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Fraud Going Concern Audit Evidence Technology Definitions of PIEs

Dr. Han Yi

PIOB member since 2025

Han Yi is a distinguished accounting professional with extensive expertise in standard-setting, corporate governance, and sustainability reporting. He currently serves as the Chief Executive Officer of the Korea Accounting Institute (KAI) and chairs both the Korea Accounting Standards Board (KASB) and the Korea Sustainability Standards Board (KSSB). Han Yi is dedicated to promoting transparency and accountability in global financial and sustainability reporting practices. 

Previously, he held leadership roles as an Outside Director and Audit Committee Chair for major South Korean corporations, including DL Group, and served as an expert on capital markets for South Korea’s National Economic Advisory Council. Han Yi is also a Professor of Accounting at Korea University Business School (currently on leave), where he integrates academic rigor with practical expertise to address critical challenges in corporate governance and financial reporting at national and international levels.

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