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 June 2026 Meeting Highlights 

The TRC presented its proposed work plan and outlined the structure of its biannual report on trends, risks and opportunities relevant to the IESBA’s activities and future work.

The IESBA supported the proposed work plan, including the development of a dedicated database to facilitate the TRC’s monitoring and analysis activities.

The IESBA will consider the TRC’s first report at its December 2026 IESBA meeting.