Highlights of the IPSASB March 2021 virtual meeting: 

00:00     Welcome and introduction

00:37     Chair’s meeting overview

04:58     Accounting and Reporting on Retirement Benefit Plans

08:25     Revenue

16:20     Closing remarks

This Handbook contains the complete International Public Sector Accounting Standards, published as of January 31, 2021. It also includes the Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities.

Dr. Kobayashi is a professor at the Graduate School of Political Science, Waseda. She was a president of the Board of Audit of Japan from 2018-2019, and the deputy president of the Board of Audit of Japan from 2013-2018. Dr. Kobayashi is the chair of JICPA Self-Regulatory Monitoring Conference from 2021. She is the chair of Subcommittee on Financial Inspection, Intellectual Property Committee, Industrial Structural Counsil from 2021. She is also a member of a JICPA project team studying governance for public service deliverers from 2023.

In Japan, Dr. Kobayashi was a member of the Fiscal System Council; Business Accounting Council; Secretariat of Supervisory Commission for Public-Private and Private-Private Competitive Tenderings; Committee for the Promotion of the Private Finance Initiative; and Commission on Policy Evaluation and Evaluation of Incorporated Administrative Agencies, Ministry of Internal Affairs and Communications. Dr. Kobayashi was also a member and chief of executive committee for the working group on local public enterprise strategy throughout the 21st century for the Local Public Enterprise preCommunications, and an expert advisor for the Committee for the Promotion of the Private Finance Initiative.

Dr. Kobayashi earned a PhD in commerce at Waseda University and has published many articles and books including, the Management Accounting for the Government.

Her Technical Advisor is Takeo Fukiya.

Renée Pichard, FCPA, FCA, became a member of the IPSASB in January 2021. She was nominated by CPA Canada. Ms. Pichard is a partner at Deloitte Canada and a leader in the Public Sector Assurance practice with 30 years of diverse professional and executive leadership experience in both the public and private sectors. She leverages her expertise to help public sector organizations navigate through change and improve their ability to provide reliable financial and sustainability related information. Prior to joining Deloitte, Ms. Pichard held the position of Assistant Auditor General at the Office of the Auditor General of Canada, where she spent 17 years developing expertise in advising public sector clients on complex accounting transactions under IFRS as well as Canadian and International Public Sector Accounting Standards.

Ms. Pichard was a technical advisor with the IPSASB between 2013 and 2019. She has also contributed to the establishment of auditing and accounting standards in Canada as a member of various task forces.

Ms. Pichard graduated from the Université du Québec en Outaouais in 1993 and received her accounting designation in 1995.

Mr. Hervé-Adrien Metzger was appointed as IPSAS Board Member in January 2021, nominated by the Conseil Supérieur de l'Ordre des experts-comptables and the Compagnie Nationale des Commissaires aux comptes of France.

Mr. Metzger joined the Cour des comptes, the French Supreme Audit Institution, in 1990 following a previous career as a naval officer (admin, financial and legal) which he retired with the grade of Captain (N). He was appointed as Senior Judge in 2006. His areas of expertise are in education, culture and defence as he served as the lead advisor for economic and financial affairs in the private office of the Minister of Defence in 1997. Since 1993, Mr. Metzger has been particularly involved in financial and performance auditing of many international organisations, including but not limited to, the International Criminal Court (ICC); the United Nations Educational, Scientific and Cultural Organization (UNESCO); the Western European Union (WEU); the Food and Agriculture Organisation of the UN (FAO); and the European Organisation for the Exploitation of Meteorological Satellites (EUMETSAT). He also served four years on the International Board of Auditors for NATO of which he is a past chairman.

Mr. Metzger is a trained engineer (Ecole Polytechnique of France), lawyer and auditor. He was a recipient of the Legion of Honor in 2001 and received the decoration of Officer in the French National order of Merit and of Knight in the Order of Arts and Literature.

His Technical Advisor is Baudouin Griton.