabia and beyond.

Rayan is a Financial Advisory as part of the Policy and Study of Public Accounting team in Saudi Arabia, focusing on Public Accounting Standers setting in Saudi Arabia. Rayan is a staff technical team working on secretariat of Public Accounting Sector Standards Board. Additionally, Rayan is involved in the transition from cash to accrual accounting in Saudi Arabia, emphasizing the review of government entities’ financial statements and advising the Consolidation Financial Statement team. He also deals with complexities in public accounting treatments. Furthermore, he is a technical staff member contributing to the IPSAS 33 project – Limited Scope. Rayan holds a Bachelor’s degree in Accounting from Jackson State University and certifications in CertIPSAS and CertIFR.

Sajidah is an experienced public sector accounting and auditing professional with a strong background in International Public Sector Accounting Standards (IPSAS). She has contributed to the adoption and implementation of IPSAS in Saudi Arabia, supporting public financial management reforms to enhance transparency and accountability.

Currently, Sajidah works with the Ministry of Finance in Saudi Arabia, actively involved in the IPSAS 33 project, collaborating with the IPSASB and key stakeholders to refine and develop standards that facilitate a smooth transition to accrual accounting for governments and public sector entities. She engages with international experts, policymakers, and standard setters to ensure the practical application of IPSAS in different jurisdictions.

Previously, Sajidah worked with KPMG as an external Audit Supervisor, specializing in the financial sector, including banks and investment funds. This role provided extensive experience in auditing, financial reporting, and regulatory compliance, strengthening her expertise in both private and public sector financial management.

Sajidah holds a Bachelor’s degree in Accounting from Cleveland State University in Ohio, USA, demonstrating her strong academic foundation and commitment to advancing high-quality financial reporting in the public sector.