Dr. Jens Engelhardt became Technical Advisor to Prof. Dr. Jens Poll in January 2018. Dr. Engelhardt is Senior Manager in the Audit & Accounting Division at the German Chamber of Public Accountants (Wirtschaftsprüferkammer – WPK). He is a member of Accountancy Europe (AE)’s Professional Ethics and Competencies Working Group.

Dr. Engelhardt is a lawyer and holds a PhD in comparative law.

Gregory Driscoll is a Partner in the Risk Management, Independence Group at KPMG LLP in the United States.  In this role, Mr. Driscoll has responsibilities related to ethics and independence for KPMG-US and participates with KPMG International’s Global Independence Group.  Previous to this role, Mr. Driscoll also served in the Department of Professional Practice for KPMG-US, which included a practice fellowship with the US Governmental Accounting Standards Board (GASB). During his fellowship, Mr. Driscoll also was partially seconded to the International Public Sector Accounting Standards Board. 

Mr. Driscoll is a Certified Public Accountant and a member of the American Institute of Certified Public Accountants.  He has a BS in Accounting from Fairfield University.

Professor Winifred Mary Tarinyeba Kiryabwire was appointed to the International Ethics Standards Board for Accountants (IESBA) in 2018 as a self-nominated public member. Sheis an Associate Professor of law in the department of Commercial Law at the School of Law, Makerere University in Uganda. Areas of expertise include corporate law, securities regulation, and corporate governance.

Outside academia, Ms. Kiryabwire has advised various government agencies and inter-governmental bodies on the development and implementation of company law and securities regulatory frameworks.

Ms. Kiryabwire is a certified company director and serves as non- executive director for a financial institution in Uganda (DFCU Bank Limited) where she is a member of the Audit Committee, Risk and Credit Committee and chair of the Remuneration Committee. In addition, she is a non- executive director of a multi donor funded financial sector development organization (Financial Sector Deepening Uganda) where she chairs the Investment Committee and is a member of the Audit, Finance, and Risk Committee.  

Ms. Kiryabwire has previously served as Chairperson of Gatsby Microfinance Uganda Limited, member of the Governing Council of Mbarara University of Science and Technology and member of the board of Makerere University Holdings Limited, African Alliance Uganda Ltd, member of the Public Sector Administration Audit Committee and Vice- Chairperson of the Uganda National NGO Quality Assurance Mechanism.

She is a member of the Institute of Directors (UK), International Insolvency Institute and INSOL International. Ms. Kiryabwire holds a Doctor of Science of Law degree (JSD) and Master of Science of Law degree (JSM) from Stanford University, as well as a Master of Laws degree (LL.M) from Cambridge University, UK; a Postgraduate Diploma in Legal Practice (PGDLP).

Sung-Nam Kim became a member of the International Ethics Standards Board for Accountants in January, 2021. He was nominated by the Korean Institute of Certified Public Accountants (KICPA).

Mr. Kim is currently a non-partner advisor of EY Korea and an Executive Auditor of the KICPA. He retired from EY Korea as a Risk Management partner in June 2018. He served as a member of the Korea Accounting Standards Board (2005-2009) and the Ethics Standards Board of the KICPA (2016- 2020).

Mr. Kim received a Bachelor's Degree and an MBA in accounting at Sung Kyun Kwan University in Korea and is a member of the KICPA and a former member of the AICPA.

Highlights from the IESBA's December 4 - 8, 2017 meeting in Livingstone, Zambia.

• 00:13 - Introduction: Ken Siong, IESBA Technical Director
• 00:50 - Highlights & Key Developments: Stavros Thomadakis, IESBA Chairman
• 03:07 - Part C of the IESBA Code: Helene Agelii, IESBA Member 
• 05:04 - Professional Skepticism – Richard Fleck, IESBA Deputy Chair 
• 08:08 - Safeguards: Gary Hannaford, IESBA Member 
• 12:11 - Structure of the IESBA Code, Don Thomson, Task Force Chair and former IESBA Member 
• 14:26 - Closing Remarks: Ken Siong, IESBA Technical Director

The objective the IESBA’s Role and Mindset Expected of Professional Accountants (Role and Mindset) project is to ensure that the Code promotes the role, mindset and behavioral characteristics expected of all professional accountants when performing their professional activities.

Update: The IESBA has extended their deadline to March 1, 2018 to give stakeholders an extra month to respond to their Fees Questionnaire. 

The International Ethics Standards Board of Accountants (IEBSA) recently opened a public survey to seek individual views about the level of fees charged by audit firms. The survey seeks views and information from stakeholders: investors and other users of financial statements, the corporate governance community, the regulatory and audit oversight community, preparers, firms, national standard setters, IFAC member organizations, academics, and others.

The IESBA is exploring a number of matters related to fees charged by firms to investigate whether there is a need for further enhancements to the Code of Ethics for Professional Accountants or to commission of staff guidance. This survey is part of the IESBA’s fact finding efforts and the responses will help inform the IESBA’s consideration of the relevant matters.

Respondents are asked to submit their completed PDF questionnaires via the IESBA website, using the “Submit a Comment” link. Completed questionnaires are requested by  March 1, 2018