Nominated by the AIPCA, Andrew Mintzer was appointed to the IESBA in 2019.

Licensed in both the US and Canada, his CPA career has spanned over 40 years. He is a principal at Hemming Morse LLC, providing forensic accounting services. Previously an audit partner with EY, he has served on three US standard-setting bodies of the AICPA: Professional Ethics Executive Committee (2014-18), Auditing Standards Board (2008-10), and Accounting Standards Executive Committee (2001-04). Mr. Mintzer joined AICPA's Board of Directors in 2021, having previously served on several of its committees and task forces. A former California Society of CPAs Chairman, he received a Bachelor of Arts and Master of Accountancy degrees from the University of South Florida.

Johanna Field, CPA, CA, is a Principal, Auditing and Assurance Standards, at Chartered Professional Accountants Canada (CPA Canada), supporting the activities of the Canadian Auditing and Assurance Standards Board. Specifically, she supports the Canadian Board in the revisions to International Standard on Auditing (ISA) 500, Audit Evidence, and determining guidance needed to support assurance on extended external reporting.

Ms. Field spent the first decade of her career with Grant Thornton LLP in audit and assurance. For six of those years, she worked in a national audit and assurance role, where she developed and delivered training, researched and wrote policy and publications, and maintained the firm's audit methodology under changing standards.

Ms. Field is a Chartered Professional Accountant (CPA) and Chartered Accountant (CA) and a member of CPA Canada and the Chartered Professional Accountants of Ontario. Ms. Field also has a bachelor’s degree in business administration from the University of Prince Edward Island (Canada).

Kai Morten Hagen became a member of the IAASB in January 2019. He was nominated by the Nordic Federation of Public Accountants (NRF).

Mr. Hagen is currently Technical Director at the Norwegian Institute of public accountants (DnR). In this role, he supports the auditing standard setting board in Norway and is responsible for DnR’s work relating to audit and assurance matters.

Prior to joining the DnR, Mr. Hagen worked 12 years at Deloitte. His experience with Deloitte included audit and assurance engagements, national office activities relating to audit and assurance in Norway, and audit and assurance methodology project at the global office.

Mr. Hagen studied accounting and auditing at BI Norwegian Business School, and qualified as a state authorized public accountant in 2004.