Nawel holds a Bachelor's degree in Commercial Sciences and Accounting, from the University of Algiers, she is also an “expert comptable Finaliste”

With over 20 years of experience in the fields of accounting, finance, and taxation. She has held several leadership positions in the economic sector as well as in diplomatic missions in Algeria. Approved by the Ministry of Finance, she is currently the Director and Founder of her own firm, Cabinet Rabahi, specializing in audit and accounting services.

In parallel, Nawel is actively engaged in the development of professional organizations in accounting. On a continental scale, she serves as a technical advisor at PAFA’s board and is also a member of the PAFA PAODAG. Regionally and internationally, she collaborates with IFAC PAODAG as a PAFA observer. Passionate about knowledge transfer, she also conducts training sessions, sharing her expertise at Higher Institute of Management and Planning In Algiers "

Passionate about training and capacity development, she aspires to contribute to the evolution of the accounting sector in Africa and worldwide, while training and supporting the next generation of professionals.

EY Director in Riyadh, Saudi Arabia. Layla Al Khalefah is a Certified Public Accountant in Saudi Arabia and the State of New York, and a member of SOCPA and AICPA. She holds both a bachelor’s and a master’s degree in accounting. With over 12 years of experience in auditing and accounting across diverse industries in Saudi Arabia and the United States, she has developed strong knowledge in IFRS accounting standards and international auditing standards.

Kholoud Mousa was the first female Saudi Partner in Saudi Arabia and was also the first Saudi woman licensed to practice as a certified public accountant in the Kingdom. She has 20 years of audit and advisory experience across various industries, and is a certified family business governance advisor. She was a member of the governance committee of the Institute of Internal Auditors (IIA), during which she led projects relating to governance frameworks for major Saudi family businesses and for non-for-profit institutions. In 2019, she was named as one of the leading 20 Saudi Women in Finance, Economy, and Commerce. In addition to her business responsibilities, she serves as the Head of Impact for KPMG Middle East. Kholoud has over 16 years of Audit and Finance experience across various industries and possesses a thorough knowledge of Saudi accounting and financial reporting standards(SOCPA) as well as International Financial Reporting Standards(IFRS).

Throughout her professional career at  KPMG and other financial services firms, Kholoud gained a wide range of industrial and professional experience in accounting , audit and Zakat &Tax advisory. Her experience covered different sectors; Manufacturing, Construction, Medical &Healthcare, Trading, and Investments. She has been also involved in providing financial advisory services, development of accounting system and Policy & Procedures manual, etc. During her membership of the Governance committee of the Institute of Internal Auditors (IIA) she led projects relating to Governance frameworks for Major Saudi family businesses and for non for profit institutions. This involved alignment of Family constitutions and shareholder values with Management and incorporating diverse expectations of individual shareholders with transparency and efficiency and allowing for good governance without hindering decision-making at operating levels. As a  passionate advocate for diversity and inclusiveness she has been engaged in leading country-wide nationalization strategy, women empowerment and gender diversity within her previous employers. As well as promoting audit and financial advisory as a profession to Saudi graduates, especially females.    

Ms. Graziella Hobeika joined the IFAC Small- and Medium-sized Practices (SMP) Advisory Group in January 2026. She was nominated by the Lebanese Association of Certified Public Accountants (LACPA).

Ms. Hobeika is the Managing Partner of HBK Audit & Advisory, an audit and consulting firm based in Lebanon providing assurance, taxation, and advisory services to SMEs, family businesses, NGOs, and donor-funded projects. She has more than 15 years of professional experience in audit and advisory services, with a strong focus on audit quality, IFRS implementation, governance, and compliance. Her professional work includes leading statutory audits, special purpose audits, and advisory engagements, as well as supporting organizations in strengthening financial management and accountability frameworks.

Ms. Hobeika is a Lebanese Certified Public Accountant and an active contributor to the profession at both national and international levels. She is a Board Member of the International Federation of Francophone Accountants (FIDEF) and serves on professional committees, contributing to strategic planning and capacity-building initiatives for SMPs. She regularly participates as a speaker and moderator in conferences and technical training programs related to auditing, financial reporting, and the future of the profession.

Ms. Hobeika holds a PhD in Management Information Systems from Paris-Nanterre University and is a university lecturer in management and entrepreneurship.

IESBA's NOCLAR PROVISIONS

Responding to Non-compliance with Laws and Regulations sets out a first-of-its-kind framework to guide professional accountants in what actions to take in the public interest when they become aware of an act of non-compliance with laws and regulations, or NOCLAR, committed by a client or employer. Learn more about the NOCLAR Standard below.

Asher Noor, FCA, is an author, speaker and an internationally recognized family enterprise advisor and wealth manager. He is a member of the CA Women’s Committee of ICAP and in the past served as the chair of the overseas chapters of ICAP in the Kingdom of Saudi Arabia and Australia/New Zealand. He is a recipient of the Middle East CFO of the year award in 2014, ICAEW Middle East award for advancing the profession in business in 2017 and the ICAP’s professional excellence award in 2023.

PIOB Chair – Since 2025

Tshegofatso (Tshego) Modise is the Chair Trustee of the International Foundation for Ethics and Audit. She was nominated by the Public Interest Oversight Board, for which she is Chair.

She is also the Executive Head of Governance, Risk and Compliance at Debswana Diamond Company, a position she has held since August 2023. She is also a board member and Chair of the Finance, Risk, Audit Committee for the Non-Bank Financial Institutions Regulatory Authority in Botswana (NBFIRA).

Tshego brings leadership experience in governance, risk, assurance, and finance across the mining, regulatory, and professional accountancy sectors. Prior to her current role, she was Head of Risk and Assurance for De Beers Group and in the earlier years, as Head of Internal Audit at Debswana Diamond Company.

Beyond her executive roles, Tshego has served as an independent director and board member for a wide range of non-governmental and professional accountancy organizations in Botswana and across Africa. She has played a key role in advancing the accountancy profession, including leading the implementation of the Botswana Accountants Act of 2010 for the Botswana Institute of Chartered Accountants (BICA).

Her governance leadership extends internationally: she previously represented Botswana as ACCA President and Chairman (2007–2009) at the international assembly. She also chaired the BICA Public Accounts Committee, where she helped design the roadmap for transitioning the country’s financial systems from cash to accrual accounting.

From 2010 to 2018, Tshego was a board member of BICA, including two years as Vice President and three years as President and chaired key committees including Public Accounts, Education and Professional Training, which was charged with the Twinning Project with the Institute of Chartered Accountants in England and Wales for the establishment of the local institute qualification.

 She was also co-opted as a board member of the Pan African Congress of Accountants (2018–2019).

Sinéad Donovan was appointed Chair of the IFAC International Panel on Accountancy Education, effective January 1, 2026. Ms. Donovan is a Fellow Chartered Accountant and served as a partner in Grant Thornton Ireland from 2005 and as Chairperson of the firm from 2021 until January 2025 following the successful amalgamation with Grant Thornton US.

Ms. Donovan was the engagement partner to some of the largest clients acting as auditor but also specializing in servicing multinationals ensuring a centralized offering for their global reporting and compliance needs.

She served as President of Chartered Accountants Ireland (CAI) 2023-2024 and successfully negotiated and secured a member vote for the historic amalgamation of CAI and CPA Ireland, making CAI the largest professional body in Ireland. Ms. Donovan served on the Council of CAI until May 2025.

Currently, Ms. Donovan sits on a number of boards as a non-executive director and chairs the audit and risk committee for the global organization Girls Not Brides. She also acts as strategic advisor to scaling and fast growth companies in the professional advisory and technology sector.