Juan Carlos Guerra is an Audit Director at Grant Thornton Ecuador, where he is the Methodology leader and a member of the Technical Committee. His primary responsibility in these areas is the analysis and research of technical matters related to accounting and auditing, as well as providing technical support to other professionals at the Firm.

Mr. Guerra began his career at PwC Ecuador, where he worked for 15 years, in his last years as a responsible manager for the internal quality review process. Throughout his career, he has led audit processes in various industries within the private sector, specializing in the pharmaceutical, financial, services, manufacturing, and commercial industries.

Mr. Guerra is a Certified Public Accountant (CPA), a Commercial Engineer, and holds a Master of Business Administration (MBA). Additionally, he is a university professor in the fields of accounting and auditing and has participated as a speaker and trainer in multiple seminars and courses at both national and international levels.

Mr. Mohammad Maqbool is a Chartered Accountant from England & Wales, Canada and Pakistan. He is also Fellow member of Chartered Institute of Public Finance Accountancy (CIPFA) UK. He has extensive accountancy practice experience as a senior partner in various Chartered Accountants firms.

Mr. Maqbool is serving as Council Member of Institute of Chartered Accountants of Pakistan (ICAP) for the term 2022-2026, Chairman Education & Training Committee and Chairman Audit Committee of ICAP. He is a council member by Institute of Chartered Accountants in England & Wales (ICAEW) from South Asia for the term 2023-2025. Mr. Maqbool is also the Chairman of the Public Relation Committee of South Asian Federation of Accountants (SAFA) and Dean of the School of Accountancy at the University of Lahore since July 2002. He is also a non-executive director of Bata Pakistan Limited.

Mr. Maqbool served as a council member of Chartered Institute of Public Finance Accountants (CIPFA) UK for multiple terms from 2016 to 2021 and served as a member of the Students and Members Board of CIPFA. He was the President of Pakistan Institute of Public Finance Accountants (PIPFA) in both 1995 and 2015. He also served as a member of Accounting Standard Board of ICAP for the term 2017-2023.

Mr. Maqbool received his master’s degree in commerce from the University of Punjab, Pakistan.

Jumadi Anggana is an Assurance Partner at KAP Rintis, Jumadi, Rianto & Rekan (PwC Indonesia) and serves as the Territory Assurance Leader for PwC Indonesia. In this role, he leads and manages the firm's assurance practice.

Mr. Anggana began his career at KAP Siddharta & Siddharta, which was initially a member firm of Coopers & Lybrand in Indonesia and later became a member firm of KPMG in 1998. In 2007, he joined KAP Hadi Sutanto & Rekan, a member firm of PricewaterhouseCoopers, which eventually evolved into KAP Rintis, Jumadi, Rianto & Rekan.

With over 29 years of experience, Mr. Anggana specializes in providing assurance services and financial reporting advisory support. His diverse clientele includes national, multinational, and state-owned companies across various industries such as telecommunications, electronics, automotive, toll roads, manufacturing, healthcare, and power generation.

Mr. Anggana served as a member of the Financial Accounting Standards Board (DSAK) at the Institute of Indonesia Chartered Accountants (IAI) from 2005 to 2012, a period of significant change in the adoption of accounting standards in Indonesia. This experience provided him with valuable insights into standard convergence, as well as the adoption and implementation of new accounting standards. Currently, he is a member of the National Council of IAI.

CA. Hans Raj Chugh has been nominated to the SMP Advisory Group by the Institute of Chartered Accountants of India. He is a Fellow Chartered Accountant, Fellow Company Secretary, Law Graduate and Insolvency Professional. He possesses over 30 years of extensive experience in professional practice, specializing in Audit, Tax and Business Advisory.

He is a member of the Council of the Institute of Chartered Accountants of India since 2019. On the international front, he served as a member of the Task Force to implement UDIN (Unique Document Identification Number) across SAFA Member Bodies for the year 2021-22. He also held the position of Technical Advisor to the Chartered Accountants Worldwide (CAW) Board Member since 2021.

Associated with the Committee for Members in Practice of ICAI, he has consistently dedicated his efforts to enhancing the capacity of Members in Practice and CA Firms. He has actively contributed to addressing the critical issues and challenges faced by CA Firms and Members in Practice, reviewing and suggesting regulatory improvements to strengthen and develop the capacity of CA Firms and Practitioners, enhancing their competence and improving their visibility within the business community, and developing Capacity Building Measures and prescribing standards of Professional Practice to enhance the Practice Portfolio of Members in Practice and CA Firms.

Rogelio Avalos became a member of the SMP Advisory Group in January 2025. He was nominated by the Instituto Mexicano de Contadores Públicos, A.C. (IMCP).

Rogelio developed his professional career in the assurance practice at Grant Thornton Mexico for 31 years and served for 10 years as lead partner of assurance and quality. He then joined Baker Tilly Mexico as Director of Professional Standards, Risk and Quality. He participated in various committees related to global quality assurance and spent two years in New York at Grant Thornton LLP. Currently, he is an independent advisor in quality management.

Rogelio was Vice President of Quality Oversight in the Accounting Profession at the IMCP from 2020 to 2024. He chaired the IMCP's Quality Management Committee from 2014 to 2019.

He received his bachelor's degree in public accountancy from Escuela Bancaria y Comercial (Mexico) and holds an MBA from Universidad Tecmilenio (Mexico).

Jung-Hyuk Yim became the Technical Advisor to the Korean member of IPSASB in January 2025. He was nominated by the Korea Institute of Public Finance (KIPF), which is designated to conduct research on government accounting standards by the Ministry of Economy and Finance of Korea (MOEF).

Mr. Yim is a senior researcher at the Government Accounting and Finance Statistics Center (GAFSC) at KIPF, specializing in standard-setting research for the Korean Central Government's National Accounting Standard (NAS). Before joining KIPF, he assisted in the implementation of NAS and the application of accrual accounting in cost analysis of policy programs at the Korean Institute of Certified Public Accountants (KICPA).

 He is a certified public accountant in Korea and holds a Bachelor’s degree in Business Administration from Sungkyunkwan University.

Brett Maloney FIPA, FFA, joined the IFAC PAO Development & Advisory Group in January 2025 after being nominated by the Institute of Public Accountants (IPA).

Mr. Maloney currently holds the position of Chief Operating Officer for the IPA after being appointed in 2018 following several years in the role of Chief Financial Officer. Achievements include implementation of change initiatives such as Integrated Reporting and ICT transition to cloud infrastructure and applications for the IPA Group.

Prior to joining the IPA Mr. Maloney held senior finance roles in Australia and the UK obtaining commercial experience in Engineering, Manufacturing, Distribution and Service sectors. These were in a diverse range of entities from privately held to listed companies providing him with a comprehensive understanding of large corporate and small business challenges.

Mr. Maloney is a Fellow of both the Institute of Public Accountants, the Institute of Financial Accountants (UK) and a member of the Australian Institute of Company Directors.

Mr. Maloney holds a Bachelor of Business (Accounting) from RMIT University in Melbourne.

Verily Molatedi joined the Professional Accountancy Organization Development and Advisory Group in January 2025. She was nominated by the Botswana Institute of Chartered Accountants (BICA)

Mrs. Molatedi is currently the Chief Executive Officer of BICA. Prior to joining BICA, she worked at Senior Management level for a number of state-owned entities in Botswana.

She is currently Board Member of Letshego Financial Services, and she has sat in a number of Boards in Botswana as well as the Pan African Federation of Accountants (PAFA) Board. She represents PAFA in the Governing Council of the African Professionalization Initiative (API).

Luisa Salcedo joined the IFAC PAO Development & Advisory Group in January 2025. She was nominated by the Instituto Nacional de Contadores Públicos (INCP) of Colombia.

Mrs. Salcedo is currently the Chair of the Board of Directors of INCP. Previously, she was a partner at PwC Colombia, where she led Assurance and Capital Markets Services starting in 1994.

Mrs. Salcedo also served on the PwC South American Governance Board and the Colombia Board of Directors for over 10 years.  She is currently a member of the board of directors of several medium-sized companies in Colombia.

Mrs. Salcedo is a Certified Public Accountant and earned her bachelor's degree in Accounting from San Buenaventura University.