This project addresses general improvements and International Financial Reporting Standards^® (IFRS^®) alignment improvements to IPSAS. General improvements consist of proposals for minor amendments to IPSAS identified by stakeholders. IFRS alignment improvements consist of proposals for minor amendments to IPSAS sourced from recent IFRS improvements and narrow scope amendment projects.

Iheanyi Anyahara became the Technical Advisor for Yacouba Traoré in January 2024.

Dr. 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 is the former Acting Executive Secretary/CEO of Financial Reporting Council of Nigeria (March 1, 2020 to May 18, 2021). Currently the Director/Head, Directorate of Public Sector Accounting Standards and Chair, Adoption Readiness Working Group for sustainability reporting in Nigeria.

Dr. Anyahara has played several leadership roles which include serving 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 also served as the Secretary to the National Stakeholders’ Committee on the Roadmap to the Adoption of International Financial Reporting Standards (IFRS) in Nigeria the committee that prepared the roadmap report which was approved by the Federal Executive Council under President Goodluck Jonathan.

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, Certified National Accountant and Nigerian Institute of Management.

He is a regular speaker in various fora especially on financial reporting regulation and the adoption of IFRS, IPSAS, anti-money laundering, corporate governance, sustainability reporting and other financial reporting related topics. He has facilitated on: Anti Money laundering at GIABA programme in Banjul Gambia, IFRS transition in London & Ghana, Corporate Governance at Board induction programmes of NAICOM, PENCOM, NDPHC, Royal Exchange Insurance and NNDC.

Iheanyi Anyahara is a first-class honours graduate from University of Nigeria, Nsukka; he also has M.Sc. Accounting from same university and MBA Accounting from University of Port Harcourt. He holds a PhD in Accounting from Babcock University, Ilishan Remo, Ogun State. He has attended contemporary continuing education programs at Harvard Business School, the London School of Economics, the Booth Business School, University of Chicago, Chicago and Wharton Business School, University of Pennsylvania, Philadelphia.

Giuseppe Grossi is Research Professor in Accounting at Nord University (Norway), Kristianstad University (Sweden) and Kozminski University (Poland). He holds a PhD in Business Administration from the University of Pisa (Italy). He was visiting scholar in several universities Europe, Asia, Australia, New Zealand and South America.

Giuseppe’s diverse research focuses on governmental accounting, hybrid forms of governance and performance of knowledge intensive public organizations, state owned enterprises and smart cities. He has extensive experience in conducting country and comparative studies with senior and emerging scholars from different disciplines around the world. He collaborates as expert with national and local governments, Supreme Audit Institutions, and the European Court of Auditors.

Giuseppe Grossi’s publications appear in leading accounting and public management journals. He is co-chair of the Special Interest Group on Hybrid Governance of the International Research Society on Public Management (IRSPM) and sits in the Board as vice-Chair of the Comparative International Government Accounting Research (CIGAR) Network. He is on the editorial board of several accounting and public management journals, Editor-in-chief of the Journal of Public Budgeting, Accounting and Financial Management and Associate Editor of Qualitative Research in Accounting & Management (Emerald).

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.

Ms. Liang Yang joined IPSASB in January 2022, as a self-nominee, supported by the Chinese Institute of Certified Public Accountants (CICPA).

Ms. Yang is a technical partner at Deloitte China, with over 20 years of auditing and professional advisory experiences 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 in 2016-2019, and is a member of the Accounting Standards for Business Enterprises Advisory Committee of the MoF of China from 2016 to present.

Ms. Yang graduated from Fudan University with a Bachelor's degree in Economics, and earned a Master degree of Science in Professional Accountancy at 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.

Merran Kelsall joined the Nominating Committee in January 2022 after being nominated by CPA Australia. Merran Kelsall FCPA was appointed president and chairman of CPA Australia in 2020 after serving as deputy president for three years prior. She has a portfolio of independent directorships, with over 20 years' experience on numerous boards and committees in the private and public sectors.

Ms. Kelsall has considerable expertise in corporate governance, finance, audit, risk and compliance. She operated in public practice for 20 years, and her industry experience includes financial and professional services, insurance, health and education. She is also a former member of International Auditing and Assurance Standards Board (2011-2016) and chairman & CEO of the Australian Auditing and Assurance Standards Board.

Joy Thomas joined the Nominating Committee in January 2022 after being nominated by CPA Canada. Previously, Ms. Thomas served on IFAC’s Board from 2014 to 2020, during which time she also served on the Governance and Planning and Finance Committees.

From 2013 until her retirement in 2020, Ms. Thomas worked for CPA Canada as Executive Vice President to 2015 then as president and CEO. CPA Canada represents more than 220,000 members operating in a complex and global accounting ecosystem as a convener, facilitator, contributor, and disseminator of information that advances the profession. The organization works closely with domestic and international accounting bodies to champion best practices that benefit business and society.

Prior to joining CPA Canada, Ms. Thomas was president and CEO of The Society of Management Accountants of Canada and played a key role in the historic unification of Canada's three legacy designations under the CPA banner. From 2018-2020 she served as chair of the board of the Global Accounting Alliance; she is also a past member of Canada's National Steering Committee on Financial Literacy.

In 2005, Ms. Thomas was named a fellow of CMA Canada. She was recognized as one of Canada's Most Powerful Women: Top 100 Award winners for 2018 by the Women's Executive Network and selected as a 2019 Most Powerful Women in the Accounting Profession by the American Institute of CPAs and CPA Practice Advisor magazine.