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Less complex entity audits – a conversation with Tom Seidenstein, IAASB Chair

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IAASB has issued a draft proposal for a new auditing standard for less complex entities (LCEs). While based on the concepts and principles of the International Standards of Auditing (ISAs), it would follow a simplified, risk-based approach. Join Tom Seidenstein, IAASB Chair, as he discusses the proposals, including their background and development at this ICAEW event.

Rebuilding Trust – What is the role of finance & business in shaping the future

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As the world emerges from the pandemic, who will be trusted to support business recovery and to build the sustainable, resilient economies we need?

Chartered Accountants Worldwide have partnered with Edelman research to understand the views of over 1,000 international business leaders and the role that they expect the finance and business profession to play in shaping the future.

Nadine Kater

Country

South Africa

Nadine Kater is the Director: Education and Transformation at the Independent Regulatory Board for Auditors (IRBA). She has worked as a seasoned executive with 35 years’ experience providing strategic, tactical, and operational leadership in promoting skills development and quality assurance in the accounting profession in the education and training arena.

This is supported with a strong track record working for professional bodies in the accounting and auditing sector in senior management and strategic roles since 1996. Nadine has held executive roles at the SA Institute for Professional Accountants (SAIPA), was Country Head at the ACCA, held a Senior Executive role at SA Institute of Chartered Accountants (SAICA) with responsibility for the joint venture with the Association of Accounting Technicians (AAT) and the launch of the AT(SA) qualification in South Africa.

Formerly, Nadine held several positions at Fasset, between 2000 and 2011, including the Chief Operations Officer and Director of Learnerships. Fasset is the Sector Education and Training Agency (SETA), a skills development agency, for the financial and services sector in South Africa.

Nadine initially qualified with a Higher Diploma in Education, (with distinction) majoring in Accounting, Economics, Business Economics, Pedagogics. She also holds a B Comm (Accounting, Business Management, and Industrial Psychology) from the University of Johannesburg (formerly Rand Afrikaans Universiteit) and an MBA from GIBS Business School (University of Pretoria). Nadine is also a qualified PMP through the Project Management Institute.

Nadine has held a number of Board and Audit Committee positions and was nominated as one of SA’s Most Influential Woman of the Year in 2012 and was a finalist for Africa’s Most Influential Woman of the Year in 2014.

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Simon Hann

Country

Australia

Simon has extensive experience in the design, development, delivery and commercialisation of education programs and innovative education technology solutions.

In his role as Group Executive Education & Learning, Simon is focused on further developing and embedding the relevance of the CA Program for the profession, and reforming the way current and future learners enter and progress through the program and their professional development throughout their careers as a Chartered Accountant.

Simon was Chief Executive Officer for six years at the corporate education arm of Deakin University, DeakinCo. He has also served as Chief Executive Officer at Salmat Learning, tasked with leading strategic and creative e-learning solutions.

Simon was President of the eLearning Industry Association for five years and a Non-executive director of Learning Seat for four years.

Simon started his career as a practising solicitor, holding a Bachelor of Commerce and a Bachelor of Law from the University of Melbourne.

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Lionel Escaffre

Country

France

Lionel Escaffre is professor at the University of Angers and a registered auditor at the CNCC (The French institute of statutory auditors in Paris).

For 20 years he has always worked for the professional education and training of accountants both for the initial education and the CPD.

At the University of Angers, Pr. Escaffre has created in 2007 a master's in accounting and Audit which is currently relocated also in Paris and Dakar in continuing education.

Within the CNCC, he's member of the Education and training commission and he carryout trainings in audit and accounting in France and more widely in Europe.

His main areas of specialization are the auditing of listed companies, the valuation of intangibles and IFRS. 70% of the firm's clients have international activities. His company ("Groupe Y") is member of the NEXIA network corporate.

Pr. Escaffre has also developed an academic research activity by creating an ACCRA journal (Audit Accounting Control Applied Research) and wrote many papers on the impact of the application of IFRS in the world. he also participates in the work of the accounting standard setting body in France through his research publications.

He's currently involved in the work to reform the education leading to the chartered accountants' qualification in France.

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Dhal Choi

Country

Korea

Ms. Dhal Choi became a panel member of Accountancy Education in August 2019, nominated by the Korean Institute of Certified Public Accountants (KICPA).

Ms. Choi is a member of KICPA and a Partner of PwC Korea. She has worked as auditor for 20 years and also is an L&E leader of PwC Korea. Ms. Choi is a past board member of KICPA education board and is serving as a KICPA's diversity committee board member.

Ms. Choi won the Minister of Strategy and Finance award for her contribution to the accounting industry in 2021.

Ms. Choi obtained a bachelor's degree in business administration from Korea University and is a member of KICPA and an inactive member of the California board of accountancy which she earned during her two years tour of PwC San Jose office.

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Adenike Oyeyiola

Country

United States of America

Adenike (Nike) Oyeyiola represents the World Bank as co-Chair of the MOSAIC Steering Committee of IFAC. She manages the World Bank global effort to strengthen public accountancy organizations including the Foundational Accounting and Financial Management Skills Enhancement Program which aims at increasing the number of suitably qualified and certified accounting technicians to serve in the private and public sectors in Africa.

Nike is a Practice Manager in the Governance Global Practice of the World Bank. She leads a team of highly professional staff working across all regions on core governance themes including Public Expenditure and Financial Accountability; Public Investment Management, Domestic Resource Mobilization, Governance of State-Owned Enterprises; Corporate Financial Reporting; financial management in Human Development Sectors; Governance of Infrastructure; and fiduciary assurance. Prior to joining the World Bank, she worked for 11 years in Ernst & Young (now EY) in Nigeria on assurance and advisory services up to the managerial level, with a focus on high risk assurance and consulting tasks.

Nike is a Chartered Accountant, member of the Institute of Chartered Accountants in Nigeria. She has a Master of Science degree in Public Policy and Management from University of London, a Master of Science degree in Business Administration and a Bachelor of Science (Hon) Degree in Economics, both from the University of Ibadan in Nigeria.

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Adenike Oyeyiola