Jennifer Eberman joined the IPAE in 2025, nominated by Deloitte Touche Tohmatsu Limited. She is a distinguished leader in accounting and assurance education with over two decades of experience.

As a Director and Assurance and Reporting Lead for Audit & Assurance Learning at Deloitte, Jennifer oversees the strategic direction and development of the global learning curriculum for Assurance, IFRS, and Sustainability, directly enabling Deloitte's international network of Audit and Assurance practitioners. Previously, she served as Senior Manager at Deloitte & Touche LLP, where she led the development of IFRS, ASPE, and PSAS learning content. She also held the role of Associate Director of Education at CPA Ontario, managing the CPA exam process, and was the National UFE Director & Senior Manager at KPMG LLP, directing the technical preparatory program for CPA students across Canada.

Jennifer has been actively involved in professional organizations such as CPA Canada and has contributed to various boards and committees, including the Girl Guides of Canada and the Ottawa Humane Society. Her expertise in learning design, facilitation, and project management, combined with her commitment to professional excellence, makes her a valuable asset to the IPAE.

Jennifer holds multiple professional designations, including CPA, CA, CIA, and CPA (Illinois). She also has a Bachelor of Science in Mathematics from Acadia University.

Dr. Qi Zhang became member of International Panel on Accountancy Education in December 2024, nominated by the Chinese Institute of Certified Public Accountants (CICPA).

Dr. Zhang is a full Professor and the Dean at the School of Accountancy and the Head of finance office of Zhongnan University of Economics and Law (People's Republic of China).

Dr. Zhang is chairman of the Government Accounting Professional Committee of the Accounting Society of China. He also serves as a member of the Consultative Advisor Group for the International Public Sector Accounting Standards Board, a consulting expert for China's Ministry of Finance (MoF)'s Government Accounting Standards Committee.

Dr. Zhang was awarded by Chang Jiang Scholars Program of China in 2023, and has been honored as a National Advanced Accounting Worker in 2022, National Academic Accounting Leading Talent Project in 2016, and was selected for the Ministry of Finance (MoF)'s Distinguished Accounting Expert Project in 2023. His main achievements were published in the Journal of Environmental Economics and Management, Economic modelling, Journal of Accounting and Public Policy and other top journals.

Dr. Zhang earned Bachelor degree, Master degree and PhD in accounting at Zhongnan University of Economics and Law and is a member of CICPA.

Sayja Barton is a Principal at the International Public Sector Accounting Standards Board (IPSAB). She joined the IPSASB staff in 2025 and collaborates with the team to deliver the Board’s work program developing International Public Sector Accounting Standards (IPSAS).

Prior to joining the IPSASB, Sayja was Director of National Accounting Standards for BDO Canada, where she led firm initiatives related to the public sector, private sector and not-for-profit organizations. In that role, Sayja assisted engagement teams in dealing with complex technical accounting issues, developed and delivered internal and external training and resources, and provided accounting advisory services on complex matters.

During her career Sayja has worked with a wide range of public sector organizations, including local, subnational, national and Indigenous governments and government organizations, including working for a large government business enterprise.

Sayja was previously the Technical Advisor to the Canadian Board Member of the IPSASB. She is a member of the Canadian Public Sector Accounting Board (PSAB)’s Public Sector Accounting Discussion Group and the former Chair of PSAB’s Technical Advisory Group.

Sayja is a Canadian Chartered Professional Accountant and holds a Bachelor of Arts Honours Chartered Accountancy Studies and a Master of Accounting from the University of Waterloo.

Mr. Lei Chen was appointed to the IFAC PAIB Advisory Group in January 2025, nominated by the Chinese Institute of Certified Public Accountants (CICPA).

Mr. Chen has long contributed to the global development of the State Grid Corporation of China (State Grid), the world’s largest utility and one of China’s leading companies. Since 2021, he has served as a board member and senior executive of State Grid Overseas Investment Limited (SGOI), holding roles as CFO and executive vice president. SGOI, the overseas treasury center of State Grid, entrusts Mr. Chen with responsibilities spanning financing management, compliance, risk control, and legal affairs.

Prior to joining SGOI, Mr. Chen spent nearly a decade at State Grid International Development Co., Ltd. (SGID), the international arm of State Grid specializing in overseas energy asset investment and operations. As a key member and leader of SGID's investment and financing team, he played a pivotal role in major M&A transactions and witnessed the company’s rapid expansion across Asia-Pacific, Latin America, and Europe.

Mr. Chen began his career at Ernst & Young as an auditor, assisting clients with overseas listings.

He holds professional qualifications from CICPA, ACCA, and CGMA and is a Fellow of the Chartered Institute of Management Accountants (CIMA). Mr. Chen earned a PhD in accounting from the Institute of Fiscal Sciences of the Ministry of Finance, China, and a master’s degree in economics from the Capital University of Economics and Business.

Assoc. Prof. Zekeriya Demir became a member of the IFAC Professional Accountants in Business (PAIB) Advisory Group in January 2025. He was nominated by the Union of Chambers of Certified Public Accountants Turkey (TURMOB).

Mr. Demir started his career in 1996 as an Auditor at Sahra YMM, a CPA company. He served as Internal Auditor and Shipping Operations General Manager at Gürsoy Group Companies between 2000-2006. He worked as the Financial Affairs Director at Türker Group of Companies between 2006-2007. Appointed by the TMSF (SDIF), he also served as a Member of the Supervisory Board at Nergis Holding and its affiliated companies between 2005-2008.

Mr. Demir worked as an Assistant Professor and Deputy Dean at Kırklareli University, Faculty of Economics and Administrative Sciences, Department of Business Administration between 2009-2015. He worked as the Financial Affairs Manager at STM Defence Technologies Engineering and Trade Inc., an affiliate of Undersecretariat of Defence Industries in 2015 – 2016. In August 2016, Mr. Demir was appointed as the SVP of Accounting and Financial Control department. As of April 2022, he has been appointed as Chief Financial Officer of Turkish Technic.

Mr. Demir, who is a Certified Public Accountant and Independent Auditor, served as a Board Member of the Istanbul Chamber of Certified Public Accountants between 2013 and 2016. 

Having graduated from Anadolu University, Faculty of Economics and Administrative Sciences - Department of Economics in 1992, Demir completed his Masters in Economics in 1995 and his PhD in Economics in 2004 at Marmara University. In 2023, he received the title of Associate Professor in the Field of Accounting Science. Continuing his academic studies, Demir has been publishing papers presented in national and international congresses and articles released in various journals. 

CMA (Dr.) Ashish P Thatte joined the IFAC Professional Accountants in Business Advisory Group in January 2025. He was nominated by The Institute of Cost Accountants of India from India.    

CMA Dr. Ashish Thatte is a renowned Cost and Management Accountant (CMA) in India. He is a Partner in the Leading Cost and Management Accounting firm Joshi Apte and Associates specializing in cost audits, cost management, internal audits, designing MIS, and valuations etc. He is also an Insolvency Professional and Independent Director. He was the youngest Chairman of Western India Region of The Institute of Cost Accountants of India (ICMAI). He is a Member of Central Council of The Institute of Cost Accountants of India 2023-27, Chairman of Sustainability Standards Board, Indirect taxes Committee and International Affairs Committee 2024-2025, and a Member of Member’s Development Committee (MDC) of Confederation of Asia Pacific Accountants (CAPA) from 2023-2027.

CMA Dr. Ashish Thatte holds M.Com and Cost Accounting degrees, a Doctor of Philosophy (PhD) from Symbiosis International Deemed University, and an MBA from University of Mumbai.

Joanne Holt joined IESBA in December 2024 as a Senior Manager in Standards Development & Technical Projects. She is currently involved in the IESBA’s Firm, Culture and Governance work stream.

Prior to joining IESBA, Ms. Holt worked at PwC in the Ethics and Compliance department, specializing in internal investigations relating to ethics and business conduct. She also worked at EY where she has a broad range of experience in financial services audits, anti-money laundering and fraud engagements, compliance program reviews, and internal investigations.

Ms. Holt holds a Bachelor of Science in Finance and Accounting from the Charles H. Dyson School for Applied Economics and Management at Cornell University. She is a Certified Public Accountant in New York and a member of the American Institute of Certified Public Accountants.

Xiaoyue Sun became a member of the IAASB in January 2025. She was nominated by the Transnational Auditors Committee.

Ms. Sun is currently a partner and Head of Audit Technical Group of BDO China. She is a member of BDO's Audit Leadership Committee and Audit Quality Committee. She has 29 years' experience as an audit practitioner, including 5 years with BDO and 24 years with PwC.

Ms. Sun was qualified as a Chinese Certified Public Accountant in 1997. She is a member of China's Auditing Standards Board. She holds a Bachelor of Commerce in International Accounting from Shanghai International Studies University.

Amaro Gomes joined the IAASB in January 2025, nominated by the Instituto dos Auditores Independentes do Brasil (IBRACON) and Conselho Federal de Contabilidade (CFC).

Mr. Gomes is an independent consultant and member of the audit committee at Banco Bradesco (Brazil). He was previously the Brazilian Secretary of State for Coordination and Governance of Federal State-Owned Enterprises (2020-2021). He also served as a Board Member with the International Accounting Standards Board (2009-2019); as the Head of the Financial System Regulation Department (2004-2009) at the Central Bank of Brazil (where he joined in1992);  and as independent auditor with PwC (1986-1992).

Mr. Gomes is a CPA and earned his MA in Accounting and Finance in 1998 at Lancaster University (UK). He was awarded the Honor of Merit in 2022 by Universidade de Brasilia - UnB, where he earned his accounting baccalaureate in 1985, and the Alumni Outstanding Achievement for Graduate by Lancaster University in 2017.

Nancy Cheng was appointed to the International Auditing and Assurance Standards Board (IAASB) in January 2025. She was nominated by the Chartered Professional Accountants of Canada (CPA Canada).

Ms. Cheng is currently the Board Chair of icddr,b, an international non-profit public health research institution based in Bangladesh. She is the Audit Committee Chair of Shared Services Canada and an Audit Committee member of Public Safety Canada, two departments in the Government of Canada. She also serves on the Board of CARE Canada.

Prior to her retirement, Ms. Cheng was an Assistant Auditor General at the Office of the Auditor General of Canada, a senior practitioner in financial and performance auditing with over 30 years of experience. She was a member of the Canadian Auditing and Assurance Standards Board (AASB). She has served as its Vice-Chair and Chair of the AASB Steering Committee.

Ms. Cheng is a Fellow Canadian Chartered Professional Accountant, Fellow Chartered Accountant (FCPA, FCA). She is a member of CPA Canada and the Chartered Professional Accountants of Ontario (CPA Ontario) as well as a member of the Financial Executives International Canada (FEI Canada) and the Institute of Corporate Directors (ICD).

Ms. Cheng studied Commerce at Carleton University (Canada).