IASB Board membership (2024)

IASB Board requirements

Composition

Effective from 1 December 2016, IASB normally has 14 board members, of whom one is appointed as Chair and one as Vice-Chair. IASB members are appointed for an initial term of five years. Terms are may be renewable once for a further term of three years, with the possibility of renewal up to a maximum of five years, in line with procedures developed by the Trustees for such renewals, however, the terms may not exceed 10 years in total length of service as a member of the Board.

The current size of the Board is a result of the 2015 Constitution review, which reduced the number from 16 to 14 members.

Geographical balance

To ensure a broad international diversity, the constitution requires four members from the Asia/Oceania region; four from Europe; four from the Americas; one from Africa; and one appointed from any area, subject to maintaining overall geographical balance.

Board member qualifications

The main qualification for membership is professional competence and practical experience. The group is required to represent the best available combination of technical expertise and diversity of international business and market experience.

Current IASB members

The table below summarises the current composition of the IASB. Biographies for each member are set out below the table and can be accessed by scrolling, or clicking on the person's name in the table.

Andreas Barckow, Chair

Andreas Barckow began his initial term on 1 July 2021, succeeding Hans Hoogervorst on his retirement as chairman of the IASB at the end of June 2021. Before joining the IASB, Dr Barckow served as President of the Accounting Standards Committee of Germany (Deutsches Rechnungslegungs Standards Committee e.V.). He is a former Deloitte Partner and has been an active participant in numerous advisory bodies to the IFRS Foundation and the IASB, including membership of the IASB’s Accounting Standards Advisory Forum (ASAF) and the IFRS Advisory Council, and is a highly recognised expert on IFRSs at national, European and international level. Dr Barckow holds a Diploma and Doctorate degree in Business Administration from the University of Paderborn and is an Honorary Professor at WHU Otto Beisheim School of Management. His initial term expires in June 2026.

Linda Mezon-Hutter, Vice-Chair

Before joining the IASB, Linda Mezon-Hutter served as a member, Vice-Chair and ultimately Chair of the Canadian Accounting Standards Board (AcSB). She also served on the IASB’s Accounting Standards Advisory Forum. Before joining the AcSB, Mezon-Hutter served as the Chief Accountant at Royal Bank of Canada. Her term expires 31 August 2027. She was appointed Vice-Chair of the IASB effective January 2023.

Nick Anderson

Nick Anderson joined the Board from Janus Henderson Investors in the UK. He was a member of the UK Accounting Standards Board from 2007 to 2013 and a founding member of the Corporate Reporting Users’ Forum (CRUF). His second term expires 31 August 2025.

Patrina Buchanan

Before becoming a Board member, Patrina Buchanan played leading roles in IASB projects to reform the accounting for leases and revenue recognition and consolidation for almost two decades. She has also led the Foundation’s projects that support consistent application of IFRS Accounting Standards, including managing the work of the IFRS Interpretations Committee. Her first term expires 30 November 2027.

Tadeu Cendon

Tadeu Cendon joined the Board from PwC Brazil Accounting and Consulting Services, where he worked as Partner responsible for providing accounting advice to audit teams and multinational companies reporting under IFRS Standards. He also served as the Director for Professional Development at the Brazilian Institute of Independent Auditors (IBRACON). His first term expires 30 June 2024.

Florian Esterer

Before joining the IASB, Florian Esterer worked at Bank J. Safra Sarasin as Head of Core Equities, leading a team of portfolio managers and analysts who manage the bank’s regional and discretionary equity investment strategies. Previously, he worked at Swisscanto as head of global equities. He also was a member of the IASB's Capital Markets Advisory Committee (CMAC). His first term expires 31 March 2028.

Zach Gast

Zach Gast joined the Board from the Center for Financial Research and Analysis (CFRA) — a provider of independent investment research — where he served as president, directing the organisation’s forensic accounting and equity research strategy. His first term expires 31 July 2025.

Hagit Keren

Hagit Keren was appointed to a five-year term as a full-time member of the IASB as of 1 March 2023. She joined the Foundation from KPMG Israel where she served as its Insurance Sector Lead. She brought knowledge and experience in implementing IFRS 17 Insurance Contracts. She was previously on secondment to the IFRS Foundation to establish and manage the IASB’s Transition Resource Group set up to support the implementation of IFRS 17. Her first term expires 29 February 2028.

Jianqiao Lu

Dr Jianqiao Lu was appointed to a five-year term as a full-time member of the IASB as of 1 August 2017. Before joining the IASB, Dr Lu was Director of the Accounting Regulatory Department of the Chinese Ministry of Finance and in charge of Chinese accounting standard-setting. He represented the China Accounting Standards Committee on the IASB's Accounting Standards Advisory Forum (ASAF) and regularly contributed to the meetings of the IASB's Emerging Economies Group (EEG). Dr Lu is also known for his important contributions to the work of the Asian-Oceanian Standard-Setters Group (AOSSG). His second term expires 31 August 2025.

Bruce Mackenzie

Bruce Mackenzie was appointed to a five-year term as a full-time member of the IASB as of 1 October 2020. Mr Mackenzie served as a member of the IFRS Interpretations Committee, until 30 June 2020. He is a chartered accountant and registered auditor in South Africa, has been a member of the Financial Reporting Standards Council of South Africa, and chairs the Pan African Federation of Accountants’ (PAFA) technical standard-setters forum. His term expires 30 September 2025.

Bertrand Perrin

Bertrand Perrin joined the Board from his previous position as Director of Accounting Standards and Special Projects at Vivendi, a European content, media and communications group headquartered in France. He has extensive experience as a preparer and has worked closely with the Board and the Foundation for several years, most recently as a member of the IFRS Interpretations Committee. His first term expires 30 June 2026.

Rika Suzuki

Before joining the IASB, Rika Suzuki was the IFRS Leader and Assurance Partner of PwC Aarata LLC in Japan, where she provided advice on accounting and reporting issues under IFRS Standards, Japanese GAAP and US GAAP. She also supervised reviews of IFRS transition and application for large multinationals and other listed companies. Ms Suzuki was a member of the Accounting Standards Board of Japan (ASBJ)’s Special Committee for IFRS Implementation. She also chaired the Japanese Institute of Certified Public Accountants (JICPA)’s Working Groups for Japan’s Modified International Standards (JMIS) and Revenue Recognition. Her first term expires 30 June 2024.

Ann Tarca

Professor Ann Tarca joined the IASB from the University of Western Australia. She served as a member of the Australian Accounting Standards Board (AASB) from 2014 to 2017 and was Research Director for the AASB from February 2017. She was an academic fellow of the IFRS Foundation from 2011 to 2012. Her second first term expires 30 June 2025.

Robert Uhl

Before joining the IASB, Robert Uhl served as a Partner and National Director for Accounting Standards at Deloitte in the United States. He was also a member of the IFRS Interpretations Committee and the US Financial Accounting Standards Board’s (FASB) Emerging Issues Task Force. In addition, he served as a Professional Accounting Fellow at the Office of the Chief Accountant at the US Securities and Exchange Commission. His first term expires 31 August 2027.