Andrew Pinkney is a director with PricewaterhouseCoopers International Limited, based in London, and has current responsibilities connected with independence matters for the PwC Network.

Mr. Pinkney is a member of the Institute of Chartered Accountants in England and Wales, with experience in audit and transaction support, and has an MBA from the University of Warwick (UK). He has been involved with the activities of the International Ethics Standards Board for Accountants, notably the development of the Code of Ethics for Professional Accountants, for more than ten years.

Mr. Mori is the Technical Director of the Japanese Institute of Certified Public Accountant (JICPA).

He is also involved in several fields related to sustainability, including development of Clean Development Mechanism project in Asian countries; policy development of public sectors, especially on climate change and consultancy on corporate strategy; and disclosure as a private consultant.

Mr. Mori is also a member of several committees related to sustainability for the Japanese government.

Mr. Grewal is Vice President of Standards and Consultation at the Canadian Public Accountability Board (CPAB). Prior to joining CPAB in 2006, Mr. Grewal worked in the National Office of PricewaterhouseCoopers LLP where he provided advice on accounting, assurance, and financial reporting matters.

He began his career in Cambridge, England and has practiced across market segments including technology, communications, and manufacturing.

Mr. Fogarty is Partner and the Director of Auditing Standards at Deloitte.

Previously, Mr. Fogarty served as the Deputy Chair of the IAASB in 2009 after serving as a member from 2004-2008. He was nominated to the Board by the American Institute of Certified Public Accountants.

The IESBA Strategic and Operational Plan 2008-2009 sets out the activities of the IESBA for the period 2008 to 2009 following the completion of its current projects on independence and on improving the clarity of the IFAC Code of Ethics for Professional Accountants. The plan is set within the context of the overall strategy of IFAC.

A Questions and Answers (Q&A) publication intended to assist professional accountancy organizations and others as they adopt and implement the Code of Ethics for Professional Accountants issued in July 2009.