Agustina Llambi is responsible for developing IPSAS and addressing constituents' needs. She works with Task Forces, IPSASB Members, and Technical Advisors to deliver on the IPSASB’s Work Program. Currently, she leads the Measurement Application Phase and Making Materiality Judgments projects. She also leads stakeholder engagement in Latin America, raising awareness, building alliances, and supporting regional initiatives to strengthen public financial management. Agustina led the development of the Property, Plant, and Equipment (IPSAS 45), the IPSASB's 2024-2028 Strategy and Work Program, and Reporting Sustainability Program Information—Amendments to RPGs 1 and 3: Additional Non-Authoritative Guidance.

Before joining the IPSASB, Agustina provided accounting advisory services to TD Bank - Wholesale Segment on complex accounting transactions and implementing new and amended accounting standards. Agustina has over 10 years of accounting professional experience in the private sector, specifically in financial institutions. She started her accounting career at Deloitte’s Audit Practice – Financial Institutions.

Agustina is a Canadian Chartered Professional Accountant with a Bachelor of Commerce (Honors) from Toronto Metropolitan University.

Ross leads the IPSASB staff team, work program delivery, and stakeholder outreach and engagement. Recently, Ross’ focus has been on strategic initiatives to broaden the IPSASB’s funding, strengthen the institutional support needed for public sector sustainability reporting, and determine the future financial reporting standard-setting plan to account for the increasing use of IPSAS.

Ross joined IPSASB in 2013 and led the implementation of the Board’s governance activities and the establishment of the Consultative Advisory Group. Ross also developed and oversaw the IPSASB’s financial instruments projects, and the strategy and work program.

Before joining the IPSASB, Ross worked for several years for a big-4 accounting firm in Canada and Japan. Ross focused on complex accounting and audit assignments related to public utilities, industrial companies, and financial institutions. Ross is a Canadian Chartered Professional Accountant.

Joanna Spencer is a senior manager at the IPSASB and is responsible for the development of accounting standards for the public sector as well as working on other technical projects. Joanna is currently working on several projects including developing an IPSAS for Retirement Benefit Plans. Other projects include Non-current Assets Held for Sale and Discontinued Operations, and Property, Plant and Equipment. Joanna is also part of the IPSASB Social media team.

Prior to joining the IPSASB, Joanna was a project manager with the Australian Accounting Standards Board (AASB), where she worked on various projects including Revenue, and Reporting Service Performance Information. Joanna was also the technical advisor to the Australian IPSASB member. Whilst at the AASB, Joanna was seconded to the UK Financial Reporting Council (FRC) as a project director. During her three years at the FRC, Joanna developed the public benefit entity/not-for-profit requirements for FRS 102 The Financial Reporting Standard for the United Kingdom and the Republic of Ireland. Joanna also has experience in the mining, and advertising industries.

Ms. Spencer holds a First-Class Honours Bachelor of Commerce with majors in Accounting and Marketing from the University of Tasmania (Australia). She is also a member of CPA Australia.