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.
Oversees, monitors, guides, and provides recommendations to the Trustees concerning budgetary and financial matters.
Oversees the IFRS Foundation’s ongoing investment and implementation of Digital and Technology strategies.
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.
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.
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.
Leads the IFRS Foundation’s fundraising of contributed revenue to support the Foundation’s ongoing operations and growth.
Reviews and recommends proposals on human capital issues.
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.