Kam Leung joined the IESBA technical team in August 2020. In her capacity, she provides technical direction and support on developing IESBA pronouncements and manages the Board’s relationship with major stakeholders.

She currently leads the Use of Experts Project which is developing revisions to the Code to address the ethical behavior expected when experts are used in reporting and assurance (including sustainability assurance).

Previously, she was also the staff lead of two IESBA Technology work-streams which was completed at the end of 2022, cumulating in technology-related revisions to the Code and the issuance of the Phase 2 technology fact-finding report at the end of 2022. As part of the work-streams, several technology-related non-authoritative resources were also published to guide stakeholders’ ethical decision-making when using technology. She had also supported the Non-Assurance Services project during the finalization of the revisions.

Ms. Leung has a broad range of experience in managing audits, management reporting, and standard setting through her prior roles at PwC, Prudential Corporation Asia, and the Hong Kong Institute of CPAs,

Ms. Leung holds a Bachelor of Science in Biology and a Bachelor of Arts in Political Science from the University of California San Diego. She is a certified public accountant and a member of the Hong Kong Institute of CPAs and an associate member of the New York State Society of CPAs.

Read a short interview with Kam.

Geoff Kwan joined the IESBA technical team in 2017 and currently serves as a Director.

Mr. Kwan currently oversees the IESBA’s Firm, Culture and Governance work stream and is also part of the staff team on the Sustainability project. He also conducts stakeholder outreaches globally to promote the IESBA Code.

In his previous roles within the IESBA , Mr. Kwan managed a number of IESBA’s technical projects and work streams including Inducement, Role and Mindset Expected of Professional Accountants, Technology, and the Definitions of Listed Entity and Public Interest Entity. He also led the development of IESBA’s Strategy and Work Plan 2024 -2027.

Mr. Kwan began his career as a Solicitor before gaining a broad range of technical and management experience from his roles with the National Australia Bank, Ombudsman Victoria, and the Commonwealth Department of Human Services in Australia. He holds a double Bachelor’s degree in Law and Commerce from the University of Melbourne.

Carla Vijian joined the International Ethics Standards Board for Accountants (IESBA) in 2018. Currently, Ms. Vijian leads IESBA’s key initiatives: the Tax Planning and Related Services project. In her capacity, she provides technical direction and support on developing IESBA pronouncements and manages the Board’s relationship with major stakeholders. Ms. Vijian is also focused on topics of mutual strategic interests between the International Auditing and Assurance Standards Board (IAASB) and the IESBA.

Previously, Ms. Vijian worked in the audit practice of Deloitte London and Sydney, where she managed several large transnational audits in various industries specializing in all aspects of financial reporting, auditing internal controls, financial and non-financial performance information. Ms. Vijian is also experienced in product development, having worked on global audit transformation projects.

Ms. Vijian graduated from New Zealand with a Master’s Degree in Management Accounting. She is a member of the Chartered Accountants Australia & New Zealand and an associate member of the New York State Society of CPAs.

Read a recent profile on Ms. Vijian and other IESBA, IAASB and IFEA staff members in Acuity magazine.

Ms. Gabriela Figueiredo Dias is the Chair of the International Ethics Standards Board for Accountants (IESBA) and the co-CEO of the International Foundation for Ethics and Audit, the recently created organization that houses the IESBA and the International Auditing and Assurance Standards Board (IAASB). Since the beginning of 2023, she has served as co-CEO role with IAASB Chair Tom Seidenstein.

Ms. Figueiredo Dias was initially appointed chair in January 2022 and reappointed in January 2025. In this role, and now as co-CEO, she ensures that IESBA activities maintain a public interest focus, while developing high-quality ethics and independence standards. She brings a strategic mindset to the development and implementation of IESBA objectives and fulfills several interrelated roles, serving as leader, spokesperson, and stakeholder liaison. In her role as IFEA Co-CEO, she manages the Foundation’s operations.

Ms. Figueiredo Dias has extensive experience in international standard setting, legal and regulatory structure and governance, and academia. Previously, she was the Executive Chair (2016-2021) and Deputy Chair (2015-2016) of the Portuguese Securities Commission (CMVM), the authority responsible for regulating and supervising financial instrument markets, covering listed companies, asset managers, auditors, and investment firms. There, she managed and provided strategic direction to the CMVM and represented the organization in regional and global financial forums. Ms. Figueiredo Dias joined the CMVM in 2007 as Senior Counsel on international affairs and regulatory policy and during 2008-2015 she served in several senior leadership roles, including Head of the International and Regulatory Policy Department and of the Markets, Issuers, and Financial Information Department, and Advisor to the Chair.

Ms. Figueiredo Dias served as a Board Member of the International Organization of Securities Commissions (IOSCO) and the European Securities and Markets Authority (ESMA), Chair of the ESMA Investment Management Standing Committee, and a member of ESMA’s Management Board and Mediation Panel. She was also a member of the Portuguese National Council of Financial Regulators. In addition, Ms. Figueiredo Dias served as Vice-Chair of the Organization for Economic Co-operation and Development (OECD) Corporate Governance Committee. She was a member of IOSCO’s Sustainability Task Force (2020-2021) and an observer at the Monitoring Board of the IFRS Foundation. Ms. Figueiredo Dias is a founding member of the Portuguese Corporate Governance Institute and a member of the European Corporate Governance Institute. Since February 2021, Ms. Figueiredo Dias is also the President of the General Council of the University of Coimbra in Portugal.

Over her 30+ years career, Ms. Figueiredo Dias published numerous papers, articles, and books, as author or co-author, on corporate governance, auditors, pension funds, corporate boards, and sustainability. More recently, during her term as CMVM Chair, Ms. Figueiredo Dias focused on environmental, social, and governance (ESG) matters and integrity of professionals in financial information and management. With such a focus, Ms. Figueiredo Dias has led a progressive mindset transformation amidst the Portuguese market stakeholders towards a more sustainable and ethical financial ecosystem.

Ms. Figueiredo Dias holds bachelor’s and master’s degrees in law from the Coimbra University Law School. She did extensive academic research in several Universities in the UK and US and holds a certificate in Leadership and Communications from Nova University (Lisbon).

Mark Babington became a member of the International Ethics Standards Board for Accountants (IESBA) effective January 2022.

Mark is the Executive Director of Regulatory Standards at the Financial Reporting Council. He leads the division responsible for the FRC technical and public policy work covering audit, corporate reporting, corporate governance and stewardship, actuarial and the FRC Lab. The division also includes all FRC's Investor and Stakeholder Engagement work. Prior to that, Mark led the FRC's UK Audit Policy programme, measures to support greater competition in the UK audit market and work to support the reform of international standard setting for auditors, by global regulatory authorities.

Before joining the FRC, Mark had a twenty-year career in audit and was a Director at the UK National Audit Office. Prior to that he was a technical advisor to a number of EU capacity-building programmes. He was also involved in the audit of the United Nations.

For five years, Mark was a member of the UK government's counter-fraud taskforce. He is a former Chairman of the International Colleges of Auditors of a number of European defence-related organisations. Mark is an Independent Governor, Board Member and Chair of the Audit and Risk Committee of the Westminster Foundation for Democracy, which is the UK public body dedicated to supporting democracy around the world.

Mr. Luigi Nisoli became a member of the International Ethics Standards Board for Accountants (IESBA) effective January 2022.

Mr. Nisoli works for Deloitte & Touche S.p.A., Italy, and he is the Director of Independence of the firm. He also serves as deputy Director of Independence for Deloitte North and South Europe. He is partner at Deloitte & Touche S.p.A.

Mr. Nisoli is an Italian Dottore Commercialista and a Revisore Legale (statutory auditor approved in accordance with the EU and Italian rules). He is also member of the Ethics and Independence working group established by Assirevi (Italian association of the audit firms).

Mr. Nisoli graduated in statistics and in economics at the Università Cattolica del Sacro Cuore of Milan, Italy.

Mr. Félicien Muvunyi was nominated to the IESBA board in November 2021 having been nominated by the Institute of Certified Public Accountants of Rwanda (ICPAR).

Mr. Muvunyi is one of the founding members of ICPAR. He served on the inspection commission of the Institute for a period of two years before being nominated to the Governing Council where he served for another four years. He currently chairs the Professional Standards Committee of the Institute whose mandate is to advise the Governing Council on adoption of accounting, financial reporting and auditing standards, and recommend best practices in public financial management.

Mr. Muvunyi was the Country Managing Partner of Ernst & Young Rwanda before founding Garnet Partners Ltd. He also previously served as the Group CFO of Crystal Ventures Ltd, one of the leading investment firms in Rwanda.

Mr. Muvunyi currently chairs, Apparel Manufacturing Group, one the leading garment manufacturing companies in Rwanda whose majority owners are women entrepreneurs striving to make a significant positive impact to the Rwandan society through fashion. He has also previously served on various boards in Rwanda.

Mr. Muvunyi is a graduate in accounting sciences from the National Unity of Rwanda with honors. He is also an ACCA member.

Mrs Martin has recently retired from ENGIE (a french listed Energy Group with a wide international presence). During its 30 years of carrier within Engie and its legacy organisations (Suez and Gaz de France notably), she held various Senior Executive positions in the areas of Finance & Accounting, Human Resources, Corporate Secretary and Ethics & Compliance.

During her finance assignments with ENGIE, she was responsible for preparing the Consolidated Financial Statements and experienced the Auditor's issues including their nomination and independence ; she also contributed to the French standard setting process and then to the IAS implementation in France as a Member of the CNC (Conseil National de la Comptabilité - the french accounting standard setter).

During the last 15 years she reported to ENGIE's Board of Directors through successively its Audit Committee, Nomination Committee and Sustainable Development Committee.

Mrs Martin has an MBA from Dauphine University (MSTCF) and a TRIUM International Executive MBA (from HEC Paris, London School of Economics and New York Stern).

Channa Wijesinghe, FCPA, FCA, became a member of the International Ethics Standards Board for Accountants in January 2022. He was nominated by the Accounting Professional & Ethical Standards Board (APESB), Australia. 

Mr. Wijesinghe is currently the CEO of the Accounting Professional & Ethical Standards Board (APESB) and was the inaugural Technical Director during APESB's first decade of operations (2007-2016). As CEO, he manages the implementation of the Board's strategy, national and international stakeholder engagement, operations and technical work program. In addition, he functions as the Chair of the Board's standard development taskforces. He has also represented Australia's interests at the IESBA's National Standards Setters Group since 2009.

At IESBA, Mr Wijesinghe is a Member of the IESBA’s Planning Committee, Tax Planning and Related Services Taskforce and the Sustainability Taskforce. In December 2023, he was appointed as the Chair of the IESBA’s Firm Culture and Governance Working Group.

Mr. Wijesinghe worked in public practice with EY and Deloitte from 1994 to 2004 and was an Audit Director at Deloitte, Melbourne. He also spent several years in energy companies in financial reporting roles, including ASX listed AGL Energy (2005-2006) and was a member of the AGL IFRS project team.

Mr. Wijesinghe is an accounting graduate of Monash University and holds an MBA from Deakin University. He has also completed the Advanced Management Program of Melbourne University and is a Graduate Member of the Australian Institute of Company Directors.

The latest IESBA eNews has been released and is available here. 

The 2-page newsletter includes highlights of the various activities going on in and around the IESBA.