Board of Advisors
International Federation of Accountants
529 5th Avenue
New York, New York 10017
Christopher Arnold is a Director at the International Federation of Accountants (IFAC). He leads activities on contributing to and promoting the development, adoption and implementation of high-quality international standards, including the Member Compliance Program, Intellectual Property and Translations. Christopher is also responsible for IFAC’s SME (small- and medium-sized entities), SMP (small- and medium-sized practices) and research initiatives, which include developing thought leadership, public policy and advocacy. He was previously an Audit Manager for Deloitte and qualified as a professional accountant in a mid-tier accountancy practice in London (now called PKF-Littlejohn LLP). Christopher started his career as a Small Business Policy Adviser at the Association of Chartered Certified Accountants (ACCA).
KPMG New York
345 Park Avenue
New York, NY 10154
Holger Erchinger is an audit partner with KPMG LLP in New York and serves as the IFRS leader in KPMG’s U.S. national office, as member of KPMG’s global IFRS panel as well as the Partner in Charge of the U.S. Germany Corridor within the KPMG LLP U.S. International Business Corridors responsible for coordinating and supporting all cross-functional inbound and outbound revenues and business activities related to audit, advisory, and tax service offerings.
Holger has been with KPMG for 26 years working in various KPMG offices in the United States and in Germany providing audit and consulting services related to U.S. capital markets transactions including IPOs and debt offerings, cross-border mergers and acquisitions, SPAC transactions, accounting conversion and advisory services, and SEC filings and reporting.
Holger is a U.S. Certified Public Accountant (CPA) licensed in the State of New York and State of Colorado as well as a German Certified Public Accountant (Wirtschaftsprüfer) and Tax Advisor (Steuerberater). He studied business administration at the University of Munich/Germany and the University of California Los Angeles (UCLA), earned a PhD in Economics and served as professor for international accounting, auditing, and corporate governance at the Berlin School of Economics and Law in Berlin/Germany.
Université de Bordeaux IAE
35 Avenue Abadie
33072 Bordeaux Cedex
Serge Evraert is a professor emeritus of Finance and Accountancy at Bordeaux University School of Management (IAE) University of Bordeaux France. Serge Evraert is Past Dean of the School (2001-2016) and before Past Dean of the Faculty of Business and Economic Studies at the University of Bordeaux IV (1998-2001). Phd Université Toulouse I and graduated Institut d’études politiques de Paris, ENS Saclay and Paris La Sorbonne. Serge is interested in International Accounting, ESG and integrated reporting and non financial reporting with specific effects on financial markets and sustainable growth. Serge is Past President of IAAER, EAA and of the French Accounting Association. He has been a member of the French National Accounting Council and has served on many commitees. He has created and directed numerous diplomas and doctorates including Phd and DBA and has taught on five continents more precisely in the US, South America, Middle East, North and West Africa, the EU, India and China. He served also a consultant at the European Commission.
University of São Paulo
Department of Accounting and Actuarial Sciences Department
Avenida Professor Luciano Gualberto,
908 - Butantã - São Paulo/SP - 05508-010
Professor Fabio Frezatti is a former dean of the Faculty of Economics, Business, and Accounting at the (FEA USP) and former president of the Budget and Patrimony Commission of the University of São Paulo (2018-2022). He is Provost Assessor at the University of São Paulo (2022). He is the Chairman of the FEA Alumni Project (2022). He was the founder and first president of the National Association of Graduate Programs in Accounting Sciences and Vice president for Brazil at large of the International Association for Accounting Education and Research (2007-2010). He served as a Representative of South America and the Caribbean on the board of the European Accounting Association (2013-2018). He is the Editor-in-Chief of the journal Accounting & Finance Review - USP (2011-2023). He was a visiting professor at the University of Illinois (2000).
Erasmus School of Economics / Erasmus School of Accounting and Assurance
Burgemeester Oudlaan 50
3062 PA Rotterdam
Martin Hoogendoorn is professor of corporate reporting at the Erasmus University Rotterdam. He is involved in post-master's education for chartered accountants and chartered controllers. He also provides various executive courses for finance professionals and supervisory directors. Furthermore, he is a judge at the Enterprise Chamber of the Amsterdam Court of Appeal and chairman of the Limperg Institute (the accountancy Ph.D. educational institute of Dutch universities). He has written several books and articles. He also advises companies on reporting issues. Previously, he was a partner at EY and chairman of the Dutch Accounting Standards Board. His research interests are financial and sustainability reporting, specifically regarding standard setting and corporate policies.
7 Westferry Circus
Anne McGeachin is a member of the technical staff at the International Accounting Standards Board. Her recent projects include Primary Financial Statements, Insurance Contracts and the Conceptual Framework. She is also involved in liaison with academics.
Anne has worked at the IASB since 2001, except for four years as a senior lecturer in accounting at the University of Aberdeen (2010-2014). While at Aberdeen University, she was a member of the Accounting Council of the Financial Reporting Council, acted as a consultant to the European Financial Reporting Advisory Group and was a member of the Accounting Standards Committee of the Institute of Chartered Accountants of Scotland.
300 Madison Avenue
New York, NY 10154
New York; New York 10017
Andreas Ohl is the PwC Global Sustainability Technical Leader. In this capacity he is responsible for engaging with standard setters, engaging with stakeholders and overseeing the development of PwC guidance related to corporate reporting of sustainability information. He is also a key contributor to PwC’s thought leadership and appears regularly on Firm podcasts and webcasts. Andreas has standard setting experience as he was the chair of the Business Valuation Board and a member of the Standards Review Board at the International Valuation Standards Council from 2015 to 2022.
Previously he was the leader of the PwC Transaction Services valuation practice in New York and oversaw the value measurement (valuations for financial reporting and tax purposes) nationally. Throughout his 20 years in Transaction Services, he provided advisory services to global companies in areas where accounting and finance intersect; specifically, M&A and other types of transactions, such as leveraged buyouts, recapitalizations, and joint ventures. As one of the Firm's experts in fair value, Andreas has worked extensively to help clients navigate the challenges of reporting value relevant information.
Andreas received his MBA in finance from Columbia University’s Graduate School of Business and BS in accounting from Penn State University. Andreas is also a CPA in New York and New Jersey. Andreas served as a member of the FASB's Valuation Resource Group and the AIPCA's IPR&D Task Force. He is currently an adjunct professor at Columbia University.
Fuqua School of Business
100 Fuqua Drive
Durham, NC 27708
Katherine Schipper is the Thomas F. Keller Professor of Business Administration at Duke University’s Fuqua School of Business. She holds a BA degree summa cum laude from the University of Dayton, MBA, MA and PhD degrees from the University of Chicago and honorary degrees from Bucharest University of Economic Studies, the Norwegian School of Economics, Notre Dame University, Singapore Management University and the Stockholm School of Economics. Prior to joining Duke University’s faculty, she was a Board member of the Financial Accounting Standards Board (FASB) and a faculty member at Carnegie Mellon University and the University of Chicago. Ms. Schipper has published research papers on topics in auditing, financial reporting, corporation finance and corporate governance. She has served the American Accounting Association as President, as Director of Research and as President of the Financial Accounting and Reporting Section. She has served the International Association for Accounting Education and Research as Vice-president for Research and as President. She has been a governing board member of a mutual fund, a not-for-profit entity and two SEC registrants. She is a member of the Accounting Hall of Fame.