Robert Koethner became a member of the IAASB in January 2024.

Before his appointment to the IAASB, Mr. Koethner was the global Chief Accounting Officer and Vice President for the Mercedes-Benz Group AG in Germany for more than twenty years. During his career he was in constant exchange and interaction with audit firms as well as with governance bodies, including supervisory boards and audit committees, on an international scale.

From 2015 to 2017, Mr. Koethner served as a member of the IFRS Advisory Council to the International Accounting Standards Board (IASB), providing strategic advice on current and future projects and accounting standards from a preparer perspective. Mr. Koethner was also a member of the Administrative Board of the Accounting Standards Committee Germany from 2011 to 2023.

Mr. Koethner graduated with a Master of Arts (Economics) from Wayne State University (US) and a Master of Business Administration (Accounting, Financial Reporting, Audit) from the University of Saarland (Germany).

Hernán Casinelli became a member of the IAASB in January 2024, embarking on a three-year term after an individual nomination.

In Argentina, Mr. Casinelli serves as the Chair and General Director of the Accounting and Assurance Standards Committee, overseen by FACPCE, the nation's professional accountancy organization. He further holds a position as a board member of the Group of Latin American Accounting Standard-setters (GLASS), and contributes as a member of the governance group of IFR4NPO, dedicated to formulating globally applicable financial reporting guidelines for non-profit organizations.

Mr. Casinelli’s extensive experience encompasses previous contributions as a member of the IAASB's Reference Group for the ISA for LCEs project from 2020 to 2023 and as a member of the IASB's SME Implementation Group from 2010 to 2016.

Professionally, Mr. Casinelli specializes as a consultant in accounting and finance matters. His professional endeavors harmonize seamlessly with a substantial commitment to academia. Since 2013, he has served as the academic director of the IFRS Certificate Program at Universidad Austral, an institution recognized as Argentina's top non-governmental university and one of the foremost in Latin America, partnering with ICAEW in educational initiatives.

Mr. Casinelli holds an MSc in Finance from Universidad Austral, earning a BSc in Accounting from the University of Buenos Aires.

Chrystelle Richard became a member of the IAASB in January 2024. She was nominated by the Compagnie Nationale des Commissaires aux Comptes and the Conseil National de l'Ordre des Experts Comptables.

Dr. Richard is currently associate professor at ESSEC Business School. She has been assistant professor at Dauphine University, as well as visiting scholar at the London School of Economics, Sciences Po and Mines Paris – PSL. She teaches financial accounting and sustainable reporting in bachelor, master and executive programs. Her primary research interests focus on firms' oversight (financial audit, audit committees, proxy advisors) and new forms of economic governance (public-private partnerships, regulation of the financial industry). She has published in well-known academic journals, received the "Professor Teaching Award", taken responsibilities in the academic associations of her field, and been invited to participate in groups of experts in accounting and auditing at the national and international level.

Dr. Richard is a former student of the Ecole Normale Supérieure and holds a PhD in Management Studies.

James Gunn was appointed as the standard-setting boards’ Managing Director in June 2014 and as the International Foundation for Ethics and Audit’s Secretary and Treasury in December 2022. In this role, he serves as a resource and key source of advice for the Foundation’s Co-CEOs and chairs of the independent standard-setting boards and oversees the senior management of the boards.

Prior to this role, Mr. Gunn was the International Auditing and Assurance Standards Board Technical Director for more than a decade. Earlier in his career, he served in KPMG’s Canadian Assurance Practice and its Department of National Assurance and Professional Practice. He has extensive experience in audit and other assurance services, including those in connection with several significant capital market financing transactions. He has also lectured on auditing for several years.

Mr. Gunn is a Chartered Professional Accountant - Chartered Accountant in Canada and a Certified Public Accountant.

Dave Sullivan is a consultant and certified public accountant based in the United States. He spent more than 30 years as an audit partner at Deloitte. Prior to his retirement in 2021, he was the global audit and assurance quality leader for Deloitte, leading Deloitte Global audit quality strategy. He has held numerous leadership roles in Deloitte’s US firm, notably serving as the US audit and assurance quality leader. He was also a member of Deloitte’s executive committee and board of directors.

Dave has served as a member of the Professional Practice Executive Committee of the Center for Audit Quality, Financial Accounting Standards Advisory Committee of the US Financial Accounting Standards Board, Standing Advisory Group of the US Public Company Accounting Oversight Board, and the US SEC and Financial Reporting Institute’s Advisory Councils. Earlier in his career, he was a fellow at the US Financial Accounting Standards Board.

He graduated from California State Polytechnic University, San Luis Obispo.

Jean Bouquot became IFAC President in November 2024 after serving as Deputy President for two years. Prior to his appointment, Mr. Bouquot joined the IFAC Board in November 2020, nominated by Compagnie Nationale des Commissaires aux Comptes (CNCC) and Conseil Supérieur de l'Ordre des Experts-Comptables (now Conseil National de l'Ordre des Experts-Comptables).

Mr. Bouquot was the president of CNCC from February 2017 to October 2020. From December 2012 to December 2014, he was vice-chairman of the Compagnie Régionale des Commissaires aux Comptes de Versailles (regional statutory auditors professional body) and member of the CNCC. From 2014 until 2016, he was chairman of the Compagnie Régionale des Commissaires aux Comptes de Versailles and in February 2015, he was appointed Board Member of the CNCC.

Partner at EY until October 2020, Mr. Bouquot was an audit partner since 1992 and has 40 years of experience, at Arthur Andersen from 1980 to 2002 and then EY. He was also in charge of assurance service line for France/Luxembourg/Maghreb from 2008 to 2015.

Mr. Bouquot attended HEC business school and Institut d'Etudes Politiques of Paris. He is an expert-comptable and commissaire aux comptes. He also served as a reserve colonel in the French Air Force from 2008 to 2020, including attending the Auditor 59 session at the Institut des Hautes Etudes de la Défense Nationale.

PIOB Secretary General since 2024

Dr. Martin B. Manuzi is the Secretary General of the Public Interest Oversight Board and has 25 years of international experience in regulatory and public interest matters relating to governance, reporting, assurance and tax.

Dr. Manuzi joined the Public Interest Oversight Board in 2022 as Nominations Director when the PIOB assumed responsibility for appointing members to the Standard-Setting Boards. In June 2023, he took over the Secretary General position from Gonzalo Ramos, first in an acting capacity and was subsequently appointed Secretary General on a permanent basis with effect from 1 March 2024.

Dr. Manuzi was extensively engaged while based in Brussels on EU regulatory and legislative initiatives in the audit and accountancy spheres from 2000 to 2020. Among his additional areas of activity prior to joining the PIOB are: ethical tax planning through his leadership of the CFE Tax Advisers Europe 2021 initiative on “an ethics quality bar for all tax advisers”; audit quality assurance through his establishment and Chairmanship of the Quality Assurance Network for non-PIE audit; and public sector accounting and reporting through his Chairmanship of the ICAEW-PwC discussion series on “Sustainable public finances – EU perspectives”.

From 2016 to 2020, Dr. Manuzi was Chair of the Accountancy Sub-Group of the UK Professional Business Services Council’s Mutual Market Access Group, addressing the impact of Brexit on the accountancy profession. In 2008, he was lead researcher and author of an authoritative study on the structure and functioning of international accountancy firms published by the Fédération des Experts Comptables Européens (now Accountancy Europe).

Dr. Manuzi completed a Ph.D. in 2000 on the Italian state industrial sector, addressing the impact of political interference in the management of the Italian state industrial sector through corporate governance case studies. He worked as a part-time university lecturer from 1993 to 1998 in modern economic and political history.

Lee White, FCA became IFAC's Chief Executive officer in March 2024.

Mr. White has worked as an assurance practitioner in both the private and public sectors, a securities and audit inspector regulator, and as the leader of a public interest body setting both global financial reporting an sustainability standards. His career has predominately been dedicated to serving the public interest.

Mr. White, who had been with the IFRS Foundation since 2018, has more than 30 years of global executive, regulatory and leadership experience. A chartered accountant, Mr. White led the creation of the International Sustainability Standards Board (ISSB) within the IFRS Foundation, and the launch of the ISSB’s first two standards in June 2023.

Before joining the IFRS Foundation, Mr White spent nine years with the Chartered Accountants Australia and New Zealand (CAANZ), including six years as its CEO (2012-2017). He has also worked as the Chief Accountant at the Australian Securities and Investments Commission (2004-2009), during which time he was directly involved in the creation of the International Forum of Independent Audit Regulators (IFIAR).

Mr. White holds a Bachelor's degree in Economics and Accounting from Macquarie University, as well as a Graduate degree in leadership from INSEAD.