(Acting PIOB Secretary-General June 2023)

Martin B. Manuzi has 25 years of international experience in regulatory and public interest matters relating to the accountancy profession and its societal role. He joined the PIOB in 2022 as Nominations Director, as the PIOB assumed responsibility for the selection and appointment of members of the Standard-setting Boards.

As from June 2023, Martin is PIOB Acting Secretary-General.

Among the relevant areas on which Martin worked in Brussels prior to joining the PIOB are: ethical tax planning through his leadership of the CFE Tax Advisers Europe 2021 initiative on “an ethics quality bar for all tax advisers”; audit quality assurance through his establishment and Chairmanship of the Quality Assurance Network for non-PIE audit; and public sector accounting and reporting through his Chairmanship of the ICAEW-PwC discussion series on “Sustainable public finances – EU perspectives”.

Over 2016-20, Martin was Chair of the Accountancy Sub-Group of the UK Professional Business Services Council’s Mutual Market Access Group, addressing the impact of Brexit on the accountancy profession. In 2008, Martin was lead researcher and author of an authoritative study on the structure and functioning of international accountancy firms published by the Fédération des Experts Comptables Européens (now Accountancy Europe).  Through various roles within the ICAEW and Accountancy Europe, Martin was extensively engaged on EU regulatory and legislative initiatives in the audit and accountancy spheres, beginning in the early 2000s.

Martin completed a Ph.D in 2000 on the Italian state industrial sector, addressing  the impact of political interference in the management of the Italian state industrial sector through corporate governance case studies. He worked as a part-time university lecturer from 1993 to 1998 in modern economic and political history.

(Member since 2023)

Mark Smith is a chartered accountant who brings a preparer’s perspective to the Board.

He has a deep understanding of international accounting and financial reporting requirements gained through having been, concurrently, an accountant in industry, a member of several influential representative groups and a member of an advisory body to a national accounting standard-setter.

Over a period of 30 years, Mark held senior finance roles at the heart of UK-based multinational public companies in a variety of industries, latterly as Chief Accounting Officer of Dialog Semiconductor plc, a UK company that was listed on the Frankfurt Stock Exchange. Since leaving Dialog in 2022, Mark has worked as an independent accounting and reporting consultant.

From 2014 to 2020, Mark was a member of the Corporate Reporting Council (the advisory body to the Financial Reporting Council as the accounting standard-setter for the UK and Ireland).

From 2004 to 2015, he was Vice-Chairman of the Financial Reporting Committee of the 100 Group of Finance Directors (representing the CFOs of the largest companies listed on the London Stock Exchange). From 2007 to 2014, he was a member of the Financial Reporting Committee of the Institute of Chartered Accountants in England and Wales. He was also a founder member of the IASB’s Global Preparers’ Forum.

Mark has a degree in Economics from Cambridge University.

(Member since 2023)

Sandra Peters is a certified public accountant and a chartered financial analyst in the United States and holds the director certification from the National Association of Corporate Directors.  As head of global advocacy for the CFA Institute, she leads efforts related to the information that investors need for investment decision-making and a team responsible for tracking policy developments related not only to corporate disclosures but also to all information needed for investment decision-making, including environmental, social, and governance information and alternative data. 

As spokesperson for the CFA Institute, she conducts outreach to policy makers, standard setters, regulators, professional organizations, and the media to discuss and promote data for investment decision-making.   

She has extensive experience as an investor, preparer, and auditor. Most recently, she served as vice president and corporate controller at MetLife. Previously, she was a partner at KPMG, providing audit services primarily for insurance and financial services companies. 

She has been a member of numerous boards and is currently a member of the Securities and Exchange Commission’s Investor Advisory Committee and the Public Company Accounting Oversight Board’s Investor Advisory Group and Standards and Emerging Issues Advisory Group.

She holds a bachelor of science degree in business administration in accounting from the University of Nebraska and a master’s degree in business administration finance from Indiana University.

(Member since 2023)

Tomoyuki Furusawa is a former director-general of Japan’s Financial Services Agency and former secretary-general of the Securities and Exchange Surveillance Committee. He has expertise in (a) corporate governance reform in the Japanese capital market, (b) capital market regulations, and (c) financial regulations, including banking law, fund-transfer law, and certified public accountants law.

He began his career at the Japanese Ministry of Finance in 1986, holding positions in the Financial Markets Division and the Policy and Legal Division. Since joining the Financial Services Agency in 2006, he has led efforts to promote the integrity of the Japanese capital market and embed sustainability and diversity into corporate governance. Most recently, he helped to pass amendments to the Certified Public Accountants Law to promote gender equity among audit firms. He also strengthened board diversity and introduced sustainability-related reporting in corporate disclosure requirements by drafting and implementing the 2021 revision of the Corporate Governance Code.

He holds a bachelor of arts degree in law from the University of Tokyo and a master of arts degree in economics from the University of Cambridge. He also held teaching appointments at the University of Tokyo’s Graduate School of Public Policy.

(Member since 2023)

Philippe Christelle has been chief audit officer and director of the ethics function at the Capgemini Group, based in France (1999-2022). He specialized in ethics and internal audit and has served on numerous committees and commissions responsible for professional standards and oversight.

He has been a member of the Haut Conseil du Commissariat aux Comptes, which oversees statutory auditors and audit firms, chairman of the board of the Institut Français de l’Audit et du Contrôle Internes (IFACI), and president of the Confédération Européenne des Instituts d’Audit Interne (ECIIA). He has served on the European Commission’s Committee on Auditing, which devised the draft for the eighth directive on the statutory audit of accounts, and as a member of the board of directors of the global Institute of Internal Auditors (IIA).

He also has two decades of experience in external audit, working at Peat Marwick Mitchell, Coopers & Lybrand, and PricewaterhouseCoopers.

He was a member of both the Comité d’Examen National d’Activité and the ethics and deontology committee of the Compagnie Nationale des Commissaires aux Comptes. He chaired the Arnaud Bertrand technical committee, which coordinated major audit firms on matters of deontology and professional standards and reformed the code of conduct for statutory auditors.

A chartered accountant, graduate of Sciences-Po Paris, and the Paris Institut d’Administration des Entreprises business school, he holds a master’s degree in accounting and finance from Paris IX-Dauphine University and a master’s degree in philosophy from the Sorbonne. Since 1990, he has been a lecturer at Sciences-Po Paris and a senior lecturer at the Ecole Normale Supérieure and Paris IX-Dauphine University.

(Member since 2022)

Dave Sullivan is a consultant and retired Certified Public Accountant based in the United States. Dave spent over 30 years as an audit partner at Deloitte. Prior to his retirement in 2021, he was the Global Audit & Assurance Quality Leader for Deloitte. In this role, Dave led Deloitte Global’s audit quality strategy to serve the public interest and enable global capital markets through the execution of high-quality audits by their 70,000 audit professionals worldwide.

Dave held numerous leadership roles in Deloitte’s U.S firm, in particular serving as the U.S. Audit & Assurance Quality Leader. He was also a member of the Executive Committee and Board of Directors of the U.S. audit firm.

Dave has also been involved in the auditing profession, including serving as a member of the following: Professional Practice Executive Committee of the Center for Audit Quality (CAQ), Financial Accounting Standards Advisory Committee of the Financial Accounting Standards Board (FASB), Standing Advisory Group of the U.S. Public Company Accounting Oversight Board (PCAOB), and University of Southern California SEC and Financial Reporting Institute Advisory Council. Earlier in his career, Dave served for two years as a Fellow at the FASB.