Timm Klare became the Technical Advisor for Maik Esser-Müllenbach in January 2022.

Mr. Klare works for the German Supreme Audit Institution (SAI). He is an audit manager in the division responsible for international auditing and accounting standards and external audit mandates. Mr. Klare advises the World Food Programme (WFP) audit team of the German SAI. Previously, he led several financial audits during the German SAI's membership on the United Nations Board of Auditors from 2016 to 2022, including the United Nations Peacekeeping Operations.

Mr. Klare has over ten years of technical accounting experience in both the public and private sectors. He started his career at PricewaterhouseCoopers (PwC) in Berlin in 2011. In this role he provided audit and advisory services to international and domestic clients. He joined the German SAI in 2015.

Mr. Klare is a certified public accountant and tax advisor. He holds a Bachelor of Science in business administration and a Master of Science in finance, accounting and taxes from the Georg August University of Göttingen.

Mr. Abdullah Al-Mehthil became a member of the International Public sector Accounting Standards Board in January 2022, nominated by Ministry of Finance, Saudi Arabia. Mr. Abdullah Al-Mehthil is an Assistant Undersecretary - Deputyship of Accounts & Finance in the Ministry of Finance; he is heading the country's Cash to Accrual program.

Mr. Al-Mehthil has more than 20 years of in-depth experience across the public and private sectors in the areas of financial planning, risk management, corporate governance, digital transformation, and accounting & control. Prior to joining the Ministry, Mr. Al-Mehthil worked for leading conglomerates in Oil & Gas and automotive industries. Mr. Al-Mehthil sits on the Boards and Audit Committees of leading companies in KSA.

Mr. Al-Mehthil holds a master's degree in accounting and Information Systems and a bachelor's degree in accounting & Business Administration from the University Of Kansas. In addition to completing a Leadership program in Insead Business School, Mr. Al-Mehthil is a Certified Public Accountant in the US & Certified Public Accountant in Saudi Arabia.

Liang Yang was a member of the IPSASB until 2024. Ms. Yang s a technical partner at Deloitte China, with over 25 years of auditing and professional advisory experience with international accounting firms serving public and private sector entities in China and beyond. Ms. Yang served as a member of the Government Accounting Standards Board of the Ministry of Finance (MoF) of China from 2016 to 2019 and is a member of the Accounting Standards for Business Enterprises Advisory Committee of the MoF of China from 2016 to 2023.

Since 2022, Ms. Yang has served on the IPSASB, supported by the Chinese Institute of Certified Public Accountants (CICPA).

Ms. Yang graduated from Fudan University with a Bachelor's degree in Economics and earned a Master's degree in Science in Professional Accountancy at the University of London. Ms. Yang is a senior member of the Chinese Institute of Certified Public Accountants (CICPA), and a fellow of the Association of Chartered Certified Accountants (ACCA).

Her Technical Advisor is Qiang Zhang.

Dr. Maik Esser-Müllenbach was appointed as a member of IPSASB from January 2022. He was nominated by the Bundesrechnungshof, the German Supreme Audit Institution (SAI). Dr. Esser-Müllenbach is the German SAI's team leader in charge of international auditing and accounting standards and external audit mandates. He represents the German SAI in the Financial Audit and Accounting Subcommittee (FAAS) of the International Organization of Supreme Audit Institutions (INTOSAI). Dr. Esser-Müllenbach coordinated and monitored audit work performed within the German SAI's membership on the United Nations Board of Auditors from 2016 to 2022. The German SAI's portfolio included various United Nations organizations and agencies.

He has more than 20 years of experience in the public sector. He started his career as an academic researcher at the Ruhr University Bochum. Subsequently he worked for the Federal Financial Supervisory Authority and then joined the German SAI in 2011. Before moving to the international relations unit, he was an audit manager in the areas of national debt management and financial market stabilization including winding-up agencies. On the European level, he carried out audit work in the context of the European debt crisis. Dr. Esser-Müllenbach holds a Master's degree in economics. He was awarded a PhD for a thesis on international accounting for business combinations in 2004.

His Technical Advisor is Timm Klare.

The IPSASB launched eIS – a centrally located digital gateway to the international standards that guide the accountancy profession, including IPSAS, the international accrual-based accounting standards increasingly used by governments and other public sector entities around the world.

eIS, or e-International Standards, makes the official standards of the IPSASB more accessible and easily digestible by allowing for convenient digital access anywhere with an internet connection and across multiple devices.

Previously, the standards were only available as harder-to-navigate PDFs or as printed copies and handbooks. The intuitive navigation, advanced search functions and filters, and straightforward controls of eIS make the standards easier to access and utilize. Current and previous versions of standards are available in one place for use and comparison without the need to obtain multiple handbook editions.

 “Accrual financial reporting is fundamental to transparency and accountability in the public sector, as well as providing information for good decision making. By 2030, 81% of the jurisdictions in the 2021 International Public Sector Accountability Index reporting on accrual are projected to be making use of IPSAS as part of their accrual financial reporting frameworks.” said Ian Carruthers, IPSASB Chair. “Given the projected growth of IPSAS adoption and implementation globally, eIS is a timely and crucial platform that will improve the accessibility of the standards.”

eIS was developed by IFAC collaboratively with the IESBA, the IAASB, and the IPSASB. The four organizations, through surveys and conversations with key stakeholders, identified the key elements required to deliver a practical, modern platform allowing the profession easier access to international standards, while providing enhanced usability.

To learn more about eIS, visit https://eis.international-standards.org/.

To explore accrual-based reporting frameworks and IPSAS adoption globally, visit the International Public Sector Financial Accountability Index.

About the IPSASB

The International Public Sector Accounting Standards Board (IPSASB) works to strengthen public financial management globally through developing and maintaining accrual-based International Public Sector Accounting Standards® (IPSAS®) and other high-quality financial reporting guidance for use by governments and other public sector entities. It also raises awareness of IPSAS and the benefits of accrual adoption. The Board receives support from the Asian Development Bank, the Chartered Professional Accountants of Canada, the New Zealand External Reporting Board, and the governments of Canada and New Zealand. The structures and processes that support the operations of the IPSASB are facilitated by the International Federation of Accountants (IFAC). For copyright, trademark, and permissions information, please go to permissions or contact permissions@ifac.org.

The International Public Sector Accounting Standards Board^® (IPSASB^®) welcomes the IFRS Foundation Trustees announcement of the formation of the International Sustainability Standards Board (ISSB), together with the publication of the prototype climate and general disclosure requirements developed by the Technical Readiness Working Group (TRWG).

“Climate change is an issue that is increasingly important to us all. Urgent public sector action will be critical to successfully addressing climate change, through the combination of its central roles as policy setter, regulator, funder and in service delivery. Strong governance, effective implementation, and accountability for the use of public sector resources will all be essential if governments are to play their parts in addressing climate change and sustainability more broadly,” said Ian Carruthers, IPSASB Chair.

“The guidance from the new ISSB will provide important tools for both effective decision making and strong reporting on sustainability issues globally. While having an investor focus, with suitable interpretation it has the potential to provide a basis for some of the guidance that jurisdictions will require for tracking their progress in reaching their climate change targets and other key sustainability initiatives such as the UN’s Sustainable Development Goals. The IPSASB looks forward to working closely with the ISSB as exploration starts of public sector sustainability reporting guidance needs following COP26.”

Sustainability is a focus area of the IPSASB. Learn about the IPSASB’s thinking related to sustainability and its existing guidance.

About the IPSASB

The International Public Sector Accounting Standards Board (IPSASB) works to strengthen public financial management globally through developing and maintaining accrual-based International Public Sector Accounting Standards® (IPSAS®) and other high-quality financial reporting guidance for use by governments and other public sector entities. It also raises awareness of IPSAS and the benefits of accrual adoption. The Board receives support from the Asian Development Bank, the Chartered Professional Accountants of Canada, the New Zealand External Reporting Board, and the governments of Canada and New Zealand. The structures and processes that support the operations of the IPSASB are facilitated by the International Federation of Accountants (IFAC). For copyright, trademark, and permissions information, please go to permissions or contact permissions@ifac.org.