Mikiko Ono became a member of the International Auditing and Assurance Standards Board (IAASB) in January 2025.

She is currently a Director of Sustainability Disclosure Regulations and Investor & Stakeholder Engagement at Recruit Holdings Co., Ltd. Since joining the company as London Representative in Investor Relations in 2017, Ms. Ono has spearheaded engagement with global investors and sustainability disclosure practices mainly for capital markets by integrating financial and non-financial information. She also leads a company-wide sustainability disclosure project, collaborating closely with assurance professionals and colleagues across the globe to secure sustainability assurance for consolidated information, aligning with international disclosure standards.

Prior to her role at Recruit Holdings, Ms. Ono held various roles at major listed telecommunications companies in Japan. Her responsibilities spanned investor relations, international mergers and acquisitions, governance, and monitoring of investees, as well as marketing roles in both Japan and France.

Ms. Ono also served as a Technical Reference Member for the International Sustainability Standards Board (ISSB) of the IFRS Foundation from 2022 to 2023. She is also a Certified Member Analyst of the Securities Analysts Association of Japan (CMA). She earned a Bachelor of Arts degree from the University of Tokyo.

Svetlana Berger, CPA, CA, is an Associate Director with the Canadian Auditing and Assurance Standards Board (AASB). In her role, she leads efforts to support the Board's planning, prioritizing and execution of initiatives, including the development and issuance of auditing, assurance, and related services standards.

Ms. Berger has over 15 years of experience in standard setting. Before joining the AASB, she held leadership roles at IBM Canada and was a part-time university instructor. Her career began at PwC LLP in Toronto.

Ms. Berger holds an undergraduate degree and Master of Accounting degree from the University of Waterloo (Canada). She is a member of CPA Canada and the Chartered Professional Accountants of Ontario.

Accountants often face complex ethical dilemmas that demand sound moral judgment. To navigate these challenges, understanding the decision-making process and the factors influencing it is essential.

Ms. Zheng Liu became the technical advisor for Yun Huang in January 2025.

She serves as the senior technical staff of Accounting Regulatory Department, the Ministry of Finance, China, responsible for setting Chinese government accounting standards.

Ms. Liu started her career in the Ministry of Finance in 2019, and she actively participated in government accounting standard reform in China.

Ms. Liu graduated from Zhongnan University of Economics and Law with a master's degree in management majoring in accounting.

Dr. Yun Huang became a member of the IPSASB in January 2025. She was nominated by the Chinese Institute of Certified Public Accountants.

Dr. Huang is the Director of Accounting Standards Division I of Accounting Regulatory Department of Chinese Ministry of Finance (China MOF). The Accounting Regulatory Department of China MOF sets Chinese Accounting Standards, and Accounting Standards Division Iis responsible for setting Chinese Accounting Standards for the Public Sector. Dr. Huang began to work for China MOF in 2004. She has almost 20 years’ experience in the development and implementation of Chinese Accounting Standards both for the public sector and the private sector, and has experience in sustainability standards. Previously, she worked internationally for the Controller’s Office of the World Bank under a secondment program and served as an assistant to Chinese members of several international mechanisms.

Dr. Huang is a member of the Chinese Institute of Certified Public Accountants, and she is currently a non-practicing certified public accountant. Dr. Huang is also a member of CFA Institute and a CFA Charter Holder.  

Dr. Huang earned her bachelor's and master’s degrees in management, with a focus on accounting, from Xiamen University. She also holds a PhD in economics, specializing in fiscal theory and policy, from the Chinese Academy of Fiscal Sciences.

Her Technical Advisor is Zheng Liu.

Dr. Sung-Jin Park became a member of the IPSASB in January 2025. He was nominated by the Korea Institute of Public Finance (KIPF). 

Dr. Park is an associate professor at the Department of Global Public Administration, Mirae Campus, Yonsei University. Before joining Yonsei University, he was an associate professor in accounting (with tenure) at Indiana University South Bend in the U.S. Along with his academic career, Dr. Park had also served as Executive Director at the Government Accounting and Finance Statistics Center (GAFSC) of the Korea Institute of Public Finance in Korea (KIPF) engaged with various tasks on government financial reporting and management such as the enactment and amendment of the accounting standards for government entities and the nonprofit sector, a compilation of comprehensive fiscal statistics, and global outreach through international organizations including IPSASB and OECD.

Dr. Park is a Certified Public Accountant in the U.S. (inactive) and a member of the Korean Accounting Association, Korean Association of Public Administration, and the President-elect of Korean Association of Government Accounting for 2026.

He received his Bachelor’s and Master’s degrees in Public Administration from Yonsei University, MS degrees from Indiana University in Accounting and Taxation, and Ph.D. degree from University of Texas at San Antonio.

His Technical Advisor is Jungk-Hyuck Yim.

Karen Sanderson became a member of the IPSASB in January 2025. She was nominated by the Chartered Institute of Public Finance and Accountancy (CIPFA). She was previously a member of IPSASB’s Consultative Advisory Group, serving from its initiation in 2016 to the end of her term in 2023.

Ms. Sanderson is the technical director for the first ever international financial reporting guidance for non-profit organizations. Prior to this she worked extensively in the public sector, with over 30 years of experience working at different levels of government in the UK and the New South Wales government in Australia. She has more than 20 years of experience of applying accrual accounting in the public sector and delivered the first ever Whole of Government Accounts in the UK. Ms. Sanderson was responsible for UK central government standard setting for 5 years and has been involved in public sector standard setting for over 15 years.  

Ms. Sanderson is a first class honors graduate from the Open University. She is a member of the Chartered Association of Certified Accountants (ACCA) and is also a member of CIPFA.  

Her Technical Advisor is Henning Diederichs.

Obichukwu Nwazota joined as a Member of the IESBA in January 2025. Ms. Nwazota is the Managing Director of UGN Consulting Services Ltd, an accounting, tax, and management consulting firm in Abuja, Nigeria. Previously she was an Audit Senior in Deloitte Nigeria, where she led various audit and audit related service engagements for both private and public sector clients.

Ms. Nwazota has over 15 years' experience in auditing, financial reporting, tax and management consulting. She is also the President of the Uche Godwin Nzoko Foundation (UGN Foundation), a not-for-profit organisation that promotes ethics and values, good governance, and ESG / Sustainability for nation building.

Ms. Nwazota is a member of the Association of Chartered Certified Accountants (ACCA), a member of the Chartered Institute of Taxation of Nigeria, and a member of the Institute of Management  Consultants, Nigeria. She has a bachelor's degree in accountancy from the University of Nigeria.

Nancy Miller joined as a Member of the IESBA in January 2025. Ms. Miller is a Managing Director in Risk Management - Audit and Independence, at KPMG, US and was previously the managing partner at Miller Foley Group.

Ms. Miller serves on the AICPA Professional Ethics Executive Committee (PEEC). PEEC sets ethics and independence standards for members of the AICPA. She previously served as the chair of the technical standards sub-committee, to enforce violations of the Code of Conduct related to technical standards as delegated by PEEC.

The IESBA is committed to monitor technology developments through a four-pillar approach. This consists of: