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.

Chair, Auditing and Assurance Standards Board (Australia)

Mr. Doug Niven joined the Stakeholder Advisory Council in January 2024.

Mr. Niven is full-time Chair and CEO of the Australia's Auditing and Assurance Standards Board (AUASB). He was previously Chief Accountant of the Australian Securities and Investments Commission (ASIC), where he was responsible for financial reporting and audit strategy and policy, complex accounting and audit matters, stakeholder liaison and international. He also had operational responsibility for reporting and audit surveillances from 2008 to 2021 and continued to have a key role in those programs.

Mr. Niven was a member of the International Organisation of Securities Commission's (IOSCO's) Committee 1 on Accounting, Audit and Disclosure, Auditing Subcommittee (past Chair), Accounting Subcommittee, IFRS Information Sharing Subcommittee (Chair), Sustainability Technical Review Coordination Group, Sustainability Assurance Working Group and ISSB Protocols Working Group.

Mr. Niven was also a member of the International Forum of Independent Audit Regulators (IFIAR), its Board, Global Audit Quality Working Group, Standards Coordination Working Group, Enforcement Working Group, International Cooperation Working Group (Chair), Inspection Survey Task Force and Sustainability Task Force.

Mr. Niven joined ASIC in 1998 and was at Deloitte Touche Tohmatsu from 1983. He has a Bachelor of Economics degree from Sydney University and is a Fellow of Chartered Accountants Australia and New Zealand.

Director, Accounting Policy Division, Office of the Superintendent of Financial Institutions, Canada

David Correia joined the Stakeholder Advisory Council in January 2024, designated by the International Association of Insurance Supervisors (IAIS), a member of the Monitoring Group. Mr. Correia is the Director responsible for insurance accounting at OSFI in the Accounting Policy Division. Mr. Correia joined OSFI in August 2016 and is responsible for OSFI’s insurance accounting policy work including the project management of IFRS 17, as well as supporting OSFI Supervision.

Internationally, Mr. Correia represents OSFI at the International Association for Insurance Supervisors (IAIS) on accounting and auditing related matters.  Prior to joining OSFI, Mr. Correia held various senior roles within the financial services industry including roles in reinsurance, retail banking and capital markets with responsibilities in treasury, accounting, audit, tax, and compliance.

Mr. Correia is a Chartered Professional Accountant (CPA), Chartered Accountant (CA), and holds a Specialized Honours Degree (HBA) in Economics and a Bachelor’s Degree (BA) in Business from York University.

Head of Sustainability & Stewardship, Asia-Pacific, Impax Asset Management

Ms. Nana Li became a member of the Stakeholder Advisory Council of the IAASB and the IESBA in Jan 2024.

Ms. Li joined Impax in 2022 and is responsible for leading Impax's sustainability and ESG research and advocacies in Asia-Pacific. Prior to joining Impax, Ms. Li worked as the Research Director at the Asian Corporate Governance Association (ACGA). At ACGA, Ms. Li published five significant reports relating to corporate governance research in Asia. Since 2018, Ms. Li has been the Chair of ACGA's China working group, a role she continues to fill today. Upon joining Impax, Ms. Li remains a Specialist Consultant to ACGA. Ms. Li has spoken at international conferences hosted by many financial institutions and international organisations. She was also interviewed by mainstream finance media in different countries.

Besides SAC, Ms. Li also sits on the Financial Capital Committee of the International Corporate Governance Network (ICGN), the ESG Committee of the Women in Finance Asia and the Caixin China ESG30 Forum. She is also an instructor of the Association of Stewardship Professionals (StePs).

Ms. Li has an MBA from the University of Chicago (Honors), a Master of Finance from the University of Hong Kong (Dean's List), and a Bachelor of Commerce from the University of New South Wales (Distinction). She is a CFA charterholder and has finished the HKICPA Qualification Program.

Assistant Director, Finance, International Monetary Fund

George Kabwe is an Assistant Director in the IMF Finance Department. He heads the Safeguards Assessment Division. He has worked in various roles on financial reporting issues, policy work on the IMF’s finances, and due diligence in the lending operations. Prior to the IMF, he worked in the private sector at KPMG in the United Kingdom and the United States. Mr. Kabwe has a bachelor’s degree in Electronics and Computer Engineering from the University of Birmingham (UK) and an MBA from the Wharton School, University of Pennsylvania. He is a fellow of the Institute of Chartered Accountants in England and Wales.