IASB Board member history
The table below is a historical summary of all past members of the International Accounting Standards Board (IASB), and its predecessor body, the International Accounting Standards Committee (IASC). 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 ended||Comments|
|Hans Hoogervorst||July 2011||-||Chairman June 2011 -|
|Sue Llyod||January 2014||-||Vice-Chair November 2016 -|
|Ian Mackintosh||July 2011||June 2016||Vice-Chairman June 2011 - June 2016|
|Sir David Tweedie||January 2001||June 2011||Chairman 2001 - June 2011|
|Thomas E Jones||January 2001||June 2009||Vice Chairman 2001 - 2009. After retiring as a Board member he became Adviser to the Trustees and the Chairman.|
|Françoise Flores||January 2017||-||Part-time|
|Gary Kabureck||April 2013||-|
|Mary Tokar||January 2013||-|
|Martin Edelmann||July 2012||-|
|Chungwoo Suh||July 2012||-|
|Takatsugu (Tak) Ochi||July 2011||-|
|Darrel Scott||October 2010||-|
|Elke König||July 2010||December 2011||Stepped down early on being appointed as President of the Bundesanstalt für Finanzdienstleistungsaufsicht (BaFin).|
|Paul Pacter||July 2010||December 2012|
|Amaro Luiz de Oliveira Gomes||July 2009||-|
|Patrick Finnegan||July 2009||June 2016||Was reappointed for a second term but retired early.|
|Patricia McConnell||July 2009||June 2014||Although eligible, Patricia McConnell informed the Trustees she did not wish to be considered for reappointment for a second term.|
|Prabhakar Kalavacherla||January 2009||June 2013|
|Stephen Cooper||August 2007||-||Part time through January 2009. Full-time thereafter|
|Wei-Guo Zhang||July 2007||-|
|Philippe Danjou||November 2006||October 2016|
|Jan Engström||May 2004||June 2014|
|John T Smith||September 2002||June 2012|
|Mary E Barth||January 2001||June 2009||Part-time. After retiring as a Board member she became Academic Advisor to the IASB|
|Hans-Georg Bruns||January 2001||June 2007||Was liaison to German standard setter|
|Anthony T Cope||January 2001||June 2007|
|Robert P Garnett||January 2001||June 2010|
|Gilbert Gelard||January 2001||June 2010||Was liaison to French standard setter|
|Robert H Herz||January 2001||June 2002||Left IASB to become chairman of FASB|
|James J Leisenring||January 2001||June 2010||Was liaison to US standard setter|
|Warren McGregor||January 2001||June 2011||Was liaison to Australian and New Zealand standard setters|
|Patricia O'Malley||January 2001||June 2007||As a Board member, was liaison to Canadian Standard-Setter. After retiring as a Board member she became IFRIC Co-ordinator.|
|Harry K Schmid||January 2001||March 2004|
|Geoffrey Whittington||January 2001||June 2006||Was liaison to UK standard setter|
|Tatsumi Yamada||January 2001||June 2011||Was liaison to Japanese standard setter|
Biographies of all IASB members current and past (alphabetical)
Mary Barth was one of the original IASB members appointed in 2001. As a part-time Board member, she retained her position as the Joan E Horngren Professor of Accounting and Senior Associate Dean for Academic Affairs at the Stanford University, Graduate School of Business (GSB). Professor Barth's research focuses on financial accounting and reporting issues, particularly topics of interest to accounting standard setters. Her research is published in a variety of journals and has won several awards, including the Wildman Medal Award, the Competitive Manuscript Award and, on two occasions, the Best Paper Award of the Financial Accounting and Reporting Section of the American Accounting Association (AAA). She has been an Associate Editor of The Accounting Review and is on the Editorial Boards of several other academic journals. Professor Barth also has won the Stanford University Graduate School of Business Distinguished Teaching Award and the PhD Faculty Distinguished Service Award. She is active in the AAA, having served as Vice President and as Chair of several committees. Prior to joining the IASB, Professor Barth's accounting standard setting activities included serving as a member of the Accounting Standards Executive Committee of the American Institute of CPAs and the Financial Accounting Standards Advisory Council of the Financial Accounting Standards Board. Prior to joining the faculty at Stanford in 1995, she was an Associate Professor at Harvard Business School and an audit partner in Arthur Andersen & Co. Professor Barth holds an AB from Cornell University, an MBA from Boston University, and a PhD from Stanford University.
Dr. Hans-Georg Bruns was appointed to the IASB in January 2001 and served through June 2007. Prior to then, he had been Chief Accounting Officer of DaimlerChrysler AG, a position he held since 1996 and in which he was particularly responsible for all accounting and disclosure activities related to the merger between Daimler and Chrysler. He was at the company since 1982, first as director responsible for the former Daimler-Benz annual report and annual general meeting, and from 1993 as vice president for investor relations and US accounting. In that year he was in charge of introducing US GAAP at Daimler-Benz and head of the project for listing the company's shares at the New York Stock Exchange. Prior to joining Daimler-Benz, he held various financial positions at Volkswagen AG, including a year in Mexico. He took his doctor's degree at the University of Mannheim after gaining an MBA at the University of Munster. Between 1982 and 2001, Hans-Georg Bruns was a member of various accounting and finance committees, including Chairman of the Group Financial Statements team of the German Accounting Standards Committee (1998-2001), and Chairman of the Schmalenbach Institute for Business Administration (2000-2001). He has lectured in international accounting and value-based management at the University of Stuttgart.
Stephen Cooper was appointed as a part-time Board member in August 2007, while concurrently serving as Managing Director and head of valuation and accounting research at UBS Investment Bank. In January 2009, his appointment was changed from part-time to full-time. Mr Cooper brings practical experience as an active analyst on accounting and valuation matters and will play an important role in engaging the investment community in the standard-setting process. He has been recognised as a leader in his field and voted top European Valuation and Accounting analyst by Extel and Institutional Investor magazine in each of the last 10 surveys. In his capacity at UBS, Mr Cooper advises UBS's equity research analysts and institutional clients on valuation and accounting issues. As a member of the Corporate Reporting User Forum and a member of the IASB's Analyst Representative Group (now Capital Markets Advisory Committee) and Financial Statement Presentation working group, Mr Cooper has been actively involved in the IASB's work. His (second) term expires 1 August 2017.
Anthony T. Cope, CFA, former director of fixed income credit research and a senior vice president and partner of Wellington Management Company was appointed to the US Financial Accounting Standards Board effective 1 July 1993. He served on the FASB until his appointment to the IASB in 2001. Mr. Cope had been a security analyst since 1963 (at Wellington since 1969) specialising in financial securities. Mr. Cope had been active in various capacities with the Boston Security Analysts Society (President) and the CFA Institute, for which he had served as a director and a member of its Financial Accounting Policy Committee. In 1992, he was awarded the CFA Institute's Distinguished Service Award. Mr. Cope holds a master's degree from Cambridge University.
Philippe Danjou, director of the accounting division of the Autorite des Marches Financiers (AMF), the French securities regulator, joined the IASB in November 2006. Mr Danjou graduated from HEC, then qualified as a Chartered Accountant and Registered Statutory Auditor, and rose to be an audit partner with Arthur Andersen & Co. (Paris). He was also Executive Director of the French Ordre des Experts Comptables (OEC) from 1982 until 1986. Mr Danjou was a member of the International Auditing Practices Committee and a technical advisor to the French delegate to the former International Accounting Standards Committee, the predecessor to the IASB. While at the AMF, he has served on the IASB's Standards Advisory Council, as an observer at the Committee on Auditing of the European Commission, as a member of IOSCO's Standing Committee 1 on Multinational Accounting and Disclosure, and the Financial Reporting Committee of the Committee of European Securities Regulators (CESRFin). His second term expired in October 2016.
Mr Edelmann is currently a senior adviser at German consultancy firm zeb/rolfes.schierenbeck.associates (Zeb). He previously served as a member of the German Accounting Standards Board from 2006 until 2011. He is a former Head of Group Reporting at Deutsche Bank AG, where he was responsible for internal and external reporting activities between 1997 and 2011. Mr Edelmann was a member of the Accounting Working Group of the German Banking Association for 14 years and served as Chairman from 2004-2011. His initial five-year term commences on 1 July 2012 and expires on 30 June 2017.
Jan Engström was appointed to the IASB in May 2004 and was reappointed to a second five-year term effective May 2009. Before joining the IASB, he served with the Volvo Group for more than thirty years in various senior positions, both in his native Sweden and in Latin America. A member of the Volvo Group Management Board for ten years, he served as Chief Financial Officer (1993-1998) and Chief Executive Officer of Volvo Bus Corporation (1998-2003). Previously he was the CFO, Volvo do Brasil (1981-1985), and CFO, Volvo Truck Corporation (1985-1993).
Patrick Finnegan was appointed to the IASB as of 1 July 2009. Prior to joining the Board, he was Director of the Financial Reporting Policy Group, CFA Institute Centre for Financial Market Integrity. In that capacity he led a team at CFA Institute responsible for providing user input into the standard-setting activities of the IASB, FASB, and key regulatory bodies. CFA Institute is a global, not-for-profit association for investment professionals and has nearly 100,000 members. He has also co-ordinated the work of the CFA Institute's Corporate Disclosure Policy Council, which reviews and comments on financial reporting policy initiatives around the world. Before joining the CFA Institute in 2008, Mr Finnegan worked at Moody's Investors Service, where he served as a managing director in Moody's Corporate Finance Group and as a senior analyst in Moody's Financial Institutions Group. He was reappointed for a second term in July 2014 but retired early in June 2016.
Françoise Flores was appointed to the IASB as part-time member as of 1 January 2017. Françoise Flores served as Chief Executive Officer of the European Financial Reporting Advisory Group (EFRAG) and Chairman of EFRAG’s Technical Expert Group (TEG) until April 2016. Before joining the Board in 2017, she had returned to work as a partner at accountancy firm Mazars in Paris, France. Her first term expires 31 December 2021.
Robert P Garnett was appointed to the IASB in January 2001. Immediately before then, he was Executive Vice-President: Finance for Anglo American plc, one of the world's largest mining companies. He was a member of the South African Accounting Practices Board and served as a committee member on IASC's project on extractive industries. Mr Garnett qualified as a chartered accountant with Peat Marwick Mitchell in 1972, subsequently acting as Technical Director of the South African Institute of Chartered Accountants (1982-1984). Following a return to the practising profession as a partner in Arthur Andersen's financial consulting practice in Johannesburg (1984-1987), he joined a Southern African venture capital group to head its investment management operations, primarily in health care and pharmaceuticals (1987-1991). As a member of the Investment Analysts Society of Southern Africa, his next move was as General Manager of Finansbank, then a leading South African merchant bank (1991-1994). After that he joined Anglo American with responsibilities in both London and Johannesburg.
Gilbert Gelard was appointed to the IASB in January 2001. His professional career has covered a wide range of aspects of financial reporting, auditing and standard-setting. After graduating from Hautes Etudes Commerciales (HEC), the leading French business school, in 1963, he joined Arthur Andersen & Co. He qualified as a French chartered accountant and auditor in 1975. From 1973 to 1987, he was the chief accounting officer of two large French industrial groups, one engaged in publishing and the media, the other in oil and gas. He joined the French Professional Institute in 1987, and was in charge of technical and international affairs until 1995. During that period, he was active in FEE, the European professional body, dealing there with European accounting matters, and took various initiatives to upgrade accountancy in Eastern Europe and Africa, while also representing France on the IASC Board from 1989-2001. He returned to the auditing profession in 1995, joining KPMG France, in charge of the Professional Practice department. Mr Gelard was a member of the French standard-setting body (CNC) from 1997 until his appointment to the IASB. He has written many articles and books on accounting matters and is a frequent lecturer in universities and speaker at conferences, being able to communicate in several languages.
Robert H Herz was appointed to the IASB in January 2001. He left the IASB in June 2002 to become the Chairman of the US Financial Accounting Standards Board. Prior to joining the IASB he had been PricewaterhouseCoopers North America Leader of Professional, Technical, Risk and Quality, responsible for professional matters, technical accounting and auditing policy and issue resolution, risk management and quality relating to assurance services. He was also a member of the Global Oversight Board of PricewaterhouseCoopers; the PricewaterhouseCoopers US Board of Partners and President of the PwC Foundation. Prior to the merger, he was Coopers & Lybrand's National Director of Accounting and SEC Services. Mr Herz has served as a member of the Financial Accounting Standards Board's Emerging Issues Task Force and Financial Instruments Task Force. He was Chairman of the AICPA SEC Regulations Committee and is a member of the Financial Accounting Standards Committee of the American Accounting Association; the New York Stock Exchange's International Capital Markets Advisory Committee; AICPA Council and the AICPA Group of 100, and the SEC Practice Section Executive Committee. He is both a US Certified Public Accountant (having won the gold medal on the CPA exam) as well as a UK Chartered Accountant. An American, Mr Herz also spent eight years in England and three years in Argentina.
Mr Hoogervorst began his initial term on 1 July 2011, succeeding Sir David Tweedie on his retirement as chairman of the IASB at the end of June 2011. Mr Hoogervorst was previously the chairman of the Netherlands Authority for the Financial Markets (AFM), the Dutch securities and market regulator, chairman of the Technical Committee of the International Organization of Securities Commissions (IOSCO) and co-chair of the Financial Crisis Advisory Group (FCAG), an independent body of senior leaders formed to advise accounting standard-setters on their response to the global financial crisis. Mr Hoogervorst holds a Masters degree in modern history (University of Amsterdam, 1981) and a Master of Arts degree in international relations (Johns Hopkins University school of advanced international relations, majoring in international economics and Latin American studies). Mr Hoogervorst's initial term expired in June 2016, he was reappointed for a second term.
Thomas E Jones was appointed as a member and Vice Chairman of the IASB in January 2001. He has nearly 40 years of experience in various aspects of international financial reporting. He qualified as a Chartered Accountant in the United Kingdom while working with Peat Marwick Mitchell. By 1980, he had held various senior financial positions in Brussels and in Italy. In those positions, he had responsibility for financial reporting in various European countries including Belgium, France, Greece, Italy and Portugal. From 1980, he was with Citicorp, which operates in over 100 countries, first as chief accounting officer and then as principal financial officer. Before joining the IASB he served successively as a vice-chairman and member of the Executive Committee of the IASC Board (1998-2000) and as Chairman (2000-1). From 1995 to 2001 he was an IASC Board member representing the International Association of Financial Executives Institutes. He also served as a Trustee of the Financial Accounting Foundation, which oversees the activities of the US Financial Accounting Standards Board (FASB), as Chairman of the Financial Executive Institute's Corporate Reporting Committee, and as a member of the FASB's Emerging Issues Task Force.
Mr Kabureck served as the Chief Accounting Officer for Xerox Corporation from 2001 (and from 2003 also as a Corporate Vice President). Prior to joining Xerox in 1985, Mr Kabureck spent ten years working with one of the international audit firms. He is also an active member of Financial Executives International (FEI) and has served on a range of other advisory boards, including to the Public Company Accounting Oversight Board (PCAOB) and the US Financial Accounting Standards Board (FASB). Mr Kabureck earned a Bachelor of Science degree in Accounting from the University of Bridgeport, holds a Masters of Business Administration, and is a Certified Public Accountant. His first term commences in April 2013 and expires 30 June 2017.
Prabhakar Kalavacherla ('PK') was appointed to the as a full time member as of 1 January 2009 for the period ending on 30 June 2013. Mr. Kalavacherla, born in India, was a partner at KPMG LLP serving both as reviewing partner for IFRS financial statements and filings with the US Securities and Exchange Commission. He has worked extensively in India and in Europe and has specialised in technology and biotechnology. Mr Kalavacherla is a member of both the Institute of Chartered Accountants of India and the American Institute of CPAs. Mr Kalavacherla holds a masters degree in accountancy with distinction from California State University-Chico.
Dr Elke König is a former member of the executive board and chief financial officer (CFO) of Hannover Re Group (Germany). She began her first term on the IASB on 1 July 2010. Dr König has served as a senior financial executive in the insurance industry. From 2002 to 2009 she served as CFO of Hannover Re Group, a leading international reinsurance group. Previously she spent twelve years as a member of the senior management of Munich Re, with specific responsibility for the group's accounting and controlling activities. She is currently serving in non-executive capacities as chairperson of Hannover Finanz GmbH and as a member of the supervisory board of Deutsche Hypothekenbank Actiengesellschaft. Dr König has been a member of the CFO Forum of European insurers, where she has been actively engaged in the IASB's project on insurance contracts. Although her her term was due to expire on 30 June 2014, Ms König stepped down with effect from 31 December 2011 on being appointed as President of the Bundesanstalt für Finanzdienstleistungsaufsicht (BaFin), the German Federal Financial Supervisory Authority.
James J Leisenring was appointed a member of the International Accounting Standards Board, to be its liaison member to the FASB, in January 2001. At the time of his appointment Jim Leisenring was Director of International Activities at the FASB. He joined the staff of the FASB in 1982 as director of research and technical activities and became Chairman of the Emerging Issues Task Force when it was formed in 1984. Mr. Leisenring was appointed as a member of the FASB in October 1987 and was appointed its vice chairman in January 1988. He served as chairman of the FASB Derivatives Implementation Group and the FASB Financial Instruments Task Force. He was also a member of the International Joint Working Group on Financial Instruments. Mr. Leisenring also served as chairman of the G4+1 group of standard setters and as a member of the IAS 39 implementation group. Prior to joining the FASB, he was a partner and director of accounting and auditing for Bristol, Leisenring, Herkner & Co. of Battle Creek, Michigan, a firm that is now a part of Plante & Moran. He served as chairman of the Auditing Standards Board of the American Institute of CPAs and has been a member of several other Institute committees. From 1964 to 1969 he was a member of the faculty of Western Michigan University. Mr. Leisenring received his BA from Albion College and an MBA from Western Michigan University. Mr. Leisenring is a member of the Accounting Hall of Fame.
Sue 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 term expires 31 December 2018.
Amaro Gomes was appointed to a five-year term as a full-time member of the IASB as of 1 July 2009. Before joining the IASB, Mr Gomes was Head of Financial System Regulation Department of the Central Bank of Brazil. In that capacity, he played a leading role in the adoption of International Financial Reporting Standards in Brazil. (All listed companies and all banks are required to prepare and publish consolidated financial statements in full compliance with IFRSs starting in 2010.) At the Central Bank of Brazil, Mr Gomes was responsible for drafting regulatory proposals on such matters as Basel II implementation, money laundering, accounting and auditing, microfinance, and prudential requirements. From 2004 to 2009, he served on the Accounting Task Force of the Basel Committee on Banking Supervision. Before joining the Central Bank, Mr Gomes was an auditor with one of the international audit firms. He is co-author of a book Accounting for Financial Institutions. His term expires 30 June 2019.
Ian Mackintosh began his initial term on 1 July 2011, as inaugural vice-chairman of the IASB. Mr Mackintosh is a former chief accountant of the Australian Securities and Investment Commission (ASIC) and has more than 30 years experience of national and international accounting standard-setting. He was previously chairman of the UK Accounting Standards Board and chairman of the group of national accounting standard-setters, a body in which more than 20 national and regional accounting standard-setting organisations participate. He was a member, and later Deputy Chairman, of the Australian Accounting Standards Board (AASB), as well as chairing its Urgent Issues Group. Mr Mackintosh has substantial public sector experience, having chaired both the Australian Public Sector Accounting Standards Board and the IFAC Public Sector Committee. His term expired on 30 June 2016.
Patricia McConnell joined the IASB as of 1 July 2009. She is former Senior Managing Director, Equity Research, Accounting and Tax Policy Analyst, Bear Stearns & Co. In a 32-year career in Bear Stearns' Equity Research group, Ms McConnell established herself as one of the leading analysts in the United States on issues related to accounting. Institutional Investor magazine ranked her the leading analyst in the United States on accounting and tax matters for 16 consecutive years from 1991 to 2006. Throughout her career, she has been an active participant in accounting standard-setting activities as a member of the IASB's Standards Advisory Council, the International Accounting Standards Committee (the IASB's predecessor body), the CFA Institute's Corporate Disclosure Policy Council, and the New York Society of Security Analysts.
Warren McGregor was appointed to the International Accounting Standards Board in January 2001. Before joining the Board, he was a founding Director of Stevenson McGregor, a boutique accounting practice specialising in financial reporting and accounting standards. Prior to that, he was for 10 years the Executive Director of the Australian Accounting Research Foundation (AARF), the body that until 30 June 2000 was responsible for providing technical support to the Australian Accounting Standards Board (AASB) in the development of Australian Accounting Standards. From 1983 to 1999, he attended meetings of the IASC as Technical Adviser to the Australian delegation. He was Chairman of the IASC's Insurance Steering Committee. Warren was a founding member of the G4+1 Group of national accounting standard setters. His term expired on 30 June 2011.
Takatsugu (Tak) Ochi joined as a member of the IASB from 1 July 2011. Mr Ochi was previously Assistant General Manager, Financial Resources Management Group of Sumitomo Corporation. He was also a member of the IFRS Interpretations Committee, Secretary-General of the Nippon Keidanren (Japan Business Federation) Taskforce for early adoption of IFRS and an adviser to the Accounting Standards Board of Japan (ASBJ). He studied Economics at Kobe University, Japan. Mr Ochi's second term expires 30 June 2019.
Prior to joining the IASB in January 2001, Tricia O'Malley was the first full-time Chair of the Canadian Institute of Chartered Accountants' Accounting Standards Board, starting in October 1999. Before that appointment, she was a partner in the National Assurance and Professional Practice Group of KPMG where she consulted with partners and staff on complex client accounting issues. Tricia was a member of CICA's Emerging Issues Committee from its inception in 1988 until 1997, when she was appointed Vice Chair of the Accounting Standards Board. In her role as Vice Chair, Tricia represented the Canadian Board at the meetings of the 'G4+1' and the Financial Instruments Joint Working Group of national standard setters. She was chair of the Ontario Securities Commission's Financial Disclosure Advisory Board from 1992 to 1999, has been a member of the Independent Advisory Committee on Accounting and Auditing Matters of the Auditor General of Canada (since 1993), and is a Past President of the Canadian Academic Accounting Association.
Mr Pacter brought significant experience as a standard-setter, both at the IASB and at the US Financial Accounting Standards Board (FASB). He previously served as Deputy Director of Research at the FASB and as Executive Director of its parent foundation, was Vice Chairman of the Advisory Council to the US Government Accounting Standards Board (GASB), and more recently led the development of the International Financial Reporting Standard for SMEs (IFRS for SMEs), as well as numerous other projects on behalf of the IASB. Mr Pacter has extensive experience in global financial reporting, particularly in Asia and the United States. Since 2000, in addition to his IASB responsibilities Mr Pacter was a part-time Director in Deloitte's Global IFRS Office and a specialist in Chinese accounting standards, and has developed and managed the popular IAS Plus financial reporting website. Upon joining the IASB, Mr Pacter will resign from his role at Deloitte. Mr Pacter graduated magna cum laude from Syracuse University and received his PhD from Michigan State University in 1967. He is a Certified Public Accountant (inactive). He won the Distinguished Graduate Teaching Award at the University of Connecticut. His term ended on 31 December 2012.
Harry K Schmid was appointed to the IASB in January 2001. He was born in Zurich (Switzerland), spent the first 23 years of his life in Zurich, where after a commercial high school diploma he worked during four years as costing specialist for an import company of petroleum products. He joined the Nestle Group in 1955 and remained with them for 42 years until his retirement in 1997. He worked with Nestle in the USA, Peru, and Chile. Transferred to the company headquarters in Vevey, Switzerland, in 1973, he first was operational controller for South America and afterwards for South East Asia and then became the head of corporate accounting and reporting for the Nestle Group, being promoted to Senior Vice President. He was member of the Swiss Accounting Standard Setter (FER) for many years; a member of the IASC Board from 1995 to 2000 representing the Swiss Federation of Industrial Holding Companies; and a member of IASC's Standing Interpretations Committee. He acted as chairman of an accounting expert group of the Swiss Federation, as well as chairman of a similar group of the European Round Table of Industrialists (ERT).
Darrel Scott was formerly CFO of the FirstRand Banking Group, one of the largest financial institutions in South Africa. He had responsibility for both statutory and regulatory financial reporting under the Basel II Accords and served on various Governance, Risk, Operation and Strategic Committees of the Group. Mr Scott was also a member of the IASB’s International Financial Reporting Interpretations Committee (IFRIC), a position from which he resigned to become an IASB member, and was formerly a member of the IFRS Foundation’s Standards Advisory Council (SAC), now called the IFRS Advisory Council. Mr. Scott joined the IASB as a board member in October 2010; his term expires 30 June 2018.
John T. Smith was appointed to the IASB in September 2002 as a part-time Board member. He became a full-time member on 1 July 2007. Mr Smith was a partner in Deloitte & Touche (USA), serving as national director of accounting policies and standards. Mr. Smith represented Deloitte & Touche on the Emerging Issues Task Force of the US Financial Accounting Standards Board (FASB). He was a member of the FASB's Derivatives Implementation Group (DIG) and Financial Instruments Task Force. He also served on the former International Accounting Standards Committee (IASC), International Financial Reporting Interpretations Committee (IFRIC), Standing Interpretations Committee (SIC), and as chairman of IASC's IAS 39 Implementation Guidance Committee. He regularly makes presentations on accounting matters, particularly financial instruments and hedging activities. His term ended on 30 June 2012.
Dr Suh currently currently serves as an advisor to the Korea Accounting Standards Board (KASB) and is a Professor of Accounting at Kookmin University, Seoul. He served as Chairman of the KASB between 2008 and 2011, has a Ph.D in Accountancy from the University of Illinois, and an MBA from Seoul National University. Dr Suh has served as a member of various committees, including the IFRS Advisory Committee, Korea Exchange Listing Committee and Committee for Corporate Governance. His initial five-year term commenced on 1 July 2012 and expires on 30 June 2017.
Mary 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 initial term commenced on 1 January 2013 and expires 30 June 2017.
Sir David Tweedie became Chairman of the International Accounting Standards Board as of 1 January 2001, a position he held until his retirement from the Board at the end of June 2011 when he was succeeded by Mr Hans Hoogervorst. Sir David was educated at Edinburgh University (BCom 1966, PhD 1969) and qualified as a Scottish Chartered Accountant in 1972. He was Technical Director of the Institute of Chartered Accountants of Scotland 1978-1981) and National Research Partner of KMG Thomson McLintock 1982 - 1987 and National Technical Partner of KPMG Peat Marwick McLintock (1987-1990). In 1990 he was appointed the first full-time Chairman of the (then) newly created Accounting Standards Board, a position he held until 2000. He was also Chairman of the Urgent Issues Task Force. He has received a number of honorary degrees and professional awards, including the Institute of Chartered Accountants in England and Wales's Founding Societies Award (1997), and the Chartered Institute of Management Accounting's CIMA Award (1998). He has been a visiting professor at the University of Lancaster International Centre for Research in Accounting (ICRA), the University of Bristol, and the University of Edinburgh. He was knighted in 1994 for his services to the Accounting Profession.
Professor Geoffrey Whittington was one of the original IASB Board Members appointed in January 2001. He studied at the London School of Economics and subsequently trained in London as a Chartered Accountant. He then spent ten years in the Department of Applied Economics, University of Cambridge, where he took a PhD degree in economics and published two research monographs. He also taught at Fitzwilliam College (Cambridge), Edinburgh University, and University of Bristol, where he also served as Head of the Department of Economics and Dean of the Faculty of Social Sciences. In 1994 he was elected Distinguished Academic of the Year by the British Accounting Association, and in 1998 he was awarded an honorary D.Sc. (Social Sciences) by the University of Edinburgh. Professor Whittington's public activities have included advising the Royal Commission on the Distribution of Income and Wealth (1974-5) and the Office of Fair Trading (1977-1983), membership of the Monopolies and Mergers Commission (1987-96), and the Advisory Body on Competition in Telecommunications (1997-8). He was a member of the Research Committee of the Institute of Chartered Accountants in England and Wales from 1975-1979, and of its Technical Committee from 1980 to 1990, serving also as Chairman of the Accounting Standards Steering Committee's Working Party on the application of current cost accounting to value-based businesses. He was also Professorial Research Fellow of the Institute of Chartered Accountants of Scotland. From 1990 to 1994, he was Academic Advisor to the UK Accounting Standards Board (ASB), and from 1994 was a voting member of the Board. In December 2000, he was appointed CBE for services to the Accounting Standards Board. After his term at the IASB ended in 2006, he again became a member of the ASB.
Tatsumi Yamada was appointed to the International Accounting Standards Board in January 2001. Until his appointment, he was a Partner of the Japanese affiliated firm of PricewaterhouseCoopers. He was also a member of the Business Accounting Deliberation Council and the Financial System Council on Insurance subcommittee. In addition he was a member of the Executive Committee of the IASC and a member of the Japanese delegation at the Board of IASC. Mr Yamada represented Japan on the Financial Instruments Joint Working Group of Standard Setters and was a member of the former IAS 39 Implementation Guidance Committee. In 1990-3, he was seconded to Corporation Finance Research Institute (COFRI), as manager in charge of Research and Development of Financial Accounting Standards, which involved a working knowledge of International Accounting Standards, US GAAP and UK Financial Reporting Standards. Previously he had worked for the Sumitomo Corporation in Japan and the UK. Mr Yamada was visiting lecturer on International Accounting Standards at Seijyo University in 1997-98. He has published several books on accounting issues, including tax-effect accounting, accounting for financial instruments and accounting for pensions. Tatsumi Yamada's term ended on 30 June 2011.
Wei-Guo Zhang began a five-year term as a member of the IASB on 1 July 2007. Prior to then, he was Chief Accountant and Director General of the Department of International Affairs of the China Securities Regulatory Commission (CSRC). He joined the CSRC as its Chief Accountant in 1997. While at the CSRC, Dr Zhang has had experience in a number of national and international standard-setting, and regulatory activities. Since 2002, Dr Zhang has been a member of Standing Committee No.1 on Accounting, Auditing and Disclosure of the Technical Committee of the International Organization of Securities Commissions (IOSCO). He has also been a member of the China Accounting Standards Committee since 1998 and the China Auditing Standards Committee since 2004. Before joining the CSRC, Dr Zhang was Head of the Department of Accounting at Shanghai University of Finance and Economics (SUFE), where he also received his PhD in economics. His (second) term expires 30 June 2017.