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The IFRS Foundation is a not-for-profit, public interest organisation established to develop high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards—IFRS Standards—and to promote and facilitate their adoption. Twenty-two Trustees—from Africa, the Americas, Asia-Oceania, Europe and ‘At Large’ (any area of the world)—oversee the Foundation and the two standard-setting boards: the International Accounting Standards Board (IASB) and the International Sustainability Standards Board (ISSB). The IASB is responsible for the development of IFRS Accounting Standards and the ISSB is responsible for the development of IFRS Sustainability Disclosure Standards. The Trustees themselves are publicly accountable to a Monitoring Board of capital market authorities.

Trustees’ responsibilities include oversight of the organisation in the public interest; its strategic direction; appointments to the IASB, the ISSB, the IFRS Interpretations Committee and the IFRS Advisory Council; and ensuring the financing of the organisation and approving its budget. Trustees also assume the role of a Company Director in accordance with the UK Overseas Companies Regulation 2009.

The IFRS Foundation is seeking Trustees from the Asia-Oceania region, the Americas, Europe and the At Large category. The appointments would commence on 1 January 2024*. All names received from the relevant regions will be given full and comprehensive consideration. The IFRS Foundation Trustees seek to achieve its objective of building a diverse and gender balanced group.

Qualified candidates should have top-level experience in an organisation with an interest in corporate reporting. They should demonstrate a firm commitment to serving the public interest, to the work of the Foundation and to the standard-setting boards as high-quality global standard-setters. They should be financially knowledgeable and be able to meet the time commitment, which includes, but is not limited to, at least three three-day meetings each year. In addition, Trustees are assigned to Trustee sub-committees that meet during the three-day meetings and also on an ad hoc basis, via video. Trustees are expected to engage with stakeholders in the markets in their regional jurisdiction. Trustees should have an understanding of, and be sensitive to, the challenges associated with the adoption and application of high-quality global accounting and sustainability disclosure standards developed for use in the world’s capital markets and by other users, as well as to relevant current issues such as the impact of new technologies on corporate reporting and developments in investors’ and markets’ demands. Given the recent creation of the ISSB, the Trustees would particularly welcome applications from candidates with a knowledge and interest in sustainability-disclosure reporting and wider corporate reporting.

Current employees of organisations represented on the IFRS Foundation Monitoring Board are not eligible for consideration.

The appointments will be for a period of three years. Terms may be renewed for three further years.

Please click here for details of the appointment process and for the full role specification.

Please indicate interest by sending a covering letter and curriculum vitae to Michel Madelain, Chair of the Nominating Committee, c/o by 15 December 2022. Interviews will commence in the first half of 2023.

*The Trustees are currently working on the 2023 appointments which are still in progress and which they plan to conclude in November 2022. This is a separate process from the 2024 search.

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