The IFRS® Foundation is the private sector independent body responsible for the development and promulgation of a single set of high quality global accounting standards. Twenty-two Trustees—from Asia/Oceania, Europe, the Americas, Africa and “At Large” (any area of the world)—oversee the Foundation and the International Accounting Standards Board (the Board). The Board is the body responsible for the development of International Financial Reporting Standards® (IFRS® Standards). The Trustees themselves are publicly accountable to a Monitoring Board of capital market authorities. The UK Overseas Companies Regulation 2009, requires that all appointed Trustees automatically assume the role of Director of the Foundation concurrently with the acceptance of their role of Trustee.

Trustees’ responsibilities include oversight of the organisation in the public interest; its strategic direction; appointments to the Board, the IFRS Interpretations Committee and the IFRS Advisory Council; and ensuring the financing of the organisation and approving its budget.

The IFRS Foundation are seeking three Trustees: two from the Americas and one from Asia Oceania for vacancies that will become available in January 2020.

Qualified candidates should have top-level experience in an organisation with an interest in accounting standards. They should demonstrate a firm commitment to serving the public interest, to the work of the Foundation and to the Board as a high quality global standard-setter. They should be financially knowledgeable and be able to meet the time commitment, which includes, but is not limited to, up to four two-day meetings each year. Trustees should have an understanding of, and be sensitive to, the challenges associated with the adoption and application of high quality global accounting standards developed for use in the world’s capital markets and by other users. Current employees of organisations represented on the Monitoring Board will no longer be eligible for consideration.

The appointments will be for the period of three years. All terms may be renewed for three further years.

Please indicate interest by sending a covering letter and curriculum vitae by 29 March to Sheila Fraser, Chair of the Nominating Committee, IFRS Foundation, Columbus Building, 7 Westferry Circus, London E14 4HD, United Kingdom, or by email to

View the full role specification and details on the appointment process.

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