Carl Peterson is Vice President of Small Firms at the Association of International Certified Professional Accountants. In this role, he serves as the small firm advocate and representative for the profession. In this capacity, he meets with firms regularly to understand their issues and represent these firms from an advocacy and firm development perspective. Peterson serves as the voice of small firms within the AICPA on standard-setting, regulatory and small business issues. He is responsible for ensuring AICPA initiatives continue to meet the needs of small firms. Carl has been identified as one of the Top 100 Influential People in Accounting by Accounting Today, 2014 thru 2021. Carl is also a technical advisor on the International Federation of Accountants Small Medium Practice Advisory Group.

The IPSASB approved Concessionary Leases and Other Arrangements Conveying Rights over Assets (Amendments to IPSAS 43, IPSAS 47, and IPSAS 48). Amendments to IPSAS 43 and IPSAS 47 will be effective for periods on or after January 1, 2027. Earlier application is permitted.

Eric Freudenreich was appointed to the IFAC PAIB Advisory Group in January 2021, following his nomination by the French Compagnie Nationale des Commissaires aux Comptes (CNCC) and the Conseil National de l'Ordre des Experts-Comptables (CNOEC) of which he was the first ever PAIB to be registered in France.

Currently, Mr. Freudenreich chairs the Supervisory Board of AEW COMMERCES EUROPE and serves as a non-executive director in various real estate investment companies. His previous role was as the Internal Control Director for a group specializing in tubular solutions for the energy market, that he joined in 2003 after working for eight years in accounting firms in Frankfurt and Paris.

A Bordeaux Business School alumnus, Mr. Freudenreich's qualifications include being an Expert-comptable en entreprise, Certified Fraud Examiner, Certified Internal Auditor, with certifications in Risk Management Assurance, COSO Internal Control, COSO Enterprise Risk Management, and the ESG Certificate in internal auditing for sustainable organizations. He is also active in academia, lecturing at Paris-Dauphine University, and serves both as a trainer for the French IIA Chapter and a member of its Quality Services.

In addition to his advisory role with the IFAC PAIB, Mr. Freudenreich contributes to professional accounting governance in France. He is a member of the Registration Commission, operating under the Minister of the Economy, and playing a role in overseeing the registration of senior accountants with the CNOEC. Furthermore, he is involved with the Consultative Commission at the Ministry for Higher Education for the Professional Training of Chartered Accountants and is a member of the Technical College of the Association for Professional Accountants with elective or representative status, reflecting his commitment to the field.