The PIOB certifies the International Standard on Auditing (ISA) 240 (Revised), The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements as approved by the International Auditing and Assurance Standards Board (IAASB) in March 2025.
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 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).
He has previously 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, resuming March 1, 2026), combining academic insight with practical expertise in corporate governance and financial reporting at national and international levels.
Han holds a Bachelor of Arts in Business from Seoul National University, a Master’s in Professional Accounting from the University of Texas at Austin, and a Ph.D. in Business, with a concentration in Accounting, from Michigan State University.
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