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IASB Board membership

IASB Board requirements

Composition

Effective from 1 December 2016, IASB normally has 14 board members, of whom one is appointed as Chair and one as Vice-Chair. IASB members are appointed for an initial term of five years. Terms are may be renewable once for a further term of three years, with the possibility of renewal up to a maximum of five years, in line with procedures developed by the Trustees for such renewals, however, the terms may not exceed 10 years in total length of service as a member of the Board.

The current size of the Board is a result of the 2015 Constitution review, which reduced the number from 16 to 14 members.

Geographical balance

To ensure a broad international diversity, the constitution requires four members from the Asia/Oceania region; four from Europe; four from the Americas; one from Africa; and one appointed from any area, subject to maintaining overall geographical balance.

Board member qualifications

The main qualification for membership is professional competence and practical experience. The group is required to represent the best available combination of technical expertise and diversity of international business and market experience.

 

Current IASB members

The table below summarises the current composition of the IASB. Biographies for each member are set out below the table and can be accessed by scrolling, or clicking on the person's name in the table.

 

Board member Term began Term ends* Region
Chairs
 Andreas Barckow (Chair) July 2021 June 2026* 'At large'
 Sue Lloyd (Vice-Chair) January 2014 December  2023 Asia-Oceania
Members
Nick Anderson September 2017 August 2022* Europe
Tadeu Cendon July 2019 June 2024* Americas
Zach Gast August 2020 July 2025* Americas
Jianqiao Lu August 2017 July 2022* Asia-Oceania
Bruce Mackenzie October 2020 September 2025* Africa
Bertrand Perrin July 2021 June 2026* Europe
Tom Scott April 2017 March 2022* Americas
Rika Suzuki July 2019 June 2024* Asia-Oceania
Ann Tarca July 2017 June 2022* Asia-Oceania
Mary Tokar January 2013 June 2022 Americas
Indicates the person is eligible for reappointment

Andreas Barckow, Chairman

Andreas BarckowAndreas Barckow began his initial term on 1 July 2021, succeeding Hans Hoogervorst on his retirement as chairman of the IASB at the end of June 2021. Before joining the IASB, Dr Barckow served as President of the Accounting Standards Committee of Germany (Deutsches Rechnungslegungs Standards Committee e.V.). He is a former Deloitte Partner and has been an active participant in numerous advisory bodies to the IFRS Foundation and the IASB, including membership of the IASB’s Accounting Standards Advisory Forum (ASAF) and the IFRS Advisory Council, and is a highly recognised expert on IFRSs at national, European and international level. Dr Barckow holds a Diploma and Doctorate degree in Business Administration from the University of Paderborn and is an Honorary Professor at WHU Otto Beisheim School of Management. His initial term expires in June 2026.

 

Sue Lloyd, Vice-Chair

lloydSue Lloyd was appointed to the IASB as of 1 January 2014; in October 2016 she was appointed Vice-Chair of the IASB as off 1 November 2016. Ms Lloyd was a Senior Director of Technical Activities at the IASB and responsible for leading the technical staff in the development of new IFRSs. Ms Lloyd is originally from New Zealand and a former member of the Australian Accounting Standards Board. Before joining the IASB's staff as Director of Capital Markets, with responsibility for the IASB’s work to reform the accounting for financial instruments, she held various senior positions within the banking sector in the United Kingdom and in Australasia. Her second term expires 31 December 2023.

 

Nick Anderson

nandersonMr Anderson joined the Board from Janus Henderson Investors in the UK. He was a member of the UK Accounting Standards Board from 2007 to 2013 and a founding member of the Corporate Reporting Users’ Forum (CRUF). His first term expires 31 August 2022.

 

Tadeu Cendon

Tadeu Cendon joined the Board from PwC Brazil Accounting and Consulting Services, where he worked as Partner responsible for providing accounting advice to audit teams and multinational companies reporting under IFRS Standards. He also served as the Director for Professional Development at the Brazilian Institute of Independent Auditors (IBRACON). His first term expires 30 June 2024.

Zach Gast

zachgastZach Gast joined the Board from the Center for Financial Research and Analysis (CFRA) — a provider of independent investment research — where he served as president, directing the organisation’s forensic accounting and equity research strategy. His first term expires 31 July 2025.

 

Jianqiao Lu

Dr Jianqiao Lu was appointed to a five-year term as a full-time member of the IASB as of 1 August 2017. Before joining the IASB, Dr Lu was Director of the Accounting Regulatory Department of the Chinese Ministry of Finance and in charge of Chinese accounting standard-setting. He represented the China Accounting Standards Committee on the IASB's Accounting Standards Advisory Forum (ASAF) and regularly contributed to the meetings of the IASB's Emerging Economies Group (EEG). Dr Lu is also known for his important contributions to the work of the Asian-Oceanian Standard-Setters Group (AOSSG). His term expires 31 July 2022.

Bruce Mackenzie

 Bruce Mackenzie was appointed to a five-year term as a full-time member of the IASB as of 1 October 2020. Mr Mackenzie served as a member of the IFRS Interpretations Committee, until 30 June 2020. He is a chartered accountant and registered auditor in South Africa, has been a member of the Financial Reporting Standards Council of South Africa, and chairs the Pan African Federation of Accountants’ (PAFA) technical standard-setters forum. His term expires 30 September 2025

 

Bertrand Perrin

Bertrand Perrin joined the Board from his previous position as Director of Accounting Standards and Special Projects at Vivendi, a European content, media and communications group headquartered in France. He has extensive experience as a preparer and has worked closely with the Board and the Foundation for several years, most recently as a member of the IFRS Interpretations Committee. His first term expires 30 June 2026.

 

Tom Scott

Tom Scott has been an academic in the field of accounting at various universities in Canada since the late 1970s. Most recently, he acted as a Director and Professor of Accounting at the School of Accounting and Finance, University of Waterloo, Canada. He also served as a member of the Canadian Accounting Standards Board from 2003 to 2011. Mr Scott joined the IASB as a board member in April 2017. His first term expires 31 March 2022.

 

Rika Suzuki

Before joining the IASB, Rika Suzuki was the IFRS Leader and Assurance Partner of PwC Aarata LLC in Japan, where she provided advice on accounting and reporting issues under IFRS Standards, Japanese GAAP and US GAAP. She also supervised reviews of IFRS transition and application for large multinationals and other listed companies. Ms Suzuki was a member of the Accounting Standards Board of Japan (ASBJ)’s Special Committee for IFRS Implementation. She also chaired the Japanese Institute of Certified Public Accountants (JICPA)’s Working Groups for Japan’s Modified International Standards (JMIS) and Revenue Recognition. Her first term expires 30 June 2024.

 

Ann Tarca

Ann TarcaProfessor Tarca joined the IASB from the University of Western Australia. She served as a member of the Australian Accounting Standards Board (AASB) from 2014 to 2017 and was Research Director for the AASB from February 2017. She was an academic fellow of the IFRS Foundation from 2011 to 2012. Her first term expires 30 June 2022.

 

Mary Tokar

Mary TokarMary Tokar has been the global leader for KPMG’s International Financial Reporting Group, leading the firm's dialogue with the global accounting regulatory and standard-setting communities. Having worked with engagement teams and clients around the world in their transition to and application of IFRS, she has gained extensive experience in the application of IFRSs in both developed and emerging economies. Previously, Ms Tokar worked at the US Securities and Exchange Commission (SEC) as the Senior Associate Chief Accountant, International, in the Chief Accountant’s Office. Ms Tokar was a member of the IFRS Interpretations Committee between 2001 and 2007. Her second term expires 30 June 2022.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.