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The IFRS Foundation Trustees have appointed four new members to the SME Implementation Group (SMEIG) from the Americas region.

The following new members will join the SMEIG for three-year terms starting on 1 July 2023:

  • Cecília Geron (Brazil)
  • Nancy Aragón Granja (Ecuador)
  • Omar Alberto Benitez Anibal (Peru)
  • Martín Nazzarro (Argentina)

This completes the 2022 appointments.

Thirteen members have also been reappointed to the SMEIG for second three-year terms, starting on 1 July 2023:


  • Mike Mbaya (Kenya)
  • Ayodele Ojo (Nigeria)
  • Leana Van Der Merwe (South Africa)
  • Peter Lucas Mwambuja (Tanzania)


  • Qi Chang (China)
  • Lei Yan (China)
  • Saifullah (Pakistan)


  • Úna Curtis (Republic of Ireland)
  • José M Hinojal (Spain)
  • Jenny Carter (United Kingdom)

The Americas

  • Edson Teixer (Brazil)
  • Gabriel Gaitán Leon (Colombia)
  • Andrea St Rose (Saint Lucia)

In March 2023, the IFRS Foundation issued an invitation for applications and nominations to replace seven SMEIG members retiring on 30 June 2023. The Trustees are considering these applications, and further appointments to the SMEIG will be announced in the coming months.

The SMEIG was established by the IFRS Foundation Trustees in 2010 as a consultative body to the International Accounting Standards Board. The SMEIG has two main responsibilities: to consider questions on implementation and application of the IFRS for SMEs Accounting Standard and to advise the IASB on updating the Standard during periodic reviews. Membership is personal. SMEIG members voice their own views, not those of any company, organisation or constituency.

Read more information about the SMEIG, including the terms of reference and operating procedures of the group.

Followable tags

IFRS Foundation strategy and governance
The IFRS for SMEs Accounting Standard