Keith Billing is a Project Director at the Financial Reporting Council (FRC) in the UK. Mr. Billing has over twenty years of experience in the development of audit, assurance and ethical standards and guidance. He is the Technical Advisor to Mark Babington, the FRC's Executive Director of Regulatory Standards and IESBA member.
Mr. Billing is a chartered accountant and a member of the Institute of Chartered Accountants in England and Wales.
Companies operating globally will soon face mandatory sustainability reporting requirements, which must be audited. Initially, the checks will be less strict than for financial reporting, but that is expected to change.
Ms. Uwaydah Mardini is a Senior Lecturer at the Olayan School of Business at the American University of Beirut (AUB) and an advisor to the United Nations Development Programme (UNDP's) Regional Bureau for Arab States. She has served as a consultant to the UNDP’s Anti-Corruption and Integrity in the Arab Countries (ACIAC) program. She started her career in assurance at Ernst & Young (EY), Beirut office.
Ms. Uwaydah Mardini served as a member of the International Federation of Accountant’s (IFAC’s) International Panel on Accountancy Education (2019-2022) and its International Accounting Education Standards Board (2017-2019) and chaired the latter's Public Sector Accounting, Reporting, and Assurance Task Force. Additionally, between 2013 and 2020, she was heavily engaged with the Lebanese Transparency Association, the Lebanese chapter of Transparency International, as an Audit Committee Member, its Treasurer, and finally its Vice Chairperson.
Ms. Uwaydah Mardini holds a BBA (with Distinction, 1996) and an MBA in Finance (1999) from AUB. She is a CPA licensed in California and Lebanon, and is certified in public financial management, fraud examination, and corporate governance.
She became a member of the International Ethics Standards Board for Accountants (IESBA) in January 2023.
Paul Muthaura became an independent member of the IESBA in January 2023.
Mr. Muthaura is an independent consultant supporting on one hand, the development of capital markets in emerging African jurisdictions; On the other hand, he drives the twinning of realizable transitions to greater resilience, inclusion and carbon neutrality with the stimulation of economic value in developing economies. He is the Africa Chair for the Impact Infrastructure Commission; a Board Member of ICEA LION Asset Management; an Independent Member of the Financial Sector Deepening Trust, Kenya; and a Member of the Securities Advisory Board of the Toronto Centre for Global Leadership in Financial Supervision.
Mr. Muthaura has previously been the Chief Executive Officer of ICEA LION General Insurance Kenya, the first African member of the Financial Stability Board TCFD insurer pilot group. Prior to that, he was the Chief Executive of the Capital Markets Authority of Kenya. In his term at CMA, he was the Africa and Middle East Regional Committee Chair on the Board of the International Organization of Securities Commissions (IOSCO); Chairman of the Consultative Committee of the East African Securities Regulatory Authorities; and a member of the Financial Stability Board (FSB) Regional Consultative Group for Sub-Saharan Africa.
Paul Muthaura became an independent member of the IESBA in January 2023.
Mr. Muthaura is the CEO of the Africa Carbon Markets Initiative. Paul is an independent Board Member of British American Tobacco Kenya Ltd; Board Member of ICEA LION Asset Management; Independent Member of the Financial Sector Deepening Trust, Kenya and member of the Securities Advisory Board of the Toronto Centre for Global Leadership in Financial Supervision. Paul is an Advocate of the High Court of Kenya, an Honorary Fellow of the Institute of Certified Public Secretaries and a Certified Executive Coach and Systemic Team Coachfrom the Academy of Executive Coaching (AoEC).
He has previously been the Chief Executive Officer of ICEA LION General Insurance Kenya, the first African member of the Financial Stability Board TCFD insurer pilot group. Prior to that, he was the Chief Executive of the Capital Markets Authority of Kenya. In his term at CMA, he was the Africa and Middle East Regional Committee Chair on the Board of the International Organization of Securities Commissions (IOSCO); Chairman of the Consultative Committee of the East African Securities Regulatory Authorities; and a member of the Financial Stability Board (FSB) Regional Consultative Group for Sub-Saharan Africa.
Rania Uwaydah Mardini became a member of the International Ethics Standards Board for Accountants (IESBA) in January 2023. She was self-nominated.
Ms. Uwaydah Mardini is a Senior Lecturer at the Olayan School of Business at the American University of Beirut (AUB) and an advisor to the United Nations Development Programme (UNDP's) Regional Bureau for Arab States. She has served as a consultant to the UNDP’s Anti-Corruption and Integrity in the Arab Countries (ACIAC) program. She started her career in assurance at Ernst & Young (EY), Beirut office.
Ms. Uwaydah Mardini served as a member of the International Federation of Accountant’s (IFAC’s) International Panel on Accountancy Education (2019-2022) and its International Accounting Education Standards Board (2017-2019) and chaired the latter's Public Sector Accounting, Reporting, and Assurance Task Force. Additionally, between 2013 and 2020, she was heavily engaged with the Lebanese Transparency Association, the Lebanese chapter of Transparency International, as an Audit Committee Member, its Treasurer, and finally its Vice Chairperson.
Ms. Uwaydah Mardini holds a BBA (with Distinction, 1996) and an MBA in Finance (1999) from AUB. She is a CPA licensed in California and Lebanon, and is certified in public financial management, fraud examination, and corporate governance.
On December 2, 2022, the Board unanimously approved two new projects that will deliver the following:
Sustainability Project
Profession-agnostic independence standards for use by all sustainability assurance practitioners
Specific ethics provisions relevant to sustainability reporting and assurance
Experts Project
Specific ethics and independence provisions addressing the use of experts by organizations as well as in the context of audit and assurance engagements (including sustainability assurance)
