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The Trustees of the IFRS Foundation are members of subcommittees which undertake a range of roles. These roles make up the responsibilities of the Trustees.

Assists the Trustees in reviewing the financial reporting process, the system of internal control, the audit process, and the organisation's mechanism for monitoring compliance with the laws and regulations in the jurisdictions in which it operates.

Members

  • Maria Theofilaktidis (Chair)
  • Jorge Familiar
  • Sukjoon Lee
  • Erhard Schipporeit
  • Richard Sexton
  • Wencai Zhang

Oversees, monitors, guides, and provides recommendations to the Trustees concerning budgetary and financial matters.

Members

  • Richard Sexton (Chair)
  • Bertrand Badré
  • Rudolf Bless
  • Koushik Chatterjee
  • Maria Theofilaktidis
  • Wencai Zhang

Oversees the IFRS Foundation’s ongoing investment and implementation of Digital and Technology strategies.

Members

  • Suresh Kana (Chair)
  • Ken Robinson
  • Erhard Schipporeit
  • Chong-Tee Ong

Oversees the due process procedures of the International Accounting Standards Board IASB) and its Interpretations Committee and the International Sustainability Standards Board (ISSB). Find out more about the DPOC.

Members

  • Teresa Ko (Chair)
  • Koushik Chatterjee
  • Morgan Després
  • Masamichi Kono
  • Steven Maijoor
  • Robert Pozen

Oversight of the IFRS Foundation’s policies aimed at promoting ethical behaviour and managing conflicts of interest, and compliance with those policies by International Accounting Standards Board members, Trustees and staff.

Members

  • Maria Theofilaktidis

Additional members to be confirmed in early 2024.

Can act between Trustees' meetings when a policy (generally for financial and legal matters) exists, other than making decisions on membership of the Board and of the Trustees, but it cannot create new policy.

Members

  • Erkki Liikanen (Chair)
  • Suresh Kana
  • Teresa Ko
  • Isabel Saint Malo
  • Ken Robinson
  • Keiko Tashiro
  • Maria Theofilaktidis

Leads the IFRS Foundation’s fundraising of contributed revenue to support the Foundation’s ongoing operations and growth.

  • Isabel Saint Malo (Chair)
  • Bertrand Badré
  • Rudolf Bless
  • Koushik Chatterjee
  • Jorge Familiar
  • Sukjoon Lee
  • Erkki Liikanen
  • Keiko Tashiro

Reviews and recommends proposals on human capital issues.

Members

  • Keiko Tashiro (Chair)
  • Rudolf Bless
  • Jorge Familiar
  • Robert Pozen
  • Isabel Saint Malo
  • Sarah J. Al Suhaimi
  • Wencai Zhang

Makes recommendations to the Trustees regarding nomination procedures. Makes recommendations to the Trustees on candidates for the Trustees, International Accounting Standards Board (the Board), IFRS Advisory Council and IFRS Interpretations Committee. Reviews the performance of Board members annually. Find out more about the appointment process.

Members   

  • Ken Robinson (Chair)
  • Suresh Kana
  • Teresa Ko
  • Masamichi Kono
  • Steven Maijoor
  • Richard Sexton