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People working for people

The PIOB team includes the PIOB Board, the SSB NomCo and the PIOB staff. Together, these experienced professionals from diverse backgrounds and nationalities work to enhance the Public Interest.

The PIOB Board

linda de beer

Linda de Beer

PIOB CHAIR

+ bio

Robert Buchanan

MEMBER

+ bio

Philippe Christelle

MEMBER

+ bio

Janine van Diggelen

MEMBER

+ bio

Tomoyuki Furusawa

MEMBER

+ bio
begoña giner

Begoña Giner

MEMBER

+ bio
tshego modise

Tshego Modise

MEMBER

+ bio

Sandra J. Peters

MEMBER

+ bio
mark smith

Mark Smith

MEMBER

+ bio

Dave Sullivan

MEMBER

+ bio
martin manuzi

Martin Manuzi

SECRETARY GENERAL

+ bio

The PIOB SSB Nominations Committee

Liz Murrall

CHAIR OF THE SSB NOMINATIONS COMMITTEE

+ bio
Guy-Andrade

Guy Andrade

SSB NOMINATIONS COMMITTEE

+ bio
Mara-Cameran

Mara Cameran

SSB NOMINATIONS COMMITTEE

+ bio

Wallace D. Gregory

SSB NOMINATIONS COMMITTEE

+ bio

Naweed Lalani

SSB NOMINATIONS COMMITTEE

+ bio

Richard Thorpe

SSB NOMINATIONS COMMITTEE

+ bio
Kris-Peach

Kris Peach

SSB NOMINATIONS COMMITTEE

+ bio

Tatsumi Yamada

SSB NOMINATIONS COMMITTEE

+ bio
Meeting PIOB

Onome Adewuyi

SSB NOMINATIONS COMMITTEE

+ bio

The PIOB Staff

Claudia deodati

Claudia Deodati

DIRECTOR OF OVERSIGHT

Rocio Goudie

Rocío Goudie

COMMUNICATIONS DIRECTOR

Renzo Lari

FINANCIAL CONTROLLER

Nerea Lastras

Nerea Lastras

OVERSIGHT ADVISOR

Claudia Schmiedbauer

EXECUTIVE ASSISTANT

Former PIOB Chairs and Members

PIOB Chair

Stravros Thomadakis

Chairman

2005 – 2011

Eddy Wymeersch

Chairman

2011 – 2020

PIOB Members

David A. Brown, Q.C

Member

2005 – 2011

Chandrashekhar Bhaskar Bhave

Member

2011 – 2017

Antoine Bracchi

Member

2005 – 2011

Kevin Dancey

Member

2017 – 2017

Jane Diplock

Member

2012 – 2021

Julie Galbo

Member

2013 – 2014

Markus Grund

Member

2018-2020

Michael Hafeman

Member

2006-2014 / 2020-2023

Michael Holm

Member

2014 – 2018

Chuck Horstmann

Member

2014 – 2016

Prof. Toshiharu Kitamura

Member

2007 – 2014

PIOB Members

The Hon. Aulana L. Peters

Member

2005 – 2012

Chuck McDonough

Member

2011 – 2014

Prof. Kai-Uwe Marten

Member

2008* – 2014

Sylvie Mathérat

Member

2008 – 2013

Jules Muis

Member

2014 – 2020

Kosuke Nakahira

Member

2005 – 2007

Sir Bryan Nicholson

Member

2008* – 2013

Maria Helena Pettersson

Member

2014 – 2020

Aileen Pierce

Member

2015 – 2021

Arnold Schilder

Member

2005 – 2008

Nicholaas van der Ende

Member

2013 – 2015

Karel Van Hulle

Member

2014 – 2021

Robert Ward

Member

2011 – 2014

Shigeo Kashiwagi

Member

2017 – 2023

Karen Stothers

Member

2017 – 2023

PIOB Staff

Donna Maria Bovolaneas

Secretary General

2005 – 2009

Andrew Crain

Senior Advisor

2007 – 2008

Heather Erickson

Executive Assistant

2013 – 2023

Susana Novoa

Director of Oversight

2006 – 2019

Gonzalo Ramos

Secretary General

2009 – 2023

Mr. 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

Country: United Arab Emirates

Naweed Lalani is the Director of Infrastructure and Audit Oversight in the Supervision Division of the Dubai Financial Services Authority (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.

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 is a former President of the Institute of Chartered Accountants Nigeria, President of the Accountancy Bodies of West Africa, and Board Member of the Pan African Federation of Accountants.

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).

Liz Murrall BSc FCA – SSB Nominations Committee Chair

Country: United Kingdom

A Chartered Accountant whose expertise in financial reporting, audit and governance is widely respected, both in the UK and internationally, Liz also has many years’ experience of representing investors’ interests. In particular, Liz was an Executive Director at the UK’s Investment Association (the IA) – the representative body for the UK asset management industry which has £8.5 trillion in assets globally. At the IA, Liz represented the IA’s members’ interests as investors in listed companies and sought to ensure that companies’ reports to the market, and the audit and assurance of that information, met investors’ needs.  She retired from the IA at the end of 2020, but is retained on a consultancy basis.

Liz has also held a number of non-executive positions, which include six years chairing a board, ten years as an audit committee member, two years as chair of the Financial Reporting Council’s Corporate Reporting Council (a member since 2013), and was recently appointed one of the inaugural members of the UK Endorsement Board. 

Dr. Martin B. Manuzi

PIOB Secretary General (March 2024)

Dr. Martin B. Manuzi has 25 years of international experience in regulatory and public interest matters relating to governance, reporting, assurance and tax.

He joined the PIOB in 2022 as Nominations Director, when the PIOB assumed responsibility for appointing members to the Standard-Setting Boards.

In June 2023, he took over the Secretary General position from Gonzalo Ramos, first in an acting capacity and was subsequently appointed Secretary General on a permanent basis with effect from 1 March 2024.

Martin was extensively engaged while based in Brussels on EU regulatory and legislative initiatives in the audit and accountancy spheres from 2000 to 2020. Among Martin’s additional areas of activity 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). 

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.

Dave Sullivan

PIOB 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.

Mark Smith

PIOB 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.

Sandra J. Peters

PIOB 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.

Tshego Modise

PIOB Member – Since 2022

Tshegofatso (Tshego) B. Modise is currently Head of Risk and Assurance in a global mining group company. Tshego has had experience as an independent director for a variety of non-governmental organizations (a bank, an accountancy college, and served extensively in accountancy professional bodies), both domestically and abroad, from 2007 through to 2019. The areas of expertise provided in such were in leadership (as president), finance, strategy, and regulatory compliance.  Tshego has headed (or directed) transformational initiatives, such as leading the implementation of the Accountants Act of 2010 for BICA, and oversight over cost effective strategies and accountability matters.

Given Tshego’s illustrious career as an auditor, she is an authentic leader with a strong work ethic, drives value creation mindset through collaboration, is skilled in problem-solving, and is a strong communicator. The immense experience on governance matters, risk management, and internal controls positions her an asset on matters of fiduciary responsibilities to any board.

Begoña Giner

PIOB Member – Since 2021

Begoña is currently Full Professor of Accounting and Finance at the University of Valencia. She holds a Master of Science in Accounting and Finance by the London School of Economics, and a PhD in Business Studies and a Degree in Political, Economics and Business Studies, both with Extraordinary Award, by the University of Valencia.

 She has occupied visiting positions in several universities, Rutgers and North Carolina at Chapel Hill (USA), Amsterdam (The Netherlands), Rosario (Argentina), Strathclyde and Glasgow (UK). She is a chartered accountant and member of the Spanish Institute of Chartered Accountants, as well as member of the European Accounting Association (EAA) and the American Accounting Association (AAA).

 She has been member of the Technical Expert Group of the European Financial Reporting Advisory Group (EFRAG TEG) and of the International Financial Reporting Standards (IFRS) Council, and President of the European Accounting Association (EAA). Now she is the Chair of the EAA Stakeholder Reporting Committee. Since the beginning of September 2020, she is a member of the Project Task Force on Preparatory Work for the Elaboration of possible EU Non-financial Reporting Standards established by EFRAG. She is also Board member of the Spanish Association of Accounting and Business (AECA). In the University of Valencia, she has served as Vice-dean of the Faculty of Economics, Head of the Accounting Department, and Coordinator of the Doctoral Program on Accounting and Corporate Finance.

She has published numerous articles in leading accounting and business journals, including Abacus, Accounting Auditing and Accountability Journal, Accounting and Business Research, Australian Accounting Review, Accounting in Europe, Business History, European Accounting Review, Journal of Business Ethics, Applied Economics, Journals of Business Finance and Accounting, Journal of Cleaner Production, Journal of International Financial Management, Revista de Contabilidad – Spanish Accounting Review), Revista Española de Financiación y Contabilidad, Social and Environmental Accountability Journal. She has participated as faculty member in two major accounting regulation research projects financed by the European Commission.

Tomoyuki Furusawa

PIOB 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.

Janine van Diggelen

PIOB Member-Since 2021

Janine van Diggelen is a Supervisory Board Member, lecturer and a boardroom and management consultant on strategy, change management, policy, quality and risk management, compliance and culture & behaviour. She serves on the Supervisory Board and Audit Committee of Meander Medical Center and lectures on the Post-Master Accountancy at Nyenrode Business University and Tilburg University, respectively. Additionally, she is examiner of the final oral exam of the Assurance Practical Training Programme and is leading a working group in relation to the future of the accountancy sector in the Netherlands. She is also a member of Topvrouwen.nl an initiative to enhance boardroom empowerment for women and is a sought-after keynote speaker and has published various articles.

 Previously, Ms. Van Diggelen completed a 4-year tenure as Chair and Vice Chair of the International Forum of Independent Audit Regulators (IFIAR), representing over 50 countries. She has contributed substantially to stimulating cooperation within IFIAR to serve the public interest and to enhance investor protection. Her dedication and accomplishments in promoting high quality audits have underscored the necessity of enhancing audit quality globally. Under her leadership, she opened IFIAR’s permanent office in Tokyo in April 2017. Furthermore, she has implemented significant changes in IFIAR’s governance structure.

Previously, she was Head International Auditing & Accounting, Policies & Standard Setting at the Netherlands Authority for the Financial Markets (AFM) and heading the division responsible for audit and financial reporting oversight. Prior to her appointment at the AFM, she had been working for 17 years with EY.

Ms van Diggelen holds a Master of Science in Information Management and is a Dutch Registered Accountant.

Philippe Christelle

PIOB 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.

Robert Buchanan

PIOB Member – Since 2020

Retired public law practitioner and consultant based in Wellington, New Zealand. He has a background in public sector and independent legal practice, public and not-for-profit sector governance roles, experience as an independent adviser and reviewer, international development work in the area of public sector governance and accountability, and audit, assurance, and ethical standard-setting both in New Zealand and internationally.

His international work has drawn on his public law and governance experience gained since the 1980s. Most recently, he had his own legal practice in Wellington from 2006 until his retirement in 2022. Before then, he was Assistant Auditor-General, Legal at the New Zealand Office of the Auditor-General (1998 to 2006). He is also a former Director of the New Zealand Law Commission (New Zealand’s law reform agency).

Besides his legal background, he had an extensive international consultancy practice from 2008 to 2020, both in his own capacity and in association with consultancy organisations. He undertook projects for The World Bank and the Asian Development Bank in South-East Asia and the Pacific, and work in the Pacific funded by the New Zealand and Australian aid programs. He has also published and presented papers internationally on public sector finance, governance, and accountability.

This background gives him a unique combination of skills in law, governance and management, public finance, and auditing. In 2011 he was appointed an inaugural member of New Zealand’s independent audit standard setting board, the New Zealand Auditing and Assurance Standards Board. In 2016, he became the Chair of the Board in recognition of his independent perspective on standard setting. In that capacity he was also appointed a member of the Australian Auditing and Assurance Standards Board, under a reciprocal membership arrangement between the two countries. Robert served in these roles until his retirement in June 2022. He represented the New Zealand board in international standard setting fora and was a prominent member of the National Standard Setters group that engages regularly with the IAASB and IESBA. This led indirectly to his appointment to the PIOB, as a nominee of IOSCO, in 2020, and his reappointment by the Monitoring Group in early 2023. 

Linda de Beer

PIOB Chair – Since 2020

Linda de Beer is qualified as a chartered accountant (SA), holds a master’s degree in taxation and holds a chartered director (SA)  designation. She has a long professional in the setting, monitoring and oversight of reporting standards, corporate governance principles and related regulation, which includes chairing the International Auditing and Assurance Standards Board’s Consultative Advisory Group (CAG), serving on the CAG of the International Ethics Standards Board for Accountants, serving on the King Committee for Corporate Governance in South Africa, chairing the Financial Reporting Investigation Committee of the Johannesburg Stock Exchange and serving on the Investor Advisory Group of the PCAOB. 

Beyond chairing the PIOB she serves as an independent non-executive director on a number of South African listed company boards, a role she has played since 2010.  Her experience at a board level includes merger and acquisition activities, business turnaround and restructuring (including debt restructuring and equity raising), appointment and removal of executives and other strategic and governance matters that directors take responsibility for. She also serves on the board of trustees of the International Valuations Standards Council, based in London

Advised numerous companies and regulators on corporate governance matters.

Experience in mediation of matters between parties and expert witness work on various aspects relating to corporate governance, financial reporting and auditing standards and related legislation.

Is an Honorary (Professor in Practice) at the University of Johannesburg, with previous full time lecturing experience at post graduate level.

Launched a book, in 2018, co-authorised with Mervyn King, on the audit profession, entitled The Auditor: Quo Vadis?

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