Matteo Pozzoli became a member of the Small and Medium Practices (SMP) Committee in January 2017. He previously served as Technical Advisor to SMP Committee Chair Giancarlo Attolini from 2008 to 2014. He was nominated by the Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili (CNDCEC).

Mr. Pozzoli collaborates with CNDCEC’s Research Department on national and international professional standards. He is Technical Advisor at the Corporate Reporting Policy Group of Accountancy Europe (formerly FEE), and is Associate Professor at the University of Naples Parthenope.

Mr. Pozzoli has a bachelor’s degree in business economics in public administration and is a chartered accountant and statutory auditor.  He has contributed to numerous professional and scientific publications.

Naofumi Higuchi became a member of the IFAC SMP Advisory Group (SMPAG) in January 2017. He was nominated by the Japanese Institute of Certified Public Accountants (JICPA).

Mr. Higuchi is a Technical Director at JICPA, the organization for the CPA profession in Japan. He assists member CPAs working in SMPs to implement International Financial Reporting Standards (IFRS) by providing a series of seminars and workshops. JICPA also provides tools, guidelines, and special training sessions for members in SMPs to be utilized when supporting start-ups, new business development, and business revitalization.

Mr. Higuchi is a professor (part-time) specializing in IFRS at Tohoku University Accounting School in Japan since 2018. 

Mr. Higuchi received his CPA qualification in 2001 while working as a manager in financial services with ChuoAoyama PricewaterhouseCoopers in Japan.

Mr. Higuchi holds a bachelor of economics degree from Keio University, Japan, and a master's degree (Master of Laws) from University of Tsukuba, Business Science School.  

Klaus Bertram became a member of the IFAC SMP Advisory Group (SMPAG) in January 2016. He was nominated by the Institut der Wirtschaftsprüfer (IDW) and Wirtschaftsprüferkammer.

Mr. Bertram is a Founder and Managing Partner of DELTA Revision GmbH, Mannheim, Germany, an independent member of International Practice Group.

He has more than 20 years of experience in the accountancy profession as a German Public Auditor, German Tax Advisor, and Certified Valuation Analyst (CVA). Mr. Bertram is also a member of the Financial Reporting Section of the IDW Auditing and Accounting Board.

Mr. Bertram holds a degree in economics from the University of Paderborn, Germany. He is the publisher and author of a professional commentary on German GAAP, as well as the author of many articles in various accountancy journals.