Sylvia Meljem, CPA, became a PAODC and Membership Committee member on January 2021, having previously served as a IAESB technical advisor from 2016 to 2018 and IAESB member from 2007 to 2012.

Ms. Meljem is a faculty member of ITAM, one of the most prestigious universities in Mexico, where she has occupied several positions for more than 30 years, including Accounting Program Director, Chair of the Accounting department, and from 2012 to present, Accounting Research Center Director.

She has published articles in national and international journals along with several books, including “Accounting of Costs and Strategy Management,” co-authored with Carlos Mallo, Robert S. Kaplan, and Carlos Giménez.

Additionally, she was International Affairs VP of the Instituto Mexicano de Contadores Públicos, A.C. (IMCP), she is president of the Academic Subcommittee of Corporate Governance Council and member of the editorial board of the IMCP magazine, Contaduría Pública.

For her outstanding career in the accounting profession, she has received several recognitions form IMCP and CCPM as the Refugio Roman Almonte, and award recognizing female accountants and commemorating the 100th anniversary of International Women’s Day.

Ms. Meljem earned a doctoral degree in management sciences, a master´s degree in business, and a bachelor’s degree in accounting from ITAM.

This report highlights that while sustainability reporting in these regions is rapidly improving and nearing the levels of G20 countries, the assurance of these reports continues to lag behind.

Key Findings from the Report

Salvador Marin’s professional background spans academia, business and practice. As a practicing economist and adviser he has gained considerable experience in financial economics, financial  information and non-financial reporting and extensive national and international experience in strategic consulting, economics, internationalisation, financial and non-financial reporting and management of SMEs and financial institutions. Presently he is the managing partner of a boutique practice of national and international advisers, member of the Board of Directors of a Spanish company with responsibility for international affairs, senior advisor in a venture capital Company, and General Coordinator for International Professional Regulation at the General Council of Economists of Spain (CGE). Marin boasts substantial international experience gained through his tenure as CEO of COFIDES, the Spanish Development Finance Institution and member of the Boards of Directors of EDFI, Marin has held positions in the field of Public Management having served as a minister in regional government in Spain. Author of over a one hundred books, articles, papers on financial information and non-financial reporting, Marin has experience as a lecturer at university and several national and international business schools. He has a specific recognition of quality as a researcher and knowledge transfer. Marin holds a Doctorate in Economics and Business Administration, specialising in Financial Information and gaining a distinction. Marin is Certified Accounting Expert by the Spanish Register of Accounting Experts.

The International Auditing and Assurance Standards Board (IAASB) is pleased to announce the adoption of a new Technology Position that will guide how the IAASB adapts its work to embrace the intersection of audit, assurance, and technology. This new position marks a significant step forward in the IAASB’s ongoing commitment to enhancing the quality and relevance of its standards in the face of rapid technological advancement.

“The pace of technological change presents the audit and assurance profession with opportunities and challenges. Our new Technology Position reflects the IAASB’s commitment to ensuring our standards evolve alongside these developments. We are setting a course that promotes innovation while safeguarding quality and consistency in audits and assurance globally,” said IAASB Chair Tom Seidenstein.

The Position’s Three Components

The Position is structured around three key components:

• Technology Position Statement: The Statement outlines the IAASB’s commitment to facilitate and encourage the use of technology by practitioners and firms, ensuring the standards remain relevant and effective. The Statement also articulates how the IAASB will deliver on this commitment, including embracing technology-driven innovations and removing barriers in its standards to technology adoption.
• Operationalizing the Technology Position: This component details the IAASB’s strategy for implementing the Statement by identifying opportunities for new or revised standards, along with developing non-authoritative materials and guidance. The IAASB is currently conducting a gap analysis to ensure current standards align with technological advancements.
• Monitoring and Adapting to Technological Trends: The IAASB will continually monitor technological trends to ensure its standards are adapted and remain aligned with the rapidly changing landscape.

By embracing innovation and continuously adapting to technological advancements, the IAASB is ensuring that its standards not only meet today’s demands but also anticipate the challenges of tomorrow. This forward-thinking approach will enhance audit quality, safeguard public trust, and support the evolving needs of practitioners and firms worldwide.

About the IAASB
The International Auditing and Assurance Standards Board develops auditing, assurance, related services, and quality management standards and guidance in the public interest that support consistent performance of quality engagements. Along with the International Ethics Standards Board for Accountants, the IAASB is part of the International Foundation for Ethics and Audit. The Public Interest Oversight Board oversees IAASB and IESBA activities and the public interest responsiveness of the standards. For copyright, trademark, and permissions information, please visit Permissions.

This new Technology Position that will guide how the IAASB adapts its work to embrace the intersection of audit, assurance, and technology. This new position marks a significant step forward in the IAASB’s ongoing commitment to enhancing the quality and relevance of its standards in the face of rapid technological advancement.

The Position is structured around three key components:

Dr. MIM. Riyath is a Senior Lecturer in the Department of Accountancy and Finance, South Eastern University of Sri Lanka. With a Bachelor’s Degree from the South Eastern University of Sri Lanka, and a Master’s Degree from the University of Sri Jayewardenpura, he has obtained his PhD from the Sabaragamuwa University of Sri Lanka. He is also a Fellow Member of the Institute of Certified Management Accountants of Sri Lanka, and a Member of the Institute of Chartered Professional Managers. As a member of the Integrated Reporting evaluation panel and the Journal Committee, Dr Riyath maintains a close association with CMA Sri Lanka. He has published widely, presented papers in local and overseas conferences, and works in close collaboration with EU-funded projects.   

Dr. Nikhil Chandra Shil, FCMA, is a professor at East West University (EWU). Before joining EWU, he has worked at American International University - Bangladesh and Daffodil International University. He also worked as a guest lecturer at the Bangladesh University of Engineering and Technology and the Institute of Cost and Management Accountants of Bangladesh (ICMAB). He has obtained his BBA and MBA degree with a concentration in accounting and information systems from the Department of Accounting and Information Systems at the University of Dhaka. He has done his Ph.D. from the same department. He is a fellow member of ICMAB, associate member of Chartered Institute of Management Accountants (CIMA), UK, a Chartered Global Management Accountant (CGMA), and a professional member of Chartered Institute of Public Finance and Accountancy (CIPFA), UK. He has several publications in local and international journals and editorial books. He has attended various national and international seminars, symposiums, and workshops.