Yoshinao Matsumoto became an official observer of the International Auditing and Assurance Standards Board for the Japanese Financial Services Agency (JFSA) in January 2017.

He is a Professor of Auditing at the School of Accountancy of Kansai University (Japan) and a Trustee of the Japan Auditing Association, Japan Internal Control Research Association, and the Academy of Accounting Historians (section of the American Accounting Association).

He previously served as Technical Advisor for the Auditing Standards Section of Business Accounting Council in the JFSA.

Lyn Provost (CNZM) was the Controller and Auditor General of New Zealand from 2009 to 2017. Before that she was Deputy Commissioner of New Zealand Police for eight years. 

Ms. Provost is a Chartered Accountant (FCA) and holds a Bachelor of Commerce and Administration. She was the audit director on the world's first set of accrual financial statements produced by a government and has devoted herself to improving public management and auditing in the public sector both in New Zealand and internationally.

Ms. Provost has held positions in private sector auditing firms in London and South Africa, and senior public sector roles in the State Services Commission and Archives New Zealand.  

At present, Ms. Provost sits on a number of boards in governance and advisory roles. She is Patron for Transparency International New Zealand. 

A revised and updated version of IFAC’s Policy Position Paper 8, Enhanced Organizational Reporting: Integrated Reporting Key, is available on the IFAC website. The paper outlines IFAC position that integrated reporting is the way to achieve a more coherent corporate reporting system, fulfilling the need for a single report that provides a fuller picture of organizations’ ability to create value over time.

Other IFAC’s views detailed in the paper are:

• IFAC’s strong support for the International Integrated Reporting Council and implementation of its Framework;
• that the integrated report can be used as an “umbrella” report for an organization’s broad suite of reports and communications, enabling greater interconnectedness between different reports and recognizing that there is a range of different frameworks and regulations available, and under development;
• the importance of reporting that produces information on which assurance conclusions can be expressed, in accordance with high-quality international assurance standards; and
• the accountancy profession’s significant contribution, and its important role, in developing and implementing enhanced organizational reporting, with professional accountants playing an important role in broad-based organizational reporting arrangements, and in providing assurance.

This updated edition of the paper includes a new section, “A Coherent Corporate Reporting System with Integrated Reporting”, which describes integrated reporting in more detail and the connection to integrated thinking as a foundation.

Integrated reporting is the way to achieve a more coherent corporate reporting system, fulfilling a need for a single report that provides a fuller picture of organizations’ ability to create value. Integrated reporting can be used as an “umbrella” report for an organization’s broad suite of reports and communications, enabling greater interconnectedness between different reports. IFAC also strongly supports the International Integrated Reporting Council and the implementation of its Framework.

Lisa Padmore, FCPA, FCGA was appointed a member of the IFAC Board in November 2018. She was nominated by the Institute of Chartered Accountants of Barbados (ICAB). Ms. Padmore previously served on the IFAC Professional Accountancy Organization (PAO) Development Committee, nominated by CPA Canada.

After 30 years, Ms. Padmore has stepped down from her position as an Assurance Partner with over 25 years of experience at EY in the Consumer Products and Power & Utilities Sectors in the Caribbean. Previously, she was responsible for the implementation of audit methodology changes for the firm across the Caribbean region and the learning curriculum for auditors, from recruits to partners. 

Ms. Padmore joined the ICAB Council in 2014 and served as Secretary to Council from June 2014 to May 2015. She became the 4th female President the following year, serving from June 2015 to May 2017. As ICAB Immediate Past President, Ms. Padmore has also assumed an additional role as the alternate director to the Board of Directors of the Institute of Chartered Accountants of the Caribbean. Ms. Padmore was also the Vice-Chair of the Barbados Chapter of Canadian CPAs from 2016 to 2018. 

Ms. Padmore has a B.Comm from McGill University, Montreal, Canada and is a Canadian CPA.