Chief Audit Executive at Credicorp Ltd.

Jose Esposito has been the Chief Corporate Audit Officer of Credicorp Ltd. since January 2010. He is a former member of the Board of Directors of the Institute of Internal Auditors Global and Chairman of the Financial Services Guidance Committee Board of IIA Global. Mr. Esposito has also served as Chairman of the Committee of Internal Auditors of the Latin American Federation of Banks and Chairman of the Committee of Internal Auditors of ASBANC. Currently, he is a lecturer in the Master of Finance program at the Universidad del Pacífico and Director of the specialization in Integral Risk Management.

Since 1996, Mr. Esposito has held various positions with Credicorp Ltd. His last position prior to leading the Audit Division at Credicorp Ltd. was at Pacífico Peruano Suiza Companía de Seguros y Reaseguros S.A., where he was CFO and the Controller’s Officer. He was also Vice Chairman of the Board of Directors of Pacífico Salud EPS S.A., Vice Chairman and Director of the Board of the Lima Stock Exchange, Director of Cavali ICLV S.A. and Chairman of the Board and General Manager of Credibolsa SAB S.A.

Mr. Esposito holds a bachelor’s degree in economics from Universidad del Pacífico, Lima (Peru) and a master’s degree in economics from the University of Wisconsin – Milwaukee (United States). He also held the designation of Certified Internal Auditor (CIA) and Risk Management Assurance (CRMA) by the Institute of Internal Auditors Global; Risk and Information Systems Control (CRISC) by ISACA; and Anti-Money Laundering Certified Associate (AML/CA) from the Florida International Bankers Association and Florida International University (United States).

Former Board Member and Acting Chair of the Public Company Accounting Oversight Board

Duane M. DesParte was appointed to the IAASB-IESBA Stakeholder Advisory Council in January 2024. Previously, he was appointed by the US Securities and Exchange Commission as a board member of the US Public Company Accounting Oversight Board (PCAOB), serving from April 2018 through October 2023 (including as Acting Chairperson from June 2021 to January 2022). From October 2020 through April 2023, Mr. DesParte served as Chair of the International Forum of Independent Audit Regulators.

Prior to the PCAOB, Mr. DesParte served for 10 years as Senior Vice President and Corporate Controller of Exelon Corporation, then a Fortune 100 company in the energy industry. Prior to this chief accounting officer role, he served in various business unit finance and controller officer positions.

Before joining Exelon in 2003, Mr. DesParte was an audit and assurance partner in Deloitte's Chicago office. He joined Deloitte in 2002 after spending nearly 17 years at Arthur Andersen. In public accounting, Mr. DesParte primarily performed financial statement audits for public company SEC registrants.

Mr. DesParte graduated with highest honors from the University of Illinois at Urbana-Champaign in 1985 with a Bachelor of Science degree in Accountancy. He joined Andersen in 1985 and achieved partner status in 1998. He became a Certified Public Accountant in 1985, is licensed in Illinois, and is a member of the AICPA and Illinois CPA Society.

Chief Executive Officer of Public Accounting, Association of International Certified Professional Accountants

Sue Coffey is CEO of Public Accounting at the Association of International Certified Professional Accountants. In this role, Ms. Coffey leads the Association's strategy to advance public accounting domestically and globally and sets strategy for the Association's assurance, advisory, tax and practice management initiatives in the U.S. and abroad. Her most recent focus is on securing a robust and highly skilled U.S. CPA talent pipeline; promoting the value and relevancy of U.S. CPAs and CPA firms, including evolving the profession's core services, leveraging emerging technology and advancing practice quality; and creating opportunities for practice growth around the use of new technologies and in emerging service areas, including environmental/social/governance.

Ms. Coffey has served as a technical advisor for the AICPA & CIMA's representative on the IFAC Board of Directors for many years, has served on IFAC advisory committees and is a representative on the Global Accounting Alliance. She is a licensed CPA in New York and New Jersey. She is consistently on Accounting Today's Top 100 Most Influential People in Accounting list. Prior to joining the Association, Ms. Coffey was with PricewaterhouseCoopers' audit and assurance practice. She holds a Bachelor of Science degree in accounting from Fairfield University.

Secretary General at the General Council for Islamic Banks and Financial Institutions

Dr. Abdelilah Belatik was appointed to the Stakeholders Advisory Council in January 2024.

Dr. Belatik currently serves as the Secretary General of General Council for Islamic Banks and Financial Institutions (CIBAFI), a role he has held since March 2014. Prior to this, he was the Assistant Secretary General at the Islamic Financial Services Board in Malaysia from 2010-2014. Dr. Belatik also has extensive experience in the private sector, having worked with PricewaterhouseCoopers in Luxembourg, New York and Hong Kong from 2001-2009.

Dr. Belatik's influence extends beyond CIBAFI as he is the founding president of Turritopsis, the Strategic Institute for Sustainable Development, Brussels, Belgium. In addition to the Stakeholder Advisory Council, Dr. Belatik holds memberships on several other international boards and advisory groups. These include the Public Interest Monitoring Consultative Committee of AAOIFI, the IASB Advisory Group on Islamic Finance, and the Arab Authority of Agricultural Investment and Development (AAAID), UAE. He is also an Independent non-executive director on the Board of Trustees of the Waqf Fund at the Central Bank of Bahrain.

Dr. Belatik holds a Doctor of Business Administration degree and a Master of Applied Business Research from Switzerland. He also earned a Master of Science in Business Engineering and a Bachelor of Arts in Commercial Sciences from Brussels, Belgium.

Dr. Bello Lawal Danbatta was previously the Secretary-General of the Islamic Financial Services Board (IFSB), a role he held from 2018 to January 2024. Previously the Director of the Centre of Consultancy and Executive Programmes at INCEIF, he has over 29 years combined experience in the private, academia, financial services regulation, and supervision sectors across Africa, Europe, Asia and the Middle East. He is a Member of the Accounting and Auditing Board of Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI), and has chaired various working groups for the issuance of financial accounting standards for Islamic financial institutions. He has also been involved in the development and drafting of standards, guidelines and frameworks for capital adequacy, risk management, accounting, auditing, ethics as well as supervision and regulation of Islamic finance for various countries. He concurrently served as member of Basel Consultative Group (BCG) under Basel Committee on Banking Supervision (BCBS) in Basel, Switzerland and a Consultative Advisory Group member for International Ethics Standards Board for Accountants and International Auditing and Assurance Standards Board since 2018.

Dr. Danbatta holds a Ph.D. in Islamic Banking and Finance from the International Islamic University Malaysia, and an MBA in Corporate Finance. He is a Chartered Accountant with ACCA-UK, a Licensed International Financial Analyst (LIFA-UK), a Fellow of Certified Islamic Professional Accountants (CIPA) and a member of the Chartered Institute of Islamic Finance Professionals (CIIFP), Nigerian Institute of Management (NIM), Certified Pension Institute of Nigeria (CPIN), Institute of Chartered Accountants of Nigeria (ICAN), and International Council for Islamic Finance Educators (ICIFE). Dr. Danbatta is a known Islamic banking and finance consultant, and has been active in providing Islamic finance training and consultancy to central banks, securities commissions, deposit insurance corporations and Islamic banks. He also has a number of publications on Islamic banking, corporate governance and earnings management.

In addition to these corporate engagements, he also held the positions of Assistant Professor at Sultan Qaboos University Oman, a Research Fellow at the Accounting Research Institute (ARI) of University Technology MARA (UiTM), Malaysia and Academic Fellow at Insaniah University Malaysia. He has worked with the Highland Bank of Nigeria Plc, Peugeot Automobiles and Securities and Exchange Commission of Nigeria.

Coordinating Director, Directorates of Accounting Standards (Public and Private Sectors) and Sustainability Reporting Unit, Financial Reporting Council of Nigeria

Dr. Iheanyi Odinakachi Anyahara has over three decades of industry experience, of which more than 20 years have been in financial reporting and management, accounting standard setting and financial reporting regulation at the Financial Reporting Council (erstwhile Nigerian Accounting Standards Board). He acted as the Executive Secretary/Chief Executive Officer of Financial Reporting Council of Nigeria during a 14-month interregnum (March 1, 2020 to May 18, 2021) when he was charged with responsibility for steering the agency to maintain the steady oversight of financial reporting nationwide. He is currently the Coordinating Director/Head, Directorates of Accounting Standards (Public & Private Sectors) and Sustainability Reporting Unit at the Financial Reporting Council of Nigeria.

Dr. Anyahara has played several leadership roles in the local and global accounting profession due to his readiness for service when called upon. He served as a member of Inter-Ministerial Committee on National Chart of Accounts for Nigeria as well as member of the IPSAS GAP analysis Committee. He was the Secretary to the National Stakeholders’ Committee on the Roadmap to the Adoption of International Financial Reporting Standards (IFRS) in Nigeria.

Dr. Anyahara is member of several professional bodies among which are Fellow, Institute of Chartered Accountants of Nigeria (ICAN), Fellow, Association of Forensic Accounting Researchers and Nigerian Institute of Management. He serves as a resource to both the Institute of Chartered Accountants of Nigeria and Association of National Accountants of Nigeria. He is also a member of the ICAN’s Corporate Reporting faculty.

Dr. Anyahara is a technical advisor to International Public Sector Accounting Standards Board (IPSAS) member Yacuoba Traore, having previous served as a technical advisor to IPSASB member Christopher Nyong. Dr. Anyahara is currently the Chair, Adoption Readiness Working Group (ARWG) for sustainability reporting in Nigeria.

Chair of the Commission on Financial Reporting of the European Federation of Financial Analysts' Societies

Javier de Frutos has more than 30 years of experience working in international capital markets. While at BBVA in Europe, the US, and Latin America and the Bank of Tokyo (currently MUFG), Mr. de Frutos led different groups across-disciplines to execute large scale cross-country transactions. He has served on the board of several private equity funds and portfolio companies in the US, Europe, and Mexico.

As the chair of the Commission on Financial Reporting (CFR) for the European Federation of Financial Analysts’ Societies (EFFAS), Mr. de Frutos leads initiatives in corporate reporting and assurance with investors and European regulatory bodies. He coordinates the drafting of EFFAS’s responses to EFRAG and IFRS documents. Mr. de Frutos has been a member of the EFRAG’s board, the IFRS-CMAC and the IFRS Advisory Council between 2018-2023.

Mr. de Frutos graduated from Complutense University of Madrid and earned a master’s degree in economics from New York University. He is a regular speaker in international financial conferences and a lecturer on the IEB of Madrid’s Wharton program.

Founder and Managing Partner, Usmani & Co.

Ms. Usmani is a Council Member of the Institute of Chartered Accountants of Pakistan (ICAP). She is a member of Auditing Standards & Ethics, Practicing Development, and Marketing Committees of ICAP. She also chairs the CA Women and SAFA Women Leadership Committees and was previously the vice president of ICAP in 2019-2020. During her two consecutive four-year tenures, she chaired the Examination, Internal Audit Practice, Overseas and Women Committees.

Ms. Usmani is an audit, advisory and tax practitioner. She is Founder & Managing Partner of Usmani & Co. an all women led SMP and a partner of MGI-Ilyas Saeed & Co. Before establishing her practice in 2004, she held senior leadership roles in the financial sector in Pakistan for a decade.

Ms. Usmani is currently a member of the board/committees of public sector organizations in Pakistan. She is also a technical advisory for the International Federation of Accountants (IFAC) Small and Medium Practices Advisory Group. She also holds the distinction as first elected woman council member and vice president of ICAP in its 56-year history.

Ms. Usmani earned a Bachelor of Commerce at Karachi University (KU) and is a fellow member of both ICAP and the Institute of Corporate Secretaries of Pakistan. She is a regular speaker and authored numerous articles for IFAC's Knowledge Gateway and other local publications.

Head of the Corporate Finance and Reporting Unit, European Securities and Markets Authority

Isabelle Grauer-Gaynor was appointed to the Stakeholder Advisory Council in 2024.

Ms. Grauer-Gaynor is the Head of ESMA's Corporate Finance and Reporting Unit. Prior to her role at ESMA, she has held roles as a Partner in Mazars' Financial Reporting Technical Services Department, as IFRS Technical Director of the Autorité des Normes Comptables (ANC - the French accounting standard-setter) and in various fields, capacities and countries at PwC.

Ms. Grauer-Gaynor is also a member of the IFRS Foundation's Advisory Council. She is also appointed as specialised examiner for the French auditor's certification (CAFCAC). She is a French Chartered Accountant and an Ecole Supérieure de Commerce de Paris (ESCP) alumni where she took audit as her major.

Partner & Africa Risk and  Quality  Leader at PwC

Mrs. Vicki Myburgh joined the Stakeholder Advisory Council in January 2024.

Mrs. Myburgh is currently the PwC Africa Risk and Quality Leader with responsibility for 14 territories across the Africa region. She previously served as the PwC Africa Quality Review Leader and as an audit partner on large multinational client engagements.

Mrs. Myburgh is currently a member of the PwC Africa Leadership Team and the PwC South Market Area Leadership Team.

Mrs. Myburgh qualified as a Chartered Accountant (South Africa) through the South African Institute of Chartered Accountants (SAICA) of which she is a member having earned a Bachelor of Accountancy (BAcc) at the University of the Witwatersrand in Johannesburg, South Africa. She is also a registered as an auditor with the Independent regulatory Board for Auditors (IRBA) in South Africa.