Julia Penny became Technical Adviser to IFAC Board member Fiona Wilkinson in November 2024, having been nominated by ICAEW.

Ms. Penny was president of the Institute of Chartered Accountants in England and Wales (ICAEW) in 2022-23, having been a non-executive ICAEW Board member since 2017 and chair of the Board during her year as president. She was also a member of the nominating and remuneration committees of ICAEW.

Ms. Penny has been a member of ICAEW Council since 2013 with her term completing in 2025. She is also a past chair of both the ICAEW Technical Advisory and Ethics Advisory Committees, a former member of the Technical Strategy and Financial Reporting Faculty Boards, and of the Association of Accounting Technicians’ Council and audit committee.

Outside of this volunteer ICAEW involvement Ms. Penny is a well-known speaker and writer on audit, financial reporting, anti-money laundering and wider issues impacting the profession. She is the current author of the Bloomsbury publication Accounting Principles for Tax Practitioners and regularly writes guidance and training material published by Croner-i. She also uses her technical writing skills to provide content for software companies, firms or networks wishing to write and implement their own policies and procedures.

Ms. Penny is passionate about audit quality and a well-functioning profession. This includes a sharp focus on improving diversity, developing the use of technology and constantly reflecting on the need for businesses to become sustainable and how the professions can help achieve this.

Ms. Penny is a Fellow of the ICAEW and holds a BA(Hons) Accounting and Finance Degree. Ms. Penny is an honorary member of CIPFA.

Rose-Marie Skourup Ojeda is a consultant at FSR – Danish Auditors based in Copenhagen, Denmark. At FSR – Danish Auditors, Rose-Marie is engaged in the talent project, development of the Culture Academy, and various activities targeting student members of the organization.

Today, IFAC submitted a response to the Financial Action Task Force’s (FATF) Public Consultation on Financial Inclusion.  The Consultation proposes targeted changes to the FATF Recommendations—which establish the global framework for anti-money laundering (AML) and counter terrorist financing (CFT)—to support financial inclusion by minimizing “ove

Elaine Cahoon recently joined the International Ethics Standards Board for Accountants (IESBA) in October 2024 as an IFAC Fellow.  She began her career at KPMG conducting financial statement audits across various sectors, including US federal government agencies, non-profit organizations, commercial real estate, and defense contractors.  Ms. Cahoon is a subject matter expert in US independence standards and worked in KPMG’s Risk Management-Independence group to addresses engagement team inquiries and draft firm policy, guidance, and training related to independence matters. 

Ms. Cahoon is a Certified Public Accountant, Certified Government Financial Manager, Certified Information Systems Auditor, and a member of the American Institute of Certified Public Accountants.

Robert Mul (1963) is Executive Director and manages the department Profession & Society (public trust) at the Royal NBA: The Netherlands Institute of Chartered Accountants. With a staff of sixteen; the department supports more than twenty five NBA-committee’s varying from Banking to Housing associations, SMP’s, Sustainability, Fraud and Accountech. Mul personally runs the policy program ‘Sharing Knowledge’ which brings together auditors and stakeholders in economic sectors to produce so called Public Management Letters[1] (audit insights). He also represents the NBA in nationwide consultations especially regarding healthcare, public sector and Tax. And internationally at the European professional accountancy organizations and at IFAC. Mul and his wife live, and raised their three children, in Rotterdam.

Before joining the NBA in 2009, Mul was elected by the city council of Rotterdam to hold  public office as Director of the Audit Office Rotterdam in 1998, and was re-elected in 2004.  The office published reports on operational and performance audits and reviews of the financial audits as performed by the city’s audit department and a private audit firm. Formerly, Mul hold several positions at the national audit office of the Netherlands. In 1988 he graduated in political science (with honours) at the University of Amsterdam. In 1996, he received a post-academic master degree at the Netherlands School of Public Administration.  

In 2002, Mul was a co-founder and became the first president of the Dutch Society of Public Audit Offices & Public Audit Committee’s (NVRR). At his resign in 2007 he was awarded the Honorary Chair-medal. In 2003 he became vice-president of the Committee Follow-up audit Accountability which was appointed by the State Secretary for Education Mark Rutte to investigate allegations of fraud at each of the 152 institutes of vocational and higher education in the Netherlands. During 2004, he was a member of the independent guidance committee which oversaw the evaluation by the Ministry of Finance of the central government system for results oriented budgeting. Over the years, Mul published or co-published several articles and a book in English including:

• ‘Sharing knowledge: public management letters, a new way to fulfil the public role of accountants’ (WCOA, Rome, November 2014)   
• ‘Local government audit in the Netherlands’ In: Regional public sector audit institutions in Europe, a comparative study (EURORAI, 2004).
•  ‘Performance or compliance? Performance audit and public management in five countries’ (Oxford University Press, 1999).  

As the International Public Sector Accounting Standards Board (IPSASB) develops our first Sustainability Reporting Standard (IPSASB SRS^TM), we recognize its principles and concepts must be practicable and implementable so public sector entities can effectively determine and report on their contributions to address the global climate emergency.