CONDICIONES DE USO

1. INFORMACIÓN GENERAL

Las presentes Condiciones de Uso regulan el acceso y la utilización del sitio web accesible a través de la url https://www.ipiob.org (el “Sitio Web”) así como los contenidos y servicios que el Sitio Web pone a disposición de sus usuarios (los “Usuarios”).

En cumplimiento del artículo 10 de la Ley 34/2002, de 11 de julio, de Servicios de la Sociedad de la Información y del Comercio Electrónico, se exponen los siguientes datos identificativos del titular del Sitio Web:

FUNDACIÓN CONSEJO INTERNACIONAL DE SUPERVISION PUBLICA EN ESTANDARES DE AUDITORIA, ETICA PROFESIONAL Y MATERIAS RELACIONADAS, es una fundación constituida al amparo de la Ley 50/2002 de 27 de diciembre y normas complementarias cuyo domicilio social se encuentra en Madrid, calle Oquendo nº 12 (28006), provista de C.I.F. G-84532001y debidamente inscrita en el Registro de Fundaciones Asistenciales, bajo el número 28-1380 (“FUNDACION PIOB”). El correo electrónico de contacto es: info@ipiob.org

El acceso al Sitio Web o su uso por el Usuario implica necesariamente, y sin reservas, el conocimiento y aceptación de las presentes Condiciones de Uso. Por tanto, se recomienda que el Usuario las lea de detenidamente cada vez que quiera acceder al Sitio Web.


2.UTILIZACIÓN DEL SITIO WEB

Los Usuarios serán enteramente responsables del correcto uso del Sitio Web con sujeción a la legalidad vigente, sea nacional o internacional, así como a los principios de buena fe, la moral, las buenas costumbres y el orden público, y con el compromiso de observar diligentemente cualquier instrucción adicional que pueda serles impartida por FUNDACION PIOB.

Los Usuarios se abstendrán de usar los servicios y contenidos del Sitio Web con fines o efectos ilícitos y que sean lesivos de los derechos e intereses de terceros, o que de cualquier forma puedan dañar, inutilizar, afectar o deteriorar el funcionamiento del Sitio Web, sus contenidos y sus servicios. Asimismo, queda prohibido impedir la normal utilización o disfrute del Sitio Web a otros Usuarios.

Nuestro sistema antivirus es razonablemente seguro. Por todo ello, FUNDACION PIOB no se hace responsable de los potenciales daños o errores que, debidos a la presencia de cualquier virus, pueda sufrir el sistema informático (hardware o software) de los Usuarios cuando éstos accedan al Sitio Web o lo utilicen.


3.RESPONSABILIDAD DE FUNDACION PIOB

FUNDACION PIOB pondrá los medios razonables a disposición del Usuario para que los contenidos y servicios incluidos en el Sitio Web sean exactos y estén actualizados. No obstante, FUNDACION PIOB no está en condiciones de poder garantizar esta circunstancia en todo momento. Asimismo, FUNDACION PIOB no será responsable del funcionamiento de las redes de comunicación que posibilitan el funcionamiento del Sitio Web, ya sean fijas o móviles, cuya responsabilidad incumbe enteramente a prestadores ajenos a FUNDACION PIOB.

Si lo considera oportuno, FUNDACION PIOB podrá suspender de forma inmediata la prestación del servicio y, en su caso, retirar los contenidos que estime incorrectos o ilegales, ya lo realice a su exclusivo criterio, ya a petición de tercero afectado o de autoridad competente, sin que dicha suspensión pueda dar lugar a indemnización alguna.


4.ENLACES A TERCEROS

FUNDACION PIOB no asume responsabilidad alguna derivada de los enlaces (links) que posibiliten, a través del Sitio Web, el acceso al Usuario a prestaciones y servicios ofrecidos por terceros, siempre que sean ajenos al Sitio Web. Por tanto, FUNDACION PIOB no se hace responsable ni de la información contenida en los mismos ni de cualesquiera efectos que pudieran derivarse de dicha información. Asimismo, FUNDACION PIOB se reserva el derecho a retirar, de manera unilateral y sin previo aviso, los enlaces que aparecen en el Sitio Web.

Si cualquier Usuario o tercero observara que tales enlaces puedan ser contrarios a las leyes, la moral o el orden público, deberá informar a FUNDACION PIOB a través del correo electrónico info@ipiob.org


5.PROPIEDAD INTELECTUAL E INDUSTRIAL

FUNDACION PIOB es titular o licenciataria de todos los derechos de propiedad intelectual e industrial incluidos en el Sitio Web, así como de los contenidos accesibles a través del mismo.

Los derechos de propiedad intelectual del Sitio Web, así como los textos, imágenes, diseño gráfico, estructura de navegación, información y contenidos que se recogen en el mismo son titularidad de FUNDACION PIOB, a quien corresponde el ejercicio exclusivo de los derechos de explotación de los mismos en cualquier forma y, en especial, los derechos de reproducción, distribución, comunicación pública y transformación, de conformidad con la legislación española de derechos de propiedad intelectual e industrial.

La autorización al Usuario para el acceso al Sitio Web no supone renuncia, transmisión, licencia o cesión total ni parcial sobre derechos de propiedad intelectual o industrial por parte de FUNDACION PIOB, por lo que queda terminantemente prohibido su uso.


6.MODIFICACIONES A LAS CONDICIONES DE USO

FUNDACION PIOB se reserva el derecho de modificar las presentes Condiciones de Uso de acuerdo con la legislación aplicable en cada momento, de lo que informará debidamente en el Sitio Web, por lo que recomienda al Usuario que las revise periódicamente para estar informado de cómo FUNDACION PIOB protege su información.


7.LEY APLICABLE Y JURISDICCIÓN

Las presentes Condiciones de Uso quedan sujetas al ordenamiento jurídico español.

Para la resolución de cualquier conflicto que pudiera derivarse del acceso al Sitio Web, el Usuario y FUNDACION PIOB acuerdan someterse expresamente a los juzgados y tribunales de la ciudad de Madrid, con renuncia a cualquier otro fuero general o especial que les pudiera corresponder.

Tatsumi Yamada

(Country: Japan)

Tatsumi Yamada has been teaching International Accounting Standards (IFRS) at Chuo University as a Specially Appointed Professor since 2015. He has been a commissioner (part-time) of Certified Public Accountants and Auditing Oversight Board (CPAAOB) in Japan since 2016. He also currently serves as outside director of Mitsubishi Chemical Holdings Corporation and as outside statutory auditor of Nomura Co., Ltd. 

 

Mr. Yamada was a partner of KPMG AZSA LLC from 2011 to 2018, and was active in international activities before and during his time as a partner. He was a trustee of the International Valuation Standards Council (IVSC) from 2014 to 2020, a board member of the International Accounting Standards Board (IASB) from 2001 to 2011, and a Japanese representative to the International Accounting Standards Committee (IASC) from 1996 to 2001. He gained his experience in financial accounting at a private company, Sumitomo Corporation, from 1976 to 1993. He was qualified as a Certified Public Accountant of Japan in 1980. He received his Bachelor of Commerce in 1976 from Keio University.

Richard Thorpe

(Country: United Kingdom)

Richard Thorpe is a UK chartered accountant who spent over 30 years in financial services regulation and standard setting both in the UK and internationally, including 15 years as Head of Accounting and Audit Policy at the UK Financial Services Authority. He was Director of Trustee Activities at the IFRS Foundation from 2016 to 2021. He was responsible for the Foundation’s governance and the work of the Board Trustees, including the Due Process of the International Accounting Standards Board, and the Nominating Committee, which appoints Trustees and IASB and Advisory Council and Committee members. From 2013 to 2016, he was Accounting and Auditing Adviser to the Financial Stability Board based at the BIS in Basel. There he was responsible for the FSB’s work on accounting and audit quality and was a member of the Monitoring Group. 

 

Richard is currently studying for a PhD in Global Politics at Birkbeck, University of London.

Kris Peach

(Country: Australia)

Kris Peach has more than 30 years’ experience as a finance, accounting, audit, and regulatory expert. 

 

She is a former KPMG Australia audit partner, specialising in financial reporting, and former Chair and CEO of the Australian Accounting Standards Board, requiring extensive international networking and consultation. As a former member of the Australian Financial Reporting Council Nomination Committee, she is an experienced recruiter of Standard Setting Board members.

 

Kris is a director of Goulburn Murray Rural Water Corporation, Permanent Care and Adoptive Families Inc., and GenU, and their associated Finance, Audit, and Risk Committees. She is also an independent member of the Audit and Risk Management Committee of the Victorian Department of Families, Fairness, and Housing.

 

Kris Peach is a Fellow of both the Institute of Chartered Accountants Australia and New Zealand, and CPA Australia.  She has a Masters of Business (Accountancy) from the Queensland University of Technology.

Naweed Lalani

Director, Infrastructure & Head of Audit Oversight – Supervision 

(Country: United Arab Emirates)

Naweed Lalani is the Director of Infrastructure and Audit Oversight in the Supervision Division of the DFSA, which he joined in November 2010. He is responsible for supervising auditors and credit rating agencies, as well as maintaining the supervisory infrastructure, management information systems, policies and procedures, and supervisory guidelines. 

 

Naweed was previously associated with EY and PwC in various capacities and gained his experience in assurance, risk, transaction advisory and fraud, Islamic Finance, and Investigation and Dispute Services.

 

Naweed represents the DFSA at the International Forum of Independent Audit Regulators (IFIAR) and Asian-Oceania Standard Setters Group (AOSSG). He is a member of the International Accounting Standards Board (IASB) Islamic Finance Consultative Group, and a founding chair of the IFIAR’s Emerging Regulators Group. Naweed is also a regular speaker on public oversight at universities and forums. Naweed’s credentials include setting up the DFSA’s audit monitoring regime, “equivalence” and “adequacy” recognitions by the European Commission, and issuance of the first public report on DFSA’s audit monitoring activities.

 

Naweed holds a Bachelor of Commerce Degree, MBA, and is a Chartered Accountant. Naweed also holds Advanced Diploma in Anti-Money Laundering.

Wallace (Wally) D. Gregory, Jr.

Deloitte Global Regulatory, Independence & Conflicts Leader

(Country: United States)

Wally Gregory is the Global Senior Managing Director of Regulatory, Independence & Conflicts for Deloitte Touche Tohmatsu Limited (DTTL). In these capacities, he leads core teams responsible for global policy, consultation, quality control, monitoring, reporting, and interaction with various international regulators and professional bodies. 

 

In addition, he is actively involved in the International Federation of Accountants (IFAC) Forum of Firms, having served four years as Chairman of the IFAC Transnational Auditors’ Committee, and currently serves on the Planning & Finance Committee of the IFAC Board. Wally also Chairs the GPPC Standard-Setting Working Group, the GPPC Global Independence Leaders Working Group, and is a member of the AICPA Governing Council.  He previously Chaired the Regulatory Working Group of GPPC.

 

Prior to this position, his roles included serving as the DTTL Global Independence Leader, as well as the Deloitte US Deputy Chief Risk Officer and Deputy Cross Border Facilitation Leader. 

 

With 29 years of experience serving multinational clients primarily in the retail/trade and manufacturing industries, he has also been published in the Wall Street Journal CFO and CIO editions and has presented on various professional practice topics both internally and externally.

 

Wally is a CPA licensed to practice in Connecticut and South Carolina, is a member of the American Institute of Certified Public Accountants, Connecticut Society of CPAs, and South Carolina Association of CPAs.

Mara Cameran, PhD

(Country: Italy)

Tenured Researcher of Accounting at Bocconi University, Italy. Italian CPA (Dottore Commercialista) and Chartered Auditor (Revisore contabile).

 

Member of the Standing Scientific Committee of the European Accounting Association and of the European Auditing Research Network (EARNET) scientific committee. She has published in many international journals as Auditing: A Journal of Practice and Theory; European Accounting Review; Journal of Accounting, Auditing and Finance; International Journal of Accounting; and Abacus. She serves on the editorial board of Auditing: A Journal of Practice and Theory, Accounting and Business Research, International Journal of Auditing, and Accounting Forum.

 

Her research interest is focused on the regulation and functioning of the audit market and on the development of the auditing process within teams. She is also interested in the ethical and equality dimensions related to the accounting profession.

Guy Almeida Andrade

(Country: Brazil)

Guy Almeida Andrade has more than forty years of work experience in auditing, accounting, internal controls, valuation and taxes. Mr. Andrade is currently Managing Partner of Magalhães Andrade S/S Auditores Independentes. (Brazilian SMP), and is a board and audit committee member of several public and private companies.

 

Guy is involved with professional bodies and was a member of the Nominating Committee of International Federation of Accountants (IFAC) from January 2017 to December 2020; member, representing IFAC, of the 2018-2019 Interim Nominating Committee for the new chair of the International Auditing and Assurance Standards Board (IAASB); member of the Board of Instituto dos Auditores Independentes do Brasil (IBRACON) from 2009 to 2014, and was its Chair from 2012 to 2014. He also was IFAC Board member from 2000 to 2006, and Chairman of the Audit Committee of IFAC from 2002 to 2006.

 

Mr. Andrade was President of IBRACON National from 2002 to 2004, and President of IBRACON for São Paulo State from 1996 to 1998. He has bachelor’s degrees in Accounting and Business Management from the University of São Paulo (USP) and Universidade Presbiteriana Mackenzie, respectively.

Onome Joy Adewuyi

(Country: Nigeria)

Onome Joy Adewuyi is currently the Executive Director, Finance and Administration, at Cynergy Platforms Nigeria (Lagos) and council member at the Institute of Chartered Accountants Nigeria amongst others.

 

She has over three decades of work experience in banking, corporate governance, and risk management, and has worked with Texaco Nigeria Plc. as Treasury and Investment Accountant, Fidelity Bank Plc. for eighteen years, and is a retired Risk Management Executive Director.

She holds a B.Sc degree with second class honours (Upper Division) in Accounting from the University of Benin (1982) and M.Sc degree in Banking & Finance from  University of Lagos (1993). She is an alumnus of the Harvard Business School (USA), Wharton Business School (USA), Kellogg Business School (USA), Ross Business School (USA) and Lagos Business School (Nigeria).