Ms. Renata Peppe joined the IFAC's SMP Advisory Group as a member in January 2026, having served as Technical Advisor to the group's chair from June 2019 to December 2025. She was jointly nominated by the Brazilian Federal Accounting Council (CFC) and the Brazilian Institute of Independent Auditors (IBRACON).

Ms. Peppe is currently Senior Audit and Quality Manager at Peppe Associados Consultores & Auditores Independentes, a small audit firm in Brazil, registered at Securities and Exchange Commission, serving different market segments through assurance and consulting services. She is also a member of the IBRACON Working Group on Small and Medium-Sized Audit Firms and the IBRACON Working Group on the General Data Protection Law. She has extensive experience serving audit and consulting clients, managing and training teams, and developing and maintaining quality procedures and methodologies.

Ms. Peppe also works as a professor of controllership in academic accounting programs and as a lecturer and instructor in technical courses and training programs in accounting and auditing, including topics related to updating the profession’s technical standards.

Ms. Peppe obtained her bachelor's degree in accounting from Faculdades Oswaldo Cruz and holds a master's degree (Lato Sensu) in Controllership from Fundação Escola de Comércio Álvares Penteado (FECAP).

Michi Sasano was appointed to the IFAC Professional Accountants in Business (PAIB) Advisory Group in January 2026. She was nominated by the Japanese Institute of Certified Public Accountants (JICPA).

Ms. Sasano is a Certified Public Accountant and President of a consulting company specializing in risk and governance management. She has about 20 years of experience advising listed companies across a wide range of industries on internal control, risk management, corporate governance, and ESG-related issues.

She currently serves as an Audit Committee member of two Japanese listed companies and has extensive hands-on experience supporting boards and management in addressing sustainability, compliance, and strategic risk challenges.

Ms. Sasano has been actively involved with JICPA as a member of the Ethics Standards Committee and an expert member of the PAIB Research Committee. She had also served as Technical Advisor to a previous IFAC PAIB Advisory Group member for two years, contributing to discussions on sustainability, integrated thinking, and the evolving role of PAIBs.

Through her professional and international experience, Ms. Sasano brings a practical PAIB perspective to advancing governance, ethics, and value creation within organizations.
 

Nametso Masuku is a seasoned finance leader and Chartered Accountant, holding professional membership with both ACCA and the Botswana Institute of Chartered Accountants (BICA). She has extensive experience driving strategic impact, operational excellence, and innovation within the mining sector. Nametso serves as Senior Finance Manager at Debswana Diamond Company, where she oversees enterprise-wide financial planning, cost management, and performance improvement initiatives that enhance value creation and strengthen organizational resilience.

Nametso began her career with PwC Botswana and PwC South Africa, gaining deep expertise in assurance, financial reporting, governance, and risk management across diverse industries. This foundation equipped her with a strong understanding of complex financial environments, regulatory expectations, and best-practice professional standards.

Her professional portfolio spans financial strategy, cost optimization, governance frameworks, and digital transformation. She has led several high-impact initiatives that improve decision-making, advance financial stewardship, and embed long-term efficiency across the organization.
A strong advocate for professional development and organizational excellence, Nametso actively champions initiatives that develop talent, integrate technology into finance, and elevate the strategic contribution of the finance function.

Mr. Siddique is the Chief Operating Officer of the Institute of Chartered Accountants of Bangladesh (ICAB). He joined in 2008, advancing to Director (Technical) in 2013, where he oversaw strategic functions including Quality Assurance, Technical Standards, Training & Research, and International Affairs.

His professional experience encompasses governance and the implementation of IFAC’s SMOs at ICAB. He served as Member Secretary to several ICAB Council committees. From September to November 2020, he also concurrently held the position of Secretary & CEO of ICAB.

He contributes to regional and global accountancy bodies, having held the positions of Assistant Executive Secretary (2016) and Executive Secretary (2017) of the South Asian Federation of Accountants (SAFA), and is nominated again for these roles in 2025 and 2026, respectively. He also serves as an ICAB-nominated Director for the SAFA Foundation and as Marketing Director for Chartered Accountants Worldwide. Prior to ICAB, he worked as a consultant for the Institute of Chartered Accountants in England and Wales on a World Bank-funded ICAB-ICAEW twinning project and in the finance division of a major telecommunication company.

He holds a Master’s in Accounting and completed his professional training at Hoda Vasi Chowdhury & Co., Chartered Accountants gaining audit experience across financial institutions and multinational corporations. He qualified as an ICAB Associate Member in 2007 and was admitted as a Fellow in 2012.

Mr. Siddique has served as a faculty and resource person for professional institutes including ICAB. His professional and personal travels have spanned numerous countries across Europe, Asia, Australia, and the Americas.

Sam became a member of IPAE in January 2026, nominated by Chartered Accountants Australia and New Zealand (CA ANZ) and CPA Australia.

Sam is the General Manager responsible for the CA Program and pathways at CA ANZ. She led the transformation of the CA Program, launched in 2021, and championed the development of inclusive pathways, including a school leaver pathway, introduced in 2025.

Sam is a qualified CA and a fellow of both CA ANZ and ICAEW, commencing her journey with EY in the UK. Sam's career in education began over 27 years ago lecturing for several of the professional accounting qualifications, specialising in Financial Reporting, Auditing and multi-disciplinary case study subjects. Sam joined CA ANZ after migrating to Australia 16 years ago.

Sam is Co-Chair of the Global Accounting Alliance (GAA) Education working group.

Dr. Venkatesh joined IFAC's IPAE on January 1, 2026, nominated by the University of Nebraska at Omaha (UNO). At UNO, she is the Director of the School of Accounting, the Union Pacific Professor of Accounting, and a (2024-2026) Fellow of the NU DEAL program.

She currently serves on the ICMA Board of Regents. She served on IMA's Global Board (2019-2025), as Chair of the IMA Global Board's Volunteer Leadership Committee, on the Governance Committee, and Audit Committee. She is Chair-Emeritus of the IMA Committee on Academic Relations and a founding board member of the IMA Platte Valley Chapter, Nebraska. She received the 2024 IMA Exemplary Global Board Member Award, 2020 - IMA R. Lee Brummet Award and IMA Champion Award, and 2017 IMA Faculty leadership Award.

She is also a member of the Future Accountants Sponsoring Organizations (FASO) Principles Working Group, and NBPA's Education Advisory Committee. Dr. Venkatesh's research is published in Journal of Management Accounting Research, Accounting Horizons, Issues in Accounting Education, IMA Statements of Management Accounting, and others.

She has received the 2018 Dean's Citation Award for Excellence in Service, 2017 UNO Alumni Outstanding Teaching Award, and the 2016 Dean's Citation Award for Excellence in Teaching. She is a co-author of a cost management accounting textbook in its 11th edition – "Cost Management: A Strategic Emphasis" 2027 Release.

Dr. Smith joined IFAC's IPAE on January 1, 2026, nominated by the Institute of Chartered Accountants in England and Wales (ICAEW).

Dr.Smith is a Professor of Accounting at UCL School of Management. She has extensive experience in accounting education and professional practice, with particular expertise in education. Her work focuses on the development of high-quality accounting education and the preparation of future professional accountants. She leads the international Accounting Streams initiative.

Susan is the Chair of the CCAB Ethics Group and a member of the ICAEW Education and Training Board. Previously she served as Chair of the ICAEW Ethics Standards Committee.

Dr. Smith's education leadership has been recognised through the award of a National Teaching Fellowship and as Principal Fellow of Advance HE. Susan earned her PhD at the University of Sussex and is a member of ICAEW.