As the COP26 summit brings nations together to accelerate action towards the goals of the Paris Agreement and the UN Framework Convention on Climate Change – IFAC, PAFA, ACCA and CA ANZ are bringing the global accountancy profession together by hosting a panel discussion that focuses on the role of the profession driving positive climate action.

Professor Chan became a member of the IPAE in September 2019, nominated by the Institute of Singapore Chartered Accountants (ISCA).

Professor Chan is Adjunct Professor in the School of Business, Singapore University of Social Sciences. His previous appointments in SUSS included Advisor, Head of Accountancy Programme, Director of Centre for Applied Research and Head of Taxation Programme. He was previously the Deputy President (Development) of the University of New South Wales (UNSW) Asia, and President and Chief Operating Officer of the AEC Edu Group.

Prof Chan is currently a Council Member of ISCA, and Treasurer & Council Member of the ASEAN Federation of Accountants. He also serves in the ASEAN-Singapore Monitoring Committee. He is a past President of CIMA (Singapore Branch) and is currently a Board Member of the Global Research Board of CIMA. He also serves as a member of the Disciplinary Panel of the Institute of Valuers and Appraisers, Singapore.

Professor Chan was the American Accounting Association Finalist of the Notable Contribution to Management Accounting Literature Award (1994).

Professor Chan is a Fellow Member of ISCA, a Fellow Certified Public Accountant Australia, a Fellow of the Chartered Institute of Management Accountants and a Chartered Global Management Accountant (United Kingdom). His academic degrees in accountancy were from the UNSW (M.Com Honours), and the University of Singapore (BAcc Honours).

Thorben is responsible for Global Audit & Assurance Learning as Chief Learning Officer (CLO), partnering Deloitte's executive member firm's learning leader as well as Global A&A executive bodies in empowering our people through learning & development. As member of the Global Learning Executive, he is steering learning & development for 400k+ practitioners worldwide. Deloitte Universities across the globe with their outstanding curriculum are one stone in a bigger mosaic. In addition, he is heading Audit & Assurance Monitoring & Remediation for Germany including the role as Audit Practice Review Director, works as lecturer at Accounting Business School Bochum-Münster and Mercator Business School, Duisburg and is a member of examination committee of the German Certified Auditors Chamber.

Irene M. Wiecek, FCPA, FCA, is a Professor, Teaching Stream at the University of Toronto where she is cross appointed to the Institute for Management & Innovation and the Joseph L. Rotman School of Management. She is the Director of the CPA-accredited Master of Management & Professional Accounting Program. In 2018, she founded and currently directs the BIGDataAIHUB at the Institute for Management & Innovation. In the area of standard setting, she was a member of the Canadian Accounting Standards Board IFRS Discussion Group up until 2020.

Irene has co-authored numerous books and publications including seven editions of the text Intermediate Accounting (by Kieso et al) for which she is one of two Canadian co-authors on the Canadian edition. Irene’s interests lie in the area of International Financial Reporting Standards, integration in accounting education and, more recently, big data/data analytics and emerging technologies including blockchain and artificial intelligence. Irene was a member of the CPA profession’s Foresight Working Group on Reimaging the Accounting Profession and is currently a member of the related Data Governance Committee. In 2019, she was appointed to the CPA Canada Competency Map Task Force, which is taking a blank sheet approach to redefining the competencies for the accounting profession.

Dr. Innocent Okwuosa was appointed a member of International Panel on Accounting Education on 5th August, 2019, nominated by the Institute of Chartered Accountants of Nigeria (ICAN).

Dr Innocent Okwuosa is an Associate Professor of Accounting and Head of Department of Accounting, Calen University Lagos and a Visiting Faculty at Pan Atlantic University, Lagos.

He is currently the 1st Deputy Vice President, Institute of Chartered Accountants of Nigeria and a member of Africa Integrated Reporting Council. Dr Okwuosa is the Chair Nigerian Integrated Reporting Committee. He is also a member of the Industry Working Group, Sustainability Accounting Standard Board, (SASB), US.

Dr Okwuosa's research interest is in the area of financial, sustainability and integrated reporting including the role of accounting in society and accounting and professional accountants. He co-authored a technical paper on Sustainability reporting and professional accountants in Nigeria funded by the Institute of Chartered Accountants in Nigeria. He has published a text book on Advanced Financial Reporting and many peer reviewed articles in ABS-ranked accounting journals.

Dr Okwuosa holds a PhD in Accounting from the prestigious Henley Business School, University of Reading and is Associate member, The Chartered Institute of Public Finance and Accountancy (CIPFA) UK and a Fellow of the Chartered Institute of Bankers of Nigeria. He is also a Fellow, Higher Education Academy (FHEA) UK.

The International Ethics Standards Board for Accountants (IESBA) today released the 2021 Edition of the Handbook of the International Code of Ethics for Professional Accountants (including International Independence Standards). The new edition contains recently approved revisions to the Code, including:

• The revisions to Part 4B to align terms and concepts used in the Code to those in the International Auditing and Assurance Standards Board’s (IAASB) International Standard on Assurance Engagements (ISAE) 3000 (Revised). Those revisions became effective in June 2021.
• The revisions to Parts 1 and 2 to promote the role and mindset expected of professional accountants. Those revisions will become effective in December 2021. Early adoption is encouraged.

Approved revisions which are not yet effective have been included in the back of the Handbook. These revisions will become effective in December 2022 and include:

• Revisions to the Code addressing the objectivity of an engagement quality reviewer and other appropriate reviewers.
• Revisions to the non-assurance services provisions of the Code.
• Revisions to the fee-related provisions of the Code.

Click here to access the 2021 edition of the IESBA Handbook.

Reproducing and Translating the IESBA Handbook
To help adoption and implementation of the IESBA standards, stakeholders are invited to submit requests for permission to reproduce or translate the IESBA Handbook online via the Online Permissions Requests or Inquiries system on the IFAC website.

About IESBA
The International Ethics Standards Board for Accountants (IESBA) is an independent global standard-setting board. The IESBA’s mission is to serve the public interest by setting ethics standards, including auditor independence requirements, which seek to raise the bar for ethical conduct and practice for all professional accountants through a robust, globally operable International Code of Ethics for Professional Accountants (including International Independence Standards) (The Code).