David Frederick is Managing Director of Marcus Bishop Associates Chartered Certified Accountants, which he established in June 1995. He was Chief Accounting Examiner for the ICSA (The Governance Institute) from 2007-2017, a Principal University Lecturer, and has lectured in accounting and business globally including in, Angola, The Gambia, Jamaica, Nigeria, Poland, and St Lucia.

Mr. Frederick is the Association of Accounting Technicians (AAT) Immediate Past President and chair of the Remuneration Board. He previously chaired the AAT Management Board and Education Training & Monitoring Board. He is also a board member of the Pentecostal Credit Union, a former member of the Audit Committee member of two London based credit unions and has been a member of the HMRC Customer Journey Experience working party. Mr. Frederick has also authored six accounting and business books plus numerous articles.

Mr. Frederick is a Fellow Member of the Association of Accounting Technicians, Association of Chartered Certified Accountants, and Chartered institute of Public Finance and Accountancy. He is also Fellow Member of the Chartered Management Institute. He has an MBA from Manchester Business School and a BA Hons Economics from De Montfort University. Mr. Frederick is an associate member of the Association of Fraud Examiners and holds a Post Graduate Certificate in Teaching in Higher Education.

As of October 2021, 256 Japanese companies have either adopted or decided to adopt IFRS, and the number of adopters is increasing. With regard to Japanese GAAP, standards also continues to be developed in a way consistent with IFRS and other international accounting standards, for example in the areas of leases and impairment of financial instruments.

IFAC welcomes the opportunity to comment on the FATF’s review of Recommendation 24 relating to beneficial ownership transparency. IFAC—and the global accountancy profession that we represent—strongly supports the work of the FATF and others in advancing the fight against money laundering, terrorism financing and the proliferation of weapons of mass destruction.

The International Ethics Standards Board for Accountants (IESBA) is pleased to announce new board appointments and reappointments to take effect on January 1, 2022.

The five new Board Members are:

• Mark Babington (Executive Director, Regulatory Standards, Financial Reporting Council, UK)
• Christelle Martin (Former Group Director, ENGIE Group, France)
• Felicien Muvunyi (Managing Partner, Garnet Partners, Rwanda)
• Luigi Nisoli (Partner, Deloitte, Italy)
• Channa Wijesinghe (Chief Executive Officer, Accounting Professional & Ethical Standards Board, Australia)

The following two current Board Members will continue their service for another term:

• Sanjiv Chaudhary (Senior Advisor - Policy & Regulations, KPMG, India)
• Andrew Mintzer (Principle, Hemming Morse, USA)

"I warmly welcome such a strong group of diverse and experienced professionals to the IESBA,” said Stavros Thomadakis, IESBA Chairman. “These are critical times for the profession as the global economy emerges from the COVID-19 pandemic and faces new challenges of sustainability. I am confident these individuals, along with the existing Board members, will serve the public interest with conviction in advancing high-quality ethics standards for the global accountancy profession.”

The IESBA also announces the reappointment of Caroline Lee as its deputy chair for 2022.

“I am very pleased that Caroline will continue serving as IESBA deputy chair in 2022," said Dr. Thomadakis. “As my term expires, I am confident that she will provide a steady voice as the Board transitions to welcoming our new chairwoman, Ms. Gabriela Figueiredo Dias, and that she will continue to serve as a strong advocate for IESBA across the globe.”

Kirsten is the founder of ASK KSA Consulting Inc., providing consulting and advisory services to small- and mid-sized practitioners (SMPs) to help ensure they are conducting their assurance engagements in an effective and efficient manner and meeting the requirements of being in public practice. Kirsten works closely with SMPs in all aspects of practice including monitoring, file inspections, engagement quality reviews and file efficiency assessments. Another large component of her business is developing and delivering professional development sessions for firms of all sizes.

Kirsten has been in public practice for over three decades. She gained much of her experience as a partner at PricewaterhouseCoopers LLP where she was responsible for her many public and private company clients operating in a variety of industries. In this role, Kirsten developed a strong technical background and the ability to deal with complex matters. Kirsten has an in-depth knowledge of assurance standards.

Kirsten is also very involved in the profession. She is a member of the Advisory Group to the Canadian Audit and Assurance Standards Board (AASB) on the Audits of Less Complex Entities and has been involved with a variety of other CPA provincial and Canadian Task Force Committees. In addition, Kirsten authors and instructs assurance courses for substantially all the provincial Canadian CPA bodies. Kirsten is known for her drive, passion and leadership and recognized for setting and achieving high standards without sacrificing quality.