New oversight publications available

The PIOB has released its quarterly oversight publications which provide valuable insights into how the PIOB identifies public interest issues and carries out its oversight work.

77th Technical Committee public minutes– December 2023- January 2024.

The Briefing Memos have been prepared by the PIOB oversight team, provide background on the SSB projects and highlight relevant public interest issues, while the Observation Memos, are prepared by PIOB observers to provide a summary of matters of public interest and due process in relation to the standards discussed during the SSBs meetings.


IAASB March 2024 Briefing Memos


IAASB March 2024 Observation Memo


IESBA March 2024 Briefing Memo


IESBA March 2024 Observation Memo

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Dr. Han Yi

PIOB member – since 2025

Han Yi is a distinguished accounting professional, with expertise in standard-setting, corporate governance and sustainability reporting. He is Professor of Accounting at Korea University Business School, specializing in capital markets, corporate governance, and corporate reporting.

He also serves as a director of the Korea Corporate Governance Forum (since March 2026). From March 2023 to February 2026, Han served as Chairman of both the Korea Accounting Standards Board (KASB) and the Korea Sustainability Standards Board (KSSB), and as CEO of the Korea Accounting Institute (KAI).

Previously, Han has advised the Korean Financial Supervisory Service and Financial Services Commission, served on the Presidential Transition Committee for Korea’s 20th President, and held outside director and audit committee positions at major Korean corporations.

Han holds a Ph.D. in Business Administration from Michigan State University and a B.B.A. from Seoul National University, and previously taught at the University of Oklahoma’s Steed School of Accounting.

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