Providing citizens with the information to understand how the tax system works, the rights and obligations of taxpayers, and how citizens can influence the evolution of the tax system, is vital to building public trust in tax systems, a key component in tax morale.

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).