James Gunn was appointed as the standard-setting boards’ Managing Director in June 2014 and as the International Foundation for Ethics and Audit’s Secretary and Treasury in December 2022. In this role, he serves as a resource and key source of advice for the Foundation’s Co-CEOs and chairs of the independent standard-setting boards and oversees the senior management of the boards.

Prior to this role, Mr. Gunn was the International Auditing and Assurance Standards Board Technical Director for more than a decade. Earlier in his career, he served in KPMG’s Canadian Assurance Practice and its Department of National Assurance and Professional Practice. He has extensive experience in audit and other assurance services, including those in connection with several significant capital market financing transactions. He has also lectured on auditing for several years.

Mr. Gunn is a Chartered Professional Accountant - Chartered Accountant in Canada and a Certified Public Accountant.

Dave Sullivan is a consultant and certified public accountant based in the United States. He spent more than 30 years as an audit partner at Deloitte. Prior to his retirement in 2021, he was the global audit and assurance quality leader for Deloitte, leading Deloitte Global audit quality strategy. He has held numerous leadership roles in Deloitte’s US firm, notably serving as the US audit and assurance quality leader. He was also a member of Deloitte’s executive committee and board of directors.

Dave has served as a member of the Professional Practice Executive Committee of the Center for Audit Quality, Financial Accounting Standards Advisory Committee of the US Financial Accounting Standards Board, Standing Advisory Group of the US Public Company Accounting Oversight Board, and the US SEC and Financial Reporting Institute’s Advisory Councils. Earlier in his career, he was a fellow at the US Financial Accounting Standards Board.

He graduated from California State Polytechnic University, San Luis Obispo.

Ms. Asmâa Resmouki became IFAC President in November 2022. Prior to becoming President, Ms. Resmouki was appointed Deputy President in November 2020 after serving on the IFAC board since November 2017, originally nominated by the Ordre Des Experts Comptables—Morocco. As Deputy President, Ms. Resmouki chaired the IFAC Planning and Finance Committee, having previously chaired the board's Governance Subcommittee prior to her election as Deputy President.

Ms. Resmouki has more than thirty years of experience in the profession, including serving as audit partner in the large auditing firms (Deloitte and EY) in Morocco. In 2020, she started her consultancy practice firm where she has been assisting different organizations in projects relating to the profession and to advisory services.

Ms. Resmouki is a Past President of the Pan African Federation of Accountants (PAFA). She served on the PAFA Board since 2011, as vice president and chair of the Planning, Human Capital, and Financial Committee from 2013 to 2015, and as president from 2015 to 2017. Asmaa had also served in voluntary roles in the Moroccan accounting profession from 2008 to 2014, especially in quality control field.

Thanks to her diverse and wide experience, Ms. Resmouki has developed as a thought leader in developing and strengthening the accountancy/auditing profession, as well as an expert in good corporate governance and best practices to manage and lead robust boards and committees.

PIOB Member-since 2023

Sandra Peters is a certified public accountant and a chartered financial analyst in the United States and holds the director certification from the National Association of Corporate Directors. As head of global advocacy for the CFA Institute, she leads efforts related to the information that investors need for investment decision making and a team responsible for tracking policy developments related not only to corporate disclosures but also to all information needed for investment decision making, including environmental, social, and governance information and alternative data.

As spokesperson for the CFA Institute, she conducts outreach to policy makers, standard setters, regulators, professional organizations, and the media to discuss and promote data for investment decision making.

Sandra has extensive experience as an investor, preparer, and auditor. Most recently, she served as vice president and corporate controller at MetLife. Previously, she was a partner at KPMG, providing audit services primarily for insurance and financial services companies.

Sandra has been a member of numerous boards and is currently a member of the US Securities and Exchange Commission’s Investor Advisory Committee and the US Public Company Accounting Oversight Board's Investor Advisory Group and Standards and Emerging Issues Advisory Group.

She holds a bachelor of science degree in business administration in accounting from the University of Nebraska and a master’s degree in business administration finance from Indiana University.

Lee White, FCA became IFAC's Chief Executive officer in March 2024.

Mr. White has worked as an assurance practitioner in both the private and public sectors, a securities and audit inspector regulator, and as the leader of a public interest body setting both global financial reporting an sustainability standards. His career has predominately been dedicated to serving the public interest.

Mr. White, who had been with the IFRS Foundation since 2018, has more than 30 years of global executive, regulatory and leadership experience. A chartered accountant, Mr. White led the creation of the International Sustainability Standards Board (ISSB) within the IFRS Foundation, and the launch of the ISSB’s first two standards in June 2023.

Before joining the IFRS Foundation, Mr White spent nine years with the Chartered Accountants Australia and New Zealand (CAANZ), including six years as its CEO (2012-2017). He has also worked as the Chief Accountant at the Australian Securities and Investments Commission (2004-2009), during which time he was directly involved in the creation of the International Forum of Independent Audit Regulators (IFIAR).

Mr. White holds a Bachelor's degree in Economics and Accounting from Macquarie University, as well as a Graduate degree in leadership from INSEAD.

PIOB Chair – Since 2020

Linda de Beer is qualified as a chartered accountant (SA), holds a master’s degree in taxation and holds a chartered director (SA)  designation. She has a long professional in the setting, monitoring and oversight of reporting standards, corporate governance principles and related regulation, which includes chairing the International Auditing and Assurance Standards Board’s Consultative Advisory Group (CAG), serving on the CAG of the International Ethics Standards Board for Accountants, serving on the King Committee for Corporate Governance in South Africa, chairing the Financial Reporting Investigation Committee of the Johannesburg Stock Exchange and serving on the Investor Advisory Group of the PCAOB. 

Beyond chairing the PIOB she serves as an independent non-executive director on a number of South African listed company boards, a role she has played since 2010.  Her experience at a board level includes merger and acquisition activities, business turnaround and restructuring (including debt restructuring and equity raising), appointment and removal of executives and other strategic and governance matters that directors take responsibility for. She also serves on the board of trustees of the International Valuations Standards Council, based in London

Advised numerous companies and regulators on corporate governance matters.

Experience in mediation of matters between parties and expert witness work on various aspects relating to corporate governance, financial reporting and auditing standards and related legislation.

Is an Honorary (Professor in Practice) at the University of Johannesburg, with previous full time lecturing experience at post graduate level.

Launched a book, in 2018, co-authorised with Mervyn King, on the audit profession, entitled The Auditor: Quo Vadis?

PIOB Member – Since 2020

Retired public law practitioner and consultant based in Wellington, New Zealand. He has a background in public sector and independent legal practice, public and not-for-profit sector governance roles, experience as an independent adviser and reviewer, international development work in the area of public sector governance and accountability, and audit, assurance, and ethical standard-setting both in New Zealand and internationally.

His international work has drawn on his public law and governance experience gained since the 1980s. Most recently, he had his own legal practice in Wellington from 2006 until his retirement in 2022. Before then, he was Assistant Auditor-General, Legal at the New Zealand Office of the Auditor-General (1998 to 2006). He is also a former Director of the New Zealand Law Commission (New Zealand’s law reform agency).

Besides his legal background, he had an extensive international consultancy practice from 2008 to 2020, both in his own capacity and in association with consultancy organisations. He undertook projects for The World Bank and the Asian Development Bank in South-East Asia and the Pacific, and work in the Pacific funded by the New Zealand and Australian aid programs. He has also published and presented papers internationally on public sector finance, governance, and accountability.

This background gives him a unique combination of skills in law, governance and management, public finance, and auditing. In 2011 he was appointed an inaugural member of New Zealand’s independent audit standard setting board, the New Zealand Auditing and Assurance Standards Board. In 2016, he became the Chair of the Board in recognition of his independent perspective on standard setting. In that capacity he was also appointed a member of the Australian Auditing and Assurance Standards Board, under a reciprocal membership arrangement between the two countries. Robert served in these roles until his retirement in June 2022. He represented the New Zealand board in international standard setting fora, and was a prominent member of the National Standard Setters group that engages regularly with the IAASB and IESBA. This led indirectly to his appointment to the PIOB, as a nominee of IOSCO, in 2020, and his reappointment by the Monitoring Group in early 2023.

Elaine promotes inclusion in her work and the accountancy profession. As a qualified accountant, Elaine is active in the profession in her role as the former Chair of the Association of Chartered Certified Accountants’ (ACCA) Scotland Committee and newly elected ACCA global council member and also membership of the Financial Reporting Council’s stakeholder insight group. 

Elaine’s career has focused on public sector finance, initially in the NHS and for the last 20 years at Audit Scotland, the public sector spending watchdog. She is currently the Director of Audit Quality and Appointments and is responsible for annual reporting of quality standards on more than £50 billion of annual spending.

Inclusive and adaptive leisure activities are important to Elaine, and she thrives on finding solutions to barriers that could prevent her from participating in leisure activities due to cerebral palsy. Recently Elaine has taken up cycling and enjoys riding her adapted etrike with the Callander Meanderers in the Trossachs. Skiing with Disability Snowsports UK is her other passion, and she is a member of the user group which provides views on future services. More recently she has started flying lessons with Alba Airsports based at Perth Airport.