Trends and Risk Committee (formerly EIOC)

The objectives of the Trends and Risks Committee (TRC) are to:

• Oversee the implementation of the IESBA’s Statement of Working Processes – Trends and Risks; and

• Report to or advise, as appropriate, the IESBA in relation to the topics of trends and risks. 

The TRC will present

• A yearly strategic risks and opportunities survey and assessment to the IESBA; and

• Its report on trends and other risks to the IESBA and, as appropriate, the Stakeholder Advisory Group at least every six months;

The IESBA Staff Insights Group will provide support to the TRC.

Committee Members

• Vania Borgerth, Chair and IESBA Member

• Rania Uwaydah Mardini, IESBA Member

• Christelle Martin, IESBA Member

• Obichukwu Nwazota, IESBA Member

• Amarjeet Singh, IESBA Member

• David Wray, IESBA Member

IESBA Staff Insight Group

• Rui Peres Jorge, IESBA Director

• Szilvia Sramko, IESBA Principal (Project Lead)

• Carla Vijian, IESBA Principal

• Joanne Holt, IESBA Principal

IESBA March 2026 Meeting Highlights 

The IESBA considered and supported a proposal to refresh the Terms of Reference of the EIOC, including renaming it the Trends and Risks Committee (TRC), to better align the Committee’s mandate with the Board’s strategic direction.

The IESBA also encouraged the TRC to remain open to new and external sources of information, including horizon-scanning resources and technology-enabled tools, and noted the importance of close coordination with relevant project teams and existing working groups where areas of overlap arise.

The IESBA will consider a further update at its June 2026 meeting.