Objective
The objectives of the Trends and Risks Committee (TRC) are to:
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Oversee the implementation of the IESBA’s Statement of Working Processes – Trends and Risks; and
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Report to or advise, as appropriate, the IESBA in relation to the topics of trends and risks.
The TRC will present
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A yearly strategic risks and opportunities survey and assessment to the IESBA; and
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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
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Vania Borgerth, Chair and IESBA Member
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Rania Uwaydah Mardini, IESBA Member
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Christelle Martin, IESBA Member
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Obichukwu Nwazota, IESBA Member
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Amarjeet Singh, IESBA Member
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David Wray, IESBA Member
IESBA Staff Insight Group
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Rui Peres Jorge, IESBA Director
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Szilvia Sramko, IESBA Principal (Project Lead)
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Carla Vijian, IESBA Principal
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Joanne Holt, IESBA Principal
IESBA December 2025 Meeting Highlights
The IESBA considered an update on external developments identified since the EIOC’s previous update. IESBA Staff presented key themes from emerging issues or developments observed throughout 2025, including insights gathered at Accounting Today’s Private Equity Summit attended by IESBA staff in November 2025.
The IESBA noted the continued significance of private equity investment in accounting firms and its implications for ethics and independence. The IESBA agreed that this topic warrants a more dedicated focus and supported its transition to a dedicated work stream in early 2026.
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