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The Nominating Committee of the IFRS Foundation Trustees appoints members of the IFRS Advisory Council. The primary objective of the Advisory Council is to provide a forum where the International Accounting Standards Board, the International Sustainability Standards Board and the Trustees consult individuals and representatives of organisations that are affected by its work and are committed to the development of high quality IFRS Standards.

The members of the Advisory Council are organisations that have an interest in international corporate reporting, and represent a diversity of geographical and professional backgrounds. The individuals appointed to the Council are senior members of the organisation that they represent.

Criteria for membership

  1. Have a high level of engagement with the mission of the IFRS Foundation;
  2. Be prepared to encourage broad participation in the development of IFRS Standards as high-quality, globally-accepted standards;
  3. Add to the overall diversity of the Council;
  4. The nominated individual should hold a senior position, have influence within their organisation and have the skills and experience to advise on strategy and help shape the future of corporate reporting. While financial reporting knowledge is needed, we are not exclusively seeking candidates who are accountants;
  5. The nominated individual can commit the time available to prepare for and attend at least two two-day meetings a year, as well as to work on the related communications activities;
  6. The nominated individual is comfortable participating in the Council’s plenary discussions, and prepared to lead break-out group discussions and report back to the Council as a whole. All Council discussions are in English; and
  7. Be prepared to cover the costs of participation in the Council activities.

New members are typically appointed every year, with the appointment process usually taking place over the summer and the new members’ terms usually starting in January.