Role of Chief Financial Officers (CFOs)

The objectives of the workstream is to examine the evolving role of CFOs (or equivalent senior finance roles) within the private or public sector, and identify and understand the ethics issues and challenges faced by professional accountants in business (PAIBs) serving in that role, as well as non-professional accountants (non-PAs) who serve in the same role.

Project Team

Jon Reid

Carla Vijian

Board Advisor

David Wray

IESBA March 2026 Meeting Highlights

The IESBA considered an update from the Project Team on its information gathering activities since the December 2025 meeting, including progress on the academic research being undertaken, the launch of extended surveys for CFOs and other stakeholders, and the commencement of global outreach activities. In particular, the IESBA considered early key takeaways from the first global roundtable held in Milan and focus group meetings in London.

The IESBA also considered the Project Team’s further outreach plans for the remainder of Q1 and Q2 including, among others, in-person global roundtables in New York, Nairobi, and Hong Kong, a virtual global roundtable for Latin America.

The IESBA will consider a further update from the Project Team and preliminary findings from the global outreach and other activities at its June 2026 meeting.