Masahiro Yamada is Partner of PricewaterhouseCoopers Arata LLC based in Tokyo, and has been responsible for independence matters since July 2016. Mr. Yamada has been auditing a number of multi-national clients since he became a CPA in 1987.

Mr. Yamada is a member of the Japanese Institute of Certificed Public Accountants and has served as a member of the Ethics Committee of the JICPA since 2016.   Mr. Yamada has a bachelor fo commerce from Keio University in Tokyo.

CA. Kemisha Soni, second term Central Council Member, has been nominated by ICAI as Technical Advisor to CA. Sanjiv Chaudhary. She is a fellow member of ICAI, Law Graduate and also holds a  Diploma in Information Systems Audit. Prior to that she has served as an Observer – IESBA for 2017-18. She has also represented ICAI on Committee on Professional Ethics and Independence and SMP Committee of SAFA.

Owing to her vast experience, professional expertise and sharp acumen, she has served as a Director to the Boards of Madhya Pradesh Stock Exchange and Shubhalaxmi Mahila Co- operative Bank Ltd, Indore. She also served as Regional Arbitrator at the prestigious Bombay Stock Exchange and National Stock Exchange.

Besides holding the Chair at Board of Studies of ICAI, she currently is a Vice Chairperson of the Ethical Standard Board, Convenor of Women Members Empowerment Group and a member of a wide spectrum of committees.

A big thanks to all respondents to our proposed Strategy and Work Plan 2019-2023. Your feedback was discussed at our December 2018 meeting and informed the revisions made to the SWP. The revised SWP was approved in December and will be released in April 2019, subject to the Public Interest Oversight Board’s confirmation that due process has been followed.

The International Ethics Standards Board for Accountants^® (IESBA^®) is pleased to announce two 90-minute webinars supporting the roll-out of the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code).

To join one of the two webinars, any professional using, applying and enforcing the Code should click the link on their preferred date below to register:

• Thursday March 28, 2019 at 7:00 AM EST
• Wednesday April 17, 2019 at 10:00 AM EST

During the webinar, the IESBA representatives will explain the Code’s new structure; and the substantive revisions, including to the conceptual framework and provisions relating to inducements, including gifts and hospitality; pressure; and preparing and presenting information. The webinar will also touch on the new Non-compliance with Laws and Regulation (NOCLAR) and  revised Long Association provisions which are already effective; as well as the IESBA’s e-Code initiative.

Effective mid-June 2019, the Code reinforces professional accountants’ responsibility to comply with the five fundamental principles of ethics and emphasizes the International Independence Standards that apply in performing audits, reviews and other assurance engagements.

More information about the Code is available at the IESBA’s website.   

If you have questions about this webinar, please email Geoff Kwan at geoffkwan@ethicsboard.org.  

Nominated by the ICAI, Sanjiv Chaudhary was appointed to the IESBA in 2019 and retired from the Board in 2023.  With over 37 years experience, Mr. Chaudhary is a Senior Advisor, Policy and Regulatory matters in a large accounting firm having international affiliation. He was a member of the ICAI Central Council from February 2013 till February 2019 and  has served on various committees including the Expert Advisory Committee, Research Committee, Accounting Standard Board, Audit & Assurance Standards Board, and International Taxes committees. He also chaired the ICAI’s Ethical Standards Board for 2018-19 year and presently a co-opted member of the said Board.

A Chartered Accountant, Mr. Chaudhary holds a Bachelor of Commerce (Hons.) from University of Delhi, India; CPA Australia; and is a registered Insolvency Professional and a Law Graduate.

Nominated by the AIPCA, Andrew Mintzer was appointed to the IESBA in 2019.

Licensed in both the US and Canada, his CPA career has spanned over 40 years. He is a principal at Hemming Morse LLC, providing forensic accounting services. Previously an audit partner with EY, he has served on three US standard-setting bodies of the AICPA: Professional Ethics Executive Committee (2014-18), Auditing Standards Board (2008-10), and Accounting Standards Executive Committee (2001-04). Mr. Mintzer joined AICPA's Board of Directors in 2021, having previously served on several of its committees and task forces. A former California Society of CPAs Chairman, he received a Bachelor of Arts and Master of Accountancy degrees from the University of South Florida.