Marsha Caballero
Trinidad and Tobago
Trinidad and Tobago
Belgium
Mr. Hein Vandelanotte joined the IFAC Small- and Medium-sized Practices (SMP) Advisory Group in January 2026. He was appointed on the recommendation of the Belgian Institute of Tax Advisors and Accountants (ITAA).
Mr. Vandelanotte is currently a member of the ITAA Council and is responsible for the quality and profession cluster, where he heads the department in charge of the quality assessment of members. Furthermore, Hein is a substitute member of the Flemish Advisory Committee on Accounting Standards (VABN) and Joint Committee 336, and is active on a number of other boards of directors of Belgian companies. Mr. Vandelanotte is currently Chair of a local professional association of accountants, primarily representing smaller practices.
Mr. Vandelanotte has been active within the firm Vandelanotte since 1986, initially as CEO and later as Chair of the Partners’ Meeting, a mandate he concluded in 2024. Under his leadership, Vandelanotte developed from a small practice into one of the top ten accountancy firms in Belgium. During this period, the firm evolved from a primarily accountancy-, audit- and tax-focused firm into a multidisciplinary organization with an international perspective, strengthened through membership in a global alliance.
Mr. Vandelanotte is a certified accountant. He holds a master’s degree in law from the Catholic University of Leuven and a master’s degree in accountancy from VLEKHO in Brussels.
Brazil
Ms. Renata Peppe joined the IFAC's SMP Advisory Group as a member in January 2026, having served as Technical Advisor to the group's chair from June 2019 to December 2025. She was jointly nominated by the Brazilian Federal Accounting Council (CFC) and the Brazilian Institute of Independent Auditors (IBRACON).
Ms. Peppe is currently Senior Audit and Quality Manager at Peppe Associados Consultores & Auditores Independentes, a small audit firm in Brazil, registered at Securities and Exchange Commission, serving different market segments through assurance and consulting services. She is also a member of the IBRACON Working Group on Small and Medium-Sized Audit Firms and the IBRACON Working Group on the General Data Protection Law. She has extensive experience serving audit and consulting clients, managing and training teams, and developing and maintaining quality procedures and methodologies.
Ms. Peppe also works as a professor of controllership in academic accounting programs and as a lecturer and instructor in technical courses and training programs in accounting and auditing, including topics related to updating the profession’s technical standards.
Ms. Peppe obtained her bachelor's degree in accounting from Faculdades Oswaldo Cruz and holds a master's degree (Lato Sensu) in Controllership from Fundação Escola de Comércio Álvares Penteado (FECAP).
Japan
Michi Sasano was appointed to the IFAC Professional Accountants in Business (PAIB) Advisory Group in January 2026. She was nominated by the Japanese Institute of Certified Public Accountants (JICPA).
Ms. Sasano is a Certified Public Accountant and President of a consulting company specializing in risk and governance management. She has about 20 years of experience advising listed companies across a wide range of industries on internal control, risk management, corporate governance, and ESG-related issues.
She currently serves as an Audit Committee member of two Japanese listed companies and has extensive hands-on experience supporting boards and management in addressing sustainability, compliance, and strategic risk challenges.
Ms. Sasano has been actively involved with JICPA as a member of the Ethics Standards Committee and an expert member of the PAIB Research Committee. She had also served as Technical Advisor to a previous IFAC PAIB Advisory Group member for two years, contributing to discussions on sustainability, integrated thinking, and the evolving role of PAIBs.
Through her professional and international experience, Ms. Sasano brings a practical PAIB perspective to advancing governance, ethics, and value creation within organizations.
Botswana
Nametso Masuku is a seasoned finance leader and Chartered Accountant, holding professional membership with both ACCA and the Botswana Institute of Chartered Accountants (BICA). She has extensive experience driving strategic impact, operational excellence, and innovation within the mining sector. Nametso serves as Senior Finance Manager at Debswana Diamond Company, where she oversees enterprise-wide financial planning, cost management, and performance improvement initiatives that enhance value creation and strengthen organizational resilience.
Nametso began her career with PwC Botswana and PwC South Africa, gaining deep expertise in assurance, financial reporting, governance, and risk management across diverse industries. This foundation equipped her with a strong understanding of complex financial environments, regulatory expectations, and best-practice professional standards.
Her professional portfolio spans financial strategy, cost optimization, governance frameworks, and digital transformation. She has led several high-impact initiatives that improve decision-making, advance financial stewardship, and embed long-term efficiency across the organization.
A strong advocate for professional development and organizational excellence, Nametso actively champions initiatives that develop talent, integrate technology into finance, and elevate the strategic contribution of the finance function.
Rwanda
Mr. John K. Bugunya joined the IFAC Professional Accountants in Business (PAIB) Advisory Group in November 2025 following his nomination by the Institute of Certified Public Accountants of Rwanda (ICPAR).
He is a seasoned finance professional with over 20 years of experience in financial management, corporate governance, and strategic leadership across Africa and Europe. He currently runs his own advisory business, providing strategic finance and leadership services.
John previously served as Chief Finance Officer (CFO) and Executive Board Director at CIMERWA Plc, Rwanda’s only integrated cement company, where he contributed to strategic management, governance, risk management, and compliance. Before this, he was Chief Executive Officer of Prime Insurance Limited, leading the company’s commercial transformation and serving as Chairperson of the Rwanda Insurers Association (ASSAR), where he supported legislative and digital reforms in the insurance sector.
John also worked as CFO at Bank of Kigali Plc for five years, supporting its successful listing on the Rwanda Stock Exchange and shaping its financial strategy. Earlier in his career, he worked in external assurance with Deloitte in the UK and EY in Uganda.
John is a Fellow of ACCA (UK), Vice President of ICPAR, and holds a Bachelor’s degree in Accounting and an MBA in Finance.
Bangladesh
Mr. Siddique is the Chief Operating Officer of the Institute of Chartered Accountants of Bangladesh (ICAB). He joined in 2008, advancing to Director (Technical) in 2013, where he oversaw strategic functions including Quality Assurance, Technical Standards, Training & Research, and International Affairs.
His professional experience encompasses governance and the implementation of IFAC’s SMOs at ICAB. He served as Member Secretary to several ICAB Council committees. From September to November 2020, he also concurrently held the position of Secretary & CEO of ICAB.
He contributes to regional and global accountancy bodies, having held the positions of Assistant Executive Secretary (2016) and Executive Secretary (2017) of the South Asian Federation of Accountants (SAFA), and is nominated again for these roles in 2025 and 2026, respectively. He also serves as an ICAB-nominated Director for the SAFA Foundation and as Marketing Director for Chartered Accountants Worldwide. Prior to ICAB, he worked as a consultant for the Institute of Chartered Accountants in England and Wales on a World Bank-funded ICAB-ICAEW twinning project and in the finance division of a major telecommunication company.
He holds a Master’s in Accounting and completed his professional training at Hoda Vasi Chowdhury & Co., Chartered Accountants gaining audit experience across financial institutions and multinational corporations. He qualified as an ICAB Associate Member in 2007 and was admitted as a Fellow in 2012.
Mr. Siddique has served as a faculty and resource person for professional institutes including ICAB. His professional and personal travels have spanned numerous countries across Europe, Asia, Australia, and the Americas.
Cyprus
Saudi Arabia
Lamyaa AlRasheed joined the IFAC PAO Development & Advisory Group in January 2026 after being nominated by the Saudi Organization for Chartered and Professional Accountants (SOCPA). She is a Partner at Ernst & Young (EY) based in Riyadh, Saudi Arabia.
She has built a strong career leading complex, large-scale audit engagements, with deep experience in client relationship management and people leadership. Over the years, she has led audits for prominent multinational and local organizations across sectors such as government, telecommunications, retail, and services. In her current role, she oversees significant client portfolios, works closely with senior stakeholders. Lamyaa is an active member of the SOCPA Examination Committee and serves on the board of the Saudi Accounting Association. She also regularly participates in professional forums and conferences focused on audit, finance technology, and digital transformation, and serves on advisory committees for several universities in Saudi Arabia.
Lamyaa holds a Bachelor’s degree in Accounting from King Saud University and is a Certified Public Accountant in Saudi Arabia.
Australia
Sam became a member of IPAE in January 2026, nominated by Chartered Accountants Australia and New Zealand (CA ANZ) and CPA Australia.
Sam is the General Manager responsible for the CA Program and pathways at CA ANZ. She led the transformation of the CA Program, launched in 2021, and championed the development of inclusive pathways, including a school leaver pathway, introduced in 2025.
Sam is a qualified CA and a fellow of both CA ANZ and ICAEW, commencing her journey with EY in the UK. Sam's career in education began over 27 years ago lecturing for several of the professional accounting qualifications, specialising in Financial Reporting, Auditing and multi-disciplinary case study subjects. Sam joined CA ANZ after migrating to Australia 16 years ago.
Sam is Co-Chair of the Global Accounting Alliance (GAA) Education working group.