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Antoine Boitard

Job Title

IAASB Technical Advisor for Chrystelle Richard

Country

France

Antoine Boitard is a Senior Manager in Deloitte & Associés Audit Quality and Methodology Team. Mr. Boitard has experience in auditing public and private clients in various industries.

He began his career in 2009 in Deloitte Audit practice in Paris. He transferred to his current role in 2015 after a secondment to the Deloitte global team where he was developing and deploying audit content and tools. He is also a member of Deloitte's Global Methodology Advisory Group.

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Antoine Boitard

Michelle Cardwell

Job Title

Principal

Country

United Kingdom

Michelle joined IFAC at the start of 2024, focusing on accountancy education, thought leadership, and international standards. In this role, she is part of the team responsible for IFAC’s International Education Standards, and works with the International Panel on Accountancy Education on revisions and supporting guidance. Michelle also supports IFAC’s work to promote the development, adoption, and implementation of high-quality international standards.

Michelle began her career at Deloitte, where she spent over eight years in their risk advisory practice, specializing in providing financial reporting and financial management advice on a range of complex central government and transport projects. After leaving Deloitte, Michelle spent time at the Institute of Chartered Accountants of England and Wales (ICAEW), as well as the UK Financial Reporting Council’s Lab. In both roles, she was responsible for developing guidance, thought leadership, and policy pieces on a range of financial reporting, assurance, and sustainability topics.

Michelle is a chartered accountant (ICAEW). She holds a MSc in Public Policy and Administration from the London School of Economics, and a BS in Political Science and a BA in American Studies, both from Arizona State University.

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Michelle Cardwell

Emmeline Skelton, Head of Sustainability, ACCA

Job Title

Head of Sustainability, ACCA

Emmeline is Head of Sustainability at ACCA. She has a wealth of experience as a sustainability practitioner including over a decade at PwC, and within the UN Global Compact where she was involved with production of the SDG Compass.

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Emmeline Skelton

Josephine Su Han Phan

Job Title

CPA Australia Observer

Country

Australia

With more than 30 years of experience, Josephine Su Han Phan provided assurance and advisory services to clients in various countries on their IT systems, internal controls, and financial processes before retiring as a Partner at PricewaterhouseCoopers Malaysia. She has worked in financial statutory audits, IT governance, internal and external IT audits, information security, IT risk and regulatory compliance, as well as IT and operational due diligence.

Mrs. Phan is currently a non-executive independent director on the board of directors and is involved in board committees for two publicly listed corporations in Malaysia. She has previously been the President of CPA Australia (Malaysia Division), Vice President of Information Systems Audit and Control Association (Malaysia Chapter), Member of the Malaysian Institute of Accountants (MIA) Auditing and Assurance Standards Board, Member of the MIA Disciplinary Appeal Board, and Member of the CPA Australia Board Nomination Committee.

Mrs. Phan is a member of both the MIA Education Board and the MIA Digital Technology Implementation Committee. She contributes as a panel member to the evaluation of local universities' accounting degrees for accreditation by MIA.

Mrs. Phan graduated from Monash University (Melbourne, Australia) with a Bachelor of Economics in Accounting and Computer Science. She is a Fellow Certified Practicing Accountant (CPA Australia) and a Chartered Accountant (MIA).

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Josephine Su Han Phan

Maria Clara Bugarim

Job Title

General Comptroller

Country

Brazil

Maria Clara Bugarim is the General Comptroller of the State of Alagoas in Brazil and the former President of the Conselho Federal de Contabilidade. She holds three degrees (in Accounting,  Administration, and Law) and two specializations (in Auditing and Administration in Human Resources.) She also has a master’s in Controllership and Accounting from the University of São Paulo, and has a PhD in Engineering and Knowledge Management from the Federal University of Santa Catarina. In addition to her impressive educational background, she has held leadership positions in government, academic and trade bodies. Often, her leadership roles have been in positions never before occupied by women.

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Maria Clara Burgarim