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Mike Mbaya

Country

Kenya

Mike Mbaya first served as a technical advisor to the IFAC SMP Advisory Group (SMPAG) from January of 2015. After serving a 3 year term, he was appointed as a full member of the same committee commencing January 2018. He was nominated by the Institute of Certified Public Accountants of Kenya (ICPAK).

Mr. Mbaya is the lead partner of  Mbaya & Associates which is a highly reputed mid-sized accounting practice in Kenya. He has been an accounting practitioner for close to 20 years serving the African region and he has an enviable exposure and understanding of governance and accounting matters in developing nations.

Mr. Mbaya joined the Institute of Certified Public Accountants in 2004 and has served on their Practitioners Development Committee for 7 years. He has also served as a Treasurer of the East African Wildlife Society which is a leading conservation body in Africa. He has also served as the Treasurer of the Kenya Harlequins Rugby Football Club, these two positions demonstrate his love for Nature and Rugby Football Union.

Mr. Mbaya is a Certified Public Accountant in Kenya and has a Masters Degree in Development Finance from the University Of Stellenbosch, to go with his Bachelor of International Business Administration Degree from the United States International University.

Johnson Kong

Country

Hong Kong, Special Administrative Region of China

Johnson Kong was appointed as a Member of the Small and Medium Practices Advisory Group in November 2017. He was nominated by the Hong Kong Institute of Certified Public Accountants ("HKICPA"). He is the Deputy Chair of the SMPAG and chairs the SMP Business Support Task Force.

Mr. Kong, a Past President of HKICPA and an appointed Accounting Advisor to the PRC Ministry of Finance, has over 35 years of professional accounting experience and specializes in restructuring, insolvency, forensic and litigation support works. He is the Managing Director of BDO Hong Kong, a Firm which he has been with for over 30 years, and responsible for all its non-Assurance services.

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Andrew Brathwaite

Country

Barbados

Andrew Brathwaite was appointed to the IFAC SMP Advisory Group (SMPAG) in January 2018. He was nominated by the Institute of Chartered Accountants of Barbados.

Mr. Brathwaite is currently the principal of a small accounting and auditing practice in Barbados. Prior to this he was an Audit Partner with KPMG in Barbados and the Eastern Caribbean. He has almost 25 years of experience in the profession, providing audit, tax, and business advisory service to a wide range of SMEs in various industries.

Mr. Brathwaite was the President of the Institute of Chartered Accountants of Barbados between May 2017 and May 2019, having previously served in that capacity from May 2010 to May 2012. He has served on the Council's Institute since 2002, chairing a number of committees and also served for six years as a director and alternate director of the Institute of Chartered Accountants of the Caribbean. Mr. Brathwaite served as a member of the SME Implementation Group of the IFRS Foundation from 2010 to 2016. He is a fellow of the Institute of Chartered Accountants of Barbados and a member of the Chartered Professional Accountants of Nova Scotia.

Gregory Driscoll

Job Title

IESBA Technical Advisor for Caroline Lee

Country

United States of America

Gregory Driscoll is a Partner in the Risk Management, Independence Group at KPMG LLP in the United States.  In this role, Mr. Driscoll has responsibilities related to ethics and independence for KPMG-US and participates with KPMG International’s Global Independence Group.  Previous to this role, Mr. Driscoll also served in the Department of Professional Practice for KPMG-US, which included a practice fellowship with the US Governmental Accounting Standards Board (GASB). During his fellowship, Mr. Driscoll also was partially seconded to the International Public Sector Accounting Standards Board. 

Mr. Driscoll is a Certified Public Accountant and a member of the American Institute of Certified Public Accountants.  He has a BS in Accounting from Fairfield University.

Winifred Kiryabwire

Country

Uganda

Professor Winifred Mary Tarinyeba Kiryabwire was appointed to the International Ethics Standards Board for Accountants (IESBA) in 2018 as a self-nominated public member. Sheis an Associate Professor of law in the department of Commercial Law at the School of Law, Makerere University in Uganda. Areas of expertise include corporate law, securities regulation, and corporate governance.

Outside academia, Ms. Kiryabwire has advised various government agencies and inter-governmental bodies on the development and implementation of company law and securities regulatory frameworks.

Ms. Kiryabwire is a certified company director and serves as non- executive director for a financial institution in Uganda (DFCU Bank Limited) where she is a member of the Audit Committee, Risk and Credit Committee and chair of the Remuneration Committee. In addition, she is a non- executive director of a multi donor funded financial sector development organization (Financial Sector Deepening Uganda) where she chairs the Investment Committee and is a member of the Audit, Finance, and Risk Committee.  

Ms. Kiryabwire has previously served as Chairperson of Gatsby Microfinance Uganda Limited, member of the Governing Council of Mbarara University of Science and Technology and member of the board of Makerere University Holdings Limited, African Alliance Uganda Ltd, member of the Public Sector Administration Audit Committee and Vice- Chairperson of the Uganda National NGO Quality Assurance Mechanism.

She is a member of the Institute of Directors (UK), International Insolvency Institute and INSOL International. Ms. Kiryabwire holds a Doctor of Science of Law degree (JSD) and Master of Science of Law degree (JSM) from Stanford University, as well as a Master of Laws degree (LL.M) from Cambridge University, UK; a Postgraduate Diploma in Legal Practice (PGDLP).

Sung-Nam Kim

Country

Korea

Term Start

Sung-Nam Kim became a member of the International Ethics Standards Board for Accountants in January, 2021. He was nominated by the Korean Institute of Certified Public Accountants (KICPA).

Mr. Kim is currently a non-partner advisor of EY Korea and an Executive Auditor of the KICPA. He retired from EY Korea as a Risk Management partner in June 2018. He served as a member of the Korea Accounting Standards Board (2005-2009) and the Ethics Standards Board of the KICPA (2016- 2020).

Mr. Kim received a Bachelor's Degree and an MBA in accounting at Sung Kyun Kwan University in Korea and is a member of the KICPA and a former member of the AICPA.

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Brian Friedrich

Country

Canada

Brian Friedrich was an IESBA member from 2018-2023, including chairing the IESBA Technology Working Group and eCode Advisory Group.

Mr. Friedrich was a principal in a research, standards, and education consultancy firm that has shaped his work experience for over 20 years. T He has co-authored numerous World Bank publications in the area of competency-based education, training, and certification in accountancy. Previous to this, he worked in education for CPA Canada (then CGA Canada) and in the Greater Vancouver auditing practice of KPMG LLP.

Mr. Friedrich has served on CPA Canada's Public Trust Committee (PTC, and one of its legacy predecessors) since 2011, chairing its Exposure Draft Working Group from 2014 to 2017. The PTC is responsible for overseeing the regulatory structures and processes across Canadian jurisdictions and helps ensure Canada meets or exceeds international standards. He is also a director on the Real Estate Board of Greater Vancouver and sits on its Audit Committee. Mr. Friedrich served for 10 years on the board of the Chartered Professional Accountants of BC, which is the provincial regulatory body for CPAs in British Columbia, Canada. This tenure spanned the merger of the three accounting bodies, during which he chaired one of the bodies and served as Co-Chair of the CPA Transitional Steering Committee. He also chaired the Ethics and Discipline committees for a number of years, including as a Tribunal Chair.

Mr. Friedrich holds a Master of Education (UBC), Master of Laws (York Osgoode), and a Chartered Director designation (McMaster). He became a Canadian CPA in 2001, and was awarded fellowship in 2011 and a life membership in 2014 for his service to the profession in education, ethics, and governance.

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Onome Joy Adewuyi

Country

Nigeria

Dame Onome Adewuyi is the Executive Director, Finance and Administration, at Cynergy Platforms Limited, which she co-founded. Previously, she worked at Fidelity Bank Plc from 1997 to 2015, rising to Executive Director, Risk Management, from 2009 to 2015.

Her career spans more than 35 years across manufacturing, oil and gas, and banking sectors. She served as the 56th president of the Institute of Chartered Accountants of Nigeria (ICAN) from 2020 to 2021 and spent 15 years on ICAN's Governing Council, chairing multiple committees and serving as Honorary Treasurer for three terms.

Her international service includes appointments to the Public Interest Oversight Board's Standard-Setting Boards' Nominations Committee, presidency of the Association of Accountancy Bodies of West Africa, chairmanship of the Society of Women Accountants of Nigeria, and board membership of the Pan African Federation of Accountants.

She has served on numerous boards of public and private companies and government agencies, including the Financial Reporting Council of Nigeria and Law Union and Rock Insurance Plc. She currently chairs the board of Dominion Finance Company Limited, serves as a non-executive director at Dominion Trust Limited, chairman of the NDDC Cooperative Society MicroFinance Bank, and is a member of the Guinness Nigeria PLC Statutory Audit Committee.

She holds a B.Sc. Second Class Honours, Upper Division Degree in Accounting from the University of Benin and an M.Sc. in Banking and Finance from the University of Lagos. She qualified as a Chartered Accountant (ACA) in 1986, conferred FCA in 1997. She also qualified  as a Chartered Banker (ACIB) in 1993, becoming a Fellow in 2007. She is also a Fellow of the Risk Managers Association of Nigeria.

Dame Adewuyi is an alumnus of Harvard Business School, Wharton Business School, Ross Business School, Kellogg Business School, the International Banking Summer School California, and Lagos Business School.

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onome

Helen Partridge

Job Title

IFAC Chief Financial and Administrative Officer (CFAO)

Helen Partridge was appointed IFAC’s Chief Financial and Administrative Officer (CFAO) in November 2025, following her tenure as Chief Financial Officer and Head of Education. In this expanded role, Helen provides strategic leadership and oversight across IFAC’s finance, administration, and operational functions, ensuring robust governance and organizational resilience. She leads teams responsible for finance, human capital, information technology, intellectual property, and strategy and governance, and serves as a key advisor to IFAC’s CEO on financial and operational matters. 

Prior to joining IFAC, Helen spent 16 years in public practice, specializing in audit, advisory, and audit systems design across the United States and Asia Pacific. She also held a senior controllership role at a multinational transportation company, where she managed GAAP conversions, financial statement preparation, and complex transactions, including business combinations and tax planning.

Helen serves as a director on two not-for-profit boards and is a Certified Public Accountant licensed in multiple U.S. states.

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