United Nations

United Nations Conference on Trade and Development

TD/B/COM.2/ISAR/INF.10 Distr.: General 6 December 2007 English/French/Spanish only

Trade and Development Board Intergovernmental Working Group of Experts on International Accounting and Reporting Twenty-fourth session Geneva, 30 October–1 November 2007

List of participants

Note: The format and data of the entries in this list are as provided to the secretariat. GE.07-

TD/B/COM.2/ISAR/INF.10

Experts Afghanistan Mr. Wahidullah Sharani, Deputy Minister of Finance, Minister of Finance, Kabul Albania M. Agim Binaj, Membre du conseil administratif, Association des comptables et des financiers, Tirana M. Sherif Bundo, Professeur, directeur exécutif, Association des comptables et des financiers, Tirana Algeria M. Rachid Moussaoui, Directeur de la modernisation de la normalisation comptable, Ministère des finances, Alger M. Boussad Bellahsene, Secrétaire général du Conseil national de la comptabilité, Alger M. Boumediène Mahi, Secrétaire diplomatique, Mission permanente, Genève Mme. Hayet Mehadji, Secrétaire diplomatique, Mission permanente, Genève Angola Sr. Adriano Da Cruz, Chef de section, Ministerio das finanças, Luanda Sr. José Domingos Morais Fernandes, Observador, Ministerio das finanças, Luanda Sr. Domingos Agostino Antonio, Técnico de contabilidad, Ministerio das finanças, Luanda Sr. Valter jorge Grilo de Amorim, Observador, Ministerio das finanças, Luanda Belarus Mr. Dmitri Fomchenko, Second Secretary, Permanent Mission, Geneva Benin M. Thomas Azandossessi, Directeur du centre national de formation comptable, Ministère des finances et de l'économie, Cotonou Brazil Mr. Antonio Carlos de Santana, Securities Market Commission, Brasilia Ms. Silvia Marques de Brito e Silva, Central Bank of Brazil, Brasilia Mr. Gerardo Toffanello, Brazilian Association of Open Enterprises, Brasilia Mr. Luiz Carlos Vaini, Federal Council of Accounting, Brasilia Mr. Lazaro Placido Lisboa, Institute of Research and Accounting, Brasilia Ms. Marcelle Colares Oliveira, Federal Council of Accounting, Brasilia Ms. Veronica Cunha De Souto Maior, Federal Council of Accounting, Brasilia Mr. Hugo Rocha Braga, Federal Council of Accounting, Brasilia Mr. Haroldo Reginaldo Levy Neto, Association of Capital Markets Analysts and Professionals, Brasilia Mr. Fabio Da Costa, Institute of Research on Accounting, Economy and Financing of State of Espirito Santo, Brasilia Mr. Aridelmo José de Campanharo Teixeira, Institute of Research on Accounting, Economy and Financing of State of Espirito Santo, Brasilia Mr. Valcemiro Nossa, Institute of Research on Accounting, Economy and Financing of State of Espirito Santo, Brasilia Mr. Bengt Hallqvist, Brazilian Institute of Corporative Governance, Brasilia Ms. Vania Maria da Costa Borgerth, Brazilian Nacional Bank of Economic and Social Development, Brasilia

2

TD/B/COM.2/ISAR/INF.10

Cambodia Mr. Ngy Tayi, Undersecretary of State, Chairman Accounting Council, Phnom Penh Mr. Reasmey Keat, Secretary General, National Accounting Council, Ministry of Economy and Finance, Phnom Penh Mr. Sopheak Kul, Audit Office Chief, National Audit Authority, Phnom Penh Cameroon M. Léonard Kobou Djongue, Inspecteur principal du Trésor, Ministère des finances, Douala China Mr. Zhang Xiangzhi, Director, Accounting Regulatory Department, Ministry of Finance, Beijing Congo M. Jean Marcelin Megot¸Conseiller, Mission permanente, Genève Czech Republic Ms. Alena Krejcova, Adviser, Department of Environmental Economy, Ministry of the Environment, Prague Ms. Irena Vavrinova, Officer, Ministry of Finance, Prague Democratic Republic of the Congo M. Fidele Sambassi, Ministre conseiller, Mission permanente, Genève M. André Foko Tomena, Secrétaire général, Conseil permanent de la comptabilité, Kinshasa Estonia Mr. Jaan Alver, Professor, Tallinn University of Technology, Tallinn Mrs. Lehte Alver, Professor, Tallinn University of Technology, Tallinn Ethiopia Mr. Paulos Basazenew, Special Assistant to the Federal Auditor General, Office of the Federal Auditor General, Addis Ababa France M. Alain le Bars, Conseil national de la comptabilité, Ministère de l'économie, des finances et de l'industrie, Paris Gabon Ms. Justine Nyama, Cour des comptes, Libreville Ms. Annaick Koumba, Cour des comptes, Libreville Ghana Mr. Ato Ghartey, President, Institute of Chartered Accountants of Ghana, Accra Mr. Kwame Justine Badu, Ministry of Trade and Industry, Accra Mr. Paul Kwame Agbo, Assistant Director of Finance, Ministry of Trade and Industry, Accra Greece Ms. Maria Kanata, Accounting Auditing Oversight Board, Ministry of Economy and Finance, Athens Mr. Konstantinos Papathanasiou, Accounting Auditing Oversight Board, Ministry of Economy and Finance, Athens

3

TD/B/COM.2/ISAR/INF.10

Mr. Anastasios Protopappas, Director, Directorate of Production Accounting and Auditing, Ministry of Economy and Finance, Athens Mr. Theodoros Xentes Member of Greek Accounting and Auditing Oversight Board, Ministry of Economy and Finance, Athens Haiti M. Jean Mavius Louis, Conseiller en charge de la Direction du Trésor du MEF, Port-au-Prince M. Joseph Jonas Avrilus, Coordonateur de l'unité de programmation du MEF, Portau-Prince M. Harold Etienne, Comptable en chef audit, Ministère du commerce et de l’industrie, Port-au-Prince Mr. Pierre Ilan-Blande, Chargé d'Affaires a.i., Mission Permanente d'Haiti Honduras Sr. Mauricio Alfred Perez Zepeda, Segundo Secretario, Misión Permanente, Ginebra Hungary Ms. Petra Sipos, Officer in Charge of International Affairs, Department of Accountancy, Ministry of Finance, Budapest Ms. Eszter Csillagvari, Permanent Mission to the World Trade Organization, Geneva India Mr. Rajiv K. Chander, Minister, Permanent Mission, Geneva Mr. Manoj Pandey, Director, Department of Expenditure, Ministry of Finance, New Delhi Ms. Nutan Kapoor Mahawar, First Secretary, Permanent Mission, Geneva Indonesia Mr. I Gusti Agung Wesaka Puja, Ambassador, Deputy Permanent Representative, Geneva Ms. Dinar Henrika Sinurat, First Secretary, Permanent Mission, Geneva Mr. Boyke Nurdin, First Secretary, Permanent Mission, Geneva Mr. Sonny Loho, Director of Public Service Agency Oversight, Ministry of Finance, Jakarta Mr. Hekinus Manao, Director of Financial Accounting and Reporting, Ministry of Finance, Jakarta Mr. Indarto, Head of Accountant Founding Centre and Appraiser Services, Ministry of Finance, Jakarta Iran (Islamic Republic of) Mr. Mohammad Ali Zarie Zare, Second Counsellor, Permanent Mission, Geneva Mr. Farshad Eskandar Bayati, Senior Expert, Accounting Organization, Ministry of Economy and Finance of the Islamic Republic of Iran, Tehran Iraq Mr. Razaq Mashkoor, Third Secretary, Mission Permanent, Geneva Italy Mr. Pasquale D’Avino, Minister Counsellor, Deputy Permanent Representative, Permanent Mission, Geneva Mr. Domenico Da Empoli, Professor University of Rome, Roma Mr. Filippo Montesi, Intern, Permanent Mission, Geneva

4

TD/B/COM.2/ISAR/INF.10

Jordan Mr. Ziad Ghannma, Acting Assistant Manager, Banks Supervision Department, Central Bank of Jordan, Amman Kenya Mr. Evans Magara Ngare, Examinations Officer, Accountants and Secretaries National Examinations Board, Nairobi Mr. Bernard Muchiri Njiru, Examinations Officer, Accountants and Secretaries National Examinations Board, Nairobi Mr. Michael Gatimu, Accountant General, Ministry of Finance, Nairobi Kazakhstan Mr. Zhamilya Aitzhanova, Director of Department of Methodology of Management of the State assets, Ministry of Finance, Astana Kuwait Ms. Marian Al-Aqeel, Director of Financial Control Office for Public Authorities, Kuwait Mr. Yousif Al-Najar, Director of Guidance and System Department, Kuwait Mr. Nashmi Al-Rashidi, Director of Financial Control Administration, Kuwait Kyrgyzstan Mr. Kanybek Sadykov, Member of Executive Council, Service for Regulation and Control of Financial Market, Bishkek Lao People’s Democratic Republic Mr. Darath Boupha, President Lao Accountancy Board, National Audit Office Ministry of Finance, Vientiane Lithuania Ms. Paule Svoroboviciene, Director, Accounting and Audit Division, Ministry of Finance, Vilnius Mr. Jonas Mackevicius, Professor, Vilnius University, Vilnius Madagascar M. Raymond Rakotoarisoa, Directeur du contrôle fiscal et du contentieux, Direction Générale des impôts, Ministère des finances et du budget, Antananarivo Mrs. Tahiana Nirina Andriamanantena, Direction Générale des impôts Ministère des finances et du budget, Antananarivo M. Andry Ramanampanoharana, Directeur de régulation du secteur privé, Conseil supérieur de la comptabilité, Antananarivo Malaysia Mr. Mohammad Reezal bin Ahmad, Principal Assistant Secretary, Fiscal Section, Ministry of Finance, Putrajaya Mr. Azwa Affendi Bakhtiar, First Secretary, Permanent Mission, Geneva Malta Mr. Emanuel Camilleri, Director General, Special Projects, Ministry of Finance, Valletta Mr. George Scerri, Corporate Finance Manager, Malta Information Technology and Training Services, Valletta

5

TD/B/COM.2/ISAR/INF.10

Mexico Sr. José Luis Lopez Amador, Asesor Técnico, Misión Permanente, Ginebra Sra. Graciela Ramirez Cuevas, Asistente Técnico, Misión Permanente, Ginebra Morocco M. Talbi Abdelaziz, Directeur des entreprises publiques et de la privatisation, Ministère des finances de la privatisation, Rabat M. Mehdi El Youssefi, Chef, division de la normalisation et des institutions, Ministère des finances et de la privatisation, Rabat Namibia Mr. Maru Tjihumino, Director, Expenditure and Financial Management Accountant General, Ministry of Finance, Windhoek Nigeria Mr. Aderemi Babalola, Minister of State for Finance, Federal Ministry of Finance Abuja Mr. Charles Babatunde Anibaba, Director, Finance and Accounting Department, Federal Ministry of Finance, Abuja Mr. Clement Chima, Deputy Director, Finance and Accounting Department, Federal Ministry of Finance, Abuja Mr. Jim Osayande Obazee, Technical Director, Nigerian Accounting Standards Board, Federal Ministry of Finance, Abuja Ms. Akon Esu-Nte, Assistant Chief Internal Auditor, Federal Ministry of Finance, Abuja Ms. Ngozika Ihekwaba, Assistant Director, Federal Ministry of Finance, Abuja Mr. Bode Agunbiade, Public Servant, Federal Ministry of Finance, Abuja Mr. Ibrahim Dankwambo, Accountant General, Federal Ministry of Finance, Abuja Norway Mr. Arthur Frederik, Counsellor, Permanent Mission, Geneva Oman Mr. Hussain Al-Saleh, Head of Audit Committee, Oman Chamber of Commerce and Industry, Muscat Portugal Mr. Leopoldo da Assuncao Alves, Expert, Ministry of Finance and Public Administration, Lisbon Romania Ms. Doina Florescu, Director General, Insurance Supervision Commission, Bucharest Ms. Ligia Ivaz, Inspector, Insurance Supervision Commission Russian Federation Mr. Victor Getman, Head, Department of Accounting, Finance Academy Ms. Liudmila Ivanovna Petrenko, Adviser to Deputy General Director, Economics and Finance, MMC Norilsk Nickel, Moscow Ms. Olga Solovyeva, Associate Professor Accounting Department, Economic Faculty, Moscow State University, Moscow Mr. D. Godunov, First Secretary, Permanent Mission, Geneva

6

TD/B/COM.2/ISAR/INF.10

Rwanda Mr. Obadiah Biraro, Deputy Auditor General, Office of the Auditor General of State Finance, Kigali Serbia Mr. Pero Skobic, Secretary General, Serbian Association of Accountants and Auditors, Belgrade Ms. Jelena Ilic, Junior Adviser, Ministry of Finance, Belgrade Slovakia Ms. Silvia Tomkova, State Adviser, Accounting Legislation Department, Ministry of Finance, Bratislava Sri Lanka Ms. Anusha Indika Mohotti Senior Technical Manager, Sri Lanka Accounting and Auditing Standards Monitoring Board, Colombo Suriname Mr. Shanti Radja, Head, Accounting Department, Ministry of Finance, Paramaribo Sweden Mr. Stefan Pärlhem, Deputy Director, Ministry of Justice, Stockholm Switzerland Ms. Helga Horisberger, State Secretary of Economy, Berne Tajikistan Mr. Gulmira Hamrakulova, Head Accounting and Reporting Guidelines Unit, Ministry of Finance, Dushanbe Thailand Ms. Chanipat Khongkamon, Trade Officer, Bangkok Ms. Chutamanee Yodsaeng, Trade Officer, Bangkok Ms. Supavadee Chotikajan, First Secretary, Permanent Mission, Geneva Mr. Akasit Kanokvichitra, Managing Director and Lecturer, Srisopol College, Bangkok Mr. Pulsri Kanokvichitra, Professor, Kasetsart University, Bangkok Mr. Prawit Ninsuvannakul, Assistant Professor, Faculty of Commerce and Accountancy Chulalongkorn University, Bangkok Mr. Chainarin Weerastavanich, Assistant Professor, Department of Accounting, Faculty of Business Administration, Ramkhamhaeng University, Bangkok Tunisia M. Mohamed Ferid Kobbi, Représentant du Conseil du marché financier, Ministère des finances, Tunis M. Moez Ben Ameur, Représentant de la Direction générale des participations, Ministère des finances, Tunis M. Salah Dhibi, Président, Ordre des experts-comptables tunisiens, Tunis Uganda Mr. Lawrence Semakula, Commissioner, Financial Management Services, Ministry of Finance, Planning and Economic Development, Kampala Mr. Desteo Mugabi, Financial Management Specialist, Ministry Finance, Planning and Economic Development, Kampala

7

TD/B/COM.2/ISAR/INF.10

Mr. Joshua Karamagi, Assistant to Commissioner, Financial Management Services, Ministry of Finance, Planning and Economic Development, Kampala Ukraine Mr. Mykhaylo Goshovskiy, Director, Ministry of Finance, Kiev Ms. Tetiana Yefymenko, Deputy Minister of Finance, Ministry of Finance, Kiev Ms. Lyudmyla Lovinska, Chief Accounting Methodology Division, Ministry of Finance, Kiev Mr. Demyan Pastukh, Head, International Tax Division, Ministry of Finance, Kiev Ms. Olga Ponedielkova, Adviser to the Minister, Ministry of Finance, Kiev Ms. Maryna Zaboi, Manager, Methodology and Quality Control, BDO BalanceAudit Limited, Kiev United States of America Ms. Ann Low, Economic Officer, Permanent Mission, Geneva Ms. Dalynna Moser, Economics Officer, Permanent Mission, Geneva Venezuela (Bolivarian Republic of) Ms. Neri del Carmen Castillo Marrero, Accounting Consultant, National Office of Accountability, Ministry of Finance, Caracas Ms. Mistsyvel Carolina Vivas Hernandez, Legal Consultant, National Office of Accountability, Ministry of Finance, Caracas Zimbabwe Mr. Gift Gumbira, Acting Deputy Accountant General, Ministry of Finance, Harare

Intergovernmental organizations Common Market for Eastern and Southern Africa Mr. Dev Haman, Chief Internal Auditor, Common Market for Eastern and Southern Africa, Lusaka Economic Community of West African States Mr. N'Guessan Ake Pierre Diamidia, Internal Auditor Ms. Nellie Taylor, Financial Controller

Panellists Agenda items 1 and 2 Mr. Rudolf A. Müller, Chairman, Twenty-third session of ISAR Agenda item 3 Review of practical implementation issues of IFRS Mr. Ulf Linder, Deputy Head, Accounting Unit, European Commission Mr. Erik van der Plaats, Senior Financial Management Specialist, Europe & Central Asia Region, World Bank Mr. Peter Clark, Senior Project Manager, IASB Mr. Jim Sylph, Executive Director, Professional Standards, IFAC Mr. Syed Asad Ali Shah, Institute of Chartered Accountants, Pakistan Mr. Ignatius Sehoole, Executive President, SAICA, South Africa Mrs. Nazli Hosal Akman, Professor, Bilkent, Turkey Mr. Robert Hodgkinson, Executive Director, Technical - ICAEW

8

TD/B/COM.2/ISAR/INF.10

Ms. Ludmyla Lovinska, Chief, Accounting Methodology Division, Ministry of Finance, Ukraine Mr. Richard Martin, Head of Financial Reporting, ACCA Mr. Vickson Ncube, Chief Executive, ECSAFA Agenda item 4 Guidance on corporate responsibility indicators in annual reports Ms. Nancy Kamp-Roelands, Ernest and Young, Netherlands Ms. Ambreen Waheed, Responsible Business Initiative, Pakistan Mr. Mokhethi Moshoeshoe, African Institute of Corporate Citizenship, South Africa Mr. Burkhard Feldmann, Ciba Specialty Chemicals, Switzerland Mr. Michael Kelly, KPMG, United Kingdom Corporate governance disclosures Mr. Khaled M. Dahawy, Professor American University in Cairo, Egypt Mr. Mohammed Omran, Vice Chairman, Cairo & Alexandria Stock Exchanges, Egypt Mr. Li Weian, Professor Nankai University, China Mr. Ashraf Gamal El-Din, Egyptian Institute of Directors, Egypt Mr. Thiago Almeida Ribeiro Rocha, BOVESPA, Brazil Mr. Anthony Kyereboah Coleman, University of Ghana Business School, Ghana Mr. Hans Hirt, Hermes Asset Management Updates by regional and other international organizations Mr. Ulf Linder, Deputy Head, Accounting Unit, European Commission Mr. Peter Clark, Senior Project Manager, IASB Mr. Jim Sylph, Executive Director, Professional Standards, IFAC Mr. André Baladi, International Corporate Governance Network Mr. Vickson Ncube, Chief Executive, ECSAFA Ms. Saskia Slomp, Technical Director, FEE

Special invitees Mr. Jawaher Al-Mudahki, Adviser to President for Administration and Finance, University of Bahrain Mr. Eskander Ali Khan, Director, Islamic Bank of Bangladesh Mr. Anwaruddin Chowdhury, Past President and Member Council Institute of Chartered Accountants of Bangaladesh Mr. Muhammed Farhad Hussain, President of ICAB, Institute of Chartered Accountants of Bangladesh Mr. Mominul Islam Patwary, Chairman, Executive Committee, Islam Bank Bangladesh Mr. Mohammad Nesar Uddin, Vice-President, CA Islamic Bank Bangladesh Mr. Dzmitry Pankou, Chairman, Accounting Association of Certified Accountants and Auditors Ms. Tatsiana Rybak, Certified Auditor Associate, Professor, Belorussian State Economic University Mr. Dmitry Sych, Associate Professor, Certified Auditor, Belorussian State Economic University Ms. Saskia Slomp, Technical Director, European Federation of Accountants M. David Szafran, Expert, Institut des réviseurs d'entreprises, Belgique Mr. Novak Kondic, Secretary General, Association of Accountants and Auditors, Serbia

9

TD/B/COM.2/ISAR/INF.10

Mr. Dragan Mikerevic, Chairman of the Assembly, Accounting and Auditing Association, Serbia Ms. Nevenka Petrovic, Senior Internal Auditor, State Company for Transmission of Electric Power Mr. Dragan Veselinovic, Economist, Association of Accountants and Auditors Ms. Zorica Vukovic, Interpreter Assistant, Accounting and Auditing Association, Serbia Ms. Maria Angelica Ferreira da Silva, Manager, Petrobras - Petroleo Basileiro Mr. Luiz Murilo Strube Lima, Coordinator, Petrobrás - Petroleo Basileiro Mr. Dimitar Jeliazkov, Vice-President, Institute of Certified Public Accountants, Bulgaria Mr. Lyle Handfield, Vice-President, International and Corporate Affairs, Certified General Accountants Association of Canada Mr. Mark Walsh, Principal Accounting Standards, Canadian Institute of Chartered Accountants Ms. Hua Cheng, Professional Standards Department, Chinese Institute of Certified Public Accountants Ms. Mei Luo, Deputy Director, Professional Standards, Department, Chinese Institute of Certified Public Accountants M. Abdoulbastoi Ahamadi, Gouverneur, Banque centrale des Comores Mr. George Kyriakides, Deputy Auditor General, Republic Audit Office, Republic of Cyprus Ms. Caroline Aggestam, Assistant Professor, Department of Accounting and Auditing, Copenhagen Business School Mr. Jan Bo Hansen, Partner Deloitte, Copenhagen Ms. Amany Khalil, Expert in Corporate Governance, American Express Bank Mr. Berhane Habtemariam, Auditor General, Office of the Auditor General Ms. Carole Combe, Lawyer, Allen and Avery, Luxembourg M. Francois Mechin, Commissaire aux Comptes, Fédération internationale des experts-comptables Mr. Edward Graham, Deputy Managing Director, c/o Social Security and Housing, Financial Corporation Mr. Paul S. Mendy, Senior Finance Manager, Gambia Public Utilities Regulatory Authority Mr. Jeffrey Rene, Chartered Accountant, Gambia Institute of Chartered Accountants GICA Mr. John Adeyemo, Robinson Executive Secretary, Gambia Association of Accountants GAA Mr. Momar Samba, Director of Audit, c/o Social Security and Housing, Financial Corporation Mr. Levan Gotua, Chief Accountant Economic Department, General Prosecutor’s Office of Georgia M. Etienne Maxon, Directeur administratif, Cour supérieure des comptes et du contentieux Mr. Sohanraj Chhajed, Senior Partner Chhajed and Doshi, Chartered Accountants Mr. Ved Jain, Vice-President, Institute of Chartered Accountants of India Mr. Sunil Talati, President, Institute of Chartered Accountants of India Mr. Ottavio Antonio Angotti, Chairman, GPA Foundation Mr. Giacomo Befo, Group Sustainability Plans of Programs Manager, Telecom Italia, Rome Ms. Raffaella Bordogna, Sustainable Development Officer, Sede legale in Roma Eni SpA - Sostenibilità Ms. Ginevra Crescenzi, Sustainable Development Officer, Sede legale in Roma Eni SpA - Sostenibilità

10

TD/B/COM.2/ISAR/INF.10

Mr. Domenico da Empoli Ordinario di Scienza delle Finanze, Dipartimento di Teoria Economica Metodi Quantita Mr. Johannes Guigard, Chartered Accountant, Consiglio Naionale Dottori Commercialisti M. Ismaila Konate, Vérificateur, Bureau du vérificateur, Mali Ms. Ren Bing, Nankai University, China Mr. Jianbo Niu, Nankai University, China Mr. Ndung'u Gathinji, Chairman, African Focus Group Project, Africa Development Bank Ms. Ji HyunMi, Senior Associate, Financial Supervisory Service Ms. Lee Hoona, Associate, Financial Supervisory Service Ms. Indira Burgoeva, Head, Monitoring and Analysis of IFRS Implementation, State Agency on Financial Regulation and Reporting Mr. Andrejs Ponomarjovs, Assistant Professor, Institute of Accountancy, University of Latvia Ms. Jelena Rakova, Delegate, Latvian Association of Accountants Mr. Yaacoub Ghanem, Council Secretary, Lebanese Association of Certified Public Accountancy Ms. Nina Obeid, Auditor, Obeid Accounting and Auditing Ms. Elie Rizkallah, ex-Vice President of the Board of Certified Public Accountancy, Bureau Elie Rizkallah Mr. Hikmat Sleem, President, Lebanese Association of Certified Public Accountancy Ms. Lina Malinauskaite, Chief Expert of Accounting, Institute of Accounting of the Republic of Lithuania Mr. Mamy Andriambololona, Manager, Public Sector Mr. Kamlesh S. Vikamsey, Chartered Accountant, Confederation of Asian and Pacific Accountants Mr. Baye Ba, Chef, Comptabilité publique Mr. Joseph Caruana, Deputy Registrar of Companies, Malta Financial Services Authority Mr. Walter Paul Barth, Deputy Auditor General, Office of the Auditor-General, Namibia Mr. Narayan Bajaj, President, Institute of Chartered Accountants of Nepal Mr. Damir Dragicevic, Technical Development Coordinator, Global Reporting Initiative Mr. Godson Nnadi, Executive Secretary/Chief Executive, Nigerian Accounting Standards Board Mr. Bashorun J.K. Randle, Chairman and Chief Executive, J.K. Randle Professional Services Mr. Jonas Moberg, Head of the Secretariat, Extractive Industries Transparency Initiative Mr. Francisco Paris, Policy Advisor, Extractive Industries Transparency Initiative Mr. Wojciech Nowak, Professor, Accounting Department University of Lodz Ms. Anna Szychta, Assistant Professor, Department of Accounting, Faculty Management University of Lotz Ms. Ana Maria Andrea Lupu, International Relations Counsellor, CECCAR Body of Experts and Licensed Accountants, Romania Mr. Marin Toma, President, Body of Expert and Licensed Accountants of Romania Ms. Irina Vladimirovna Krasilnikova, Director NOFA Foundation Mr. Ahmad Almeghames, Secretary General, Saudi Organization for Certified Public Accountant M. Yoro Dieng, Inspecteur des impôts, Commissaire du gouvernement ONECCA, Sénégal Ms. Silfija Gajin, Interpreter, Serbian Association of Accountants and Auditors

11

TD/B/COM.2/ISAR/INF.10

Mr. Blagoje Novicevic, Chairman, Accounting Board Serbian Association of Accountants and Auditors Mr. Dada Adebayo, Research Manager, Bekmon Import and Export Mr. Sean Ansett, Managing Partner, At Stake Advisors Ms. Maria Beatriz Batlle Martinez, Head of Unit, Accounting Standards Division ICAC, Spain Mr. Andreas Dlamini, Deputy Auditor General Office of the Auditor General, Treasury Department, Swaziland Mr. John Dludlu, Internal Audit, Treasury Department, Swaziland Ms. Khabonina Bonisikse, Deputy Accountant General, Treasury Department, Swaziland Government Mr. Jean-Pierre Diserens, Vice-President, CIFA Convention of Independent Financial Advisors Mr. Reto Eberle, Technical Secretary, Swiss Foundation of Accounting and Reporting Mr. Mauro Fiorucci, Risk Manager, Metal Price Ms. Barbara Leon, Assistant to Secretary-General, International Organization of Employers Mr. Donald Macphail, Partner, Macphail and Co. Mr. Marco Marocco, Europe Compliance Finance Manager, Alcoa Europa Ms. Geraldine Matchett, VP Group Financial Controller, Group Management Mrs. Brigitte Monsou Tantawy, Director, Focus Area Business Role UNILEVER, WBCSD Mr. Xavier Rickenbacher, Accountant, IFMA member, Finance ICS Corporate Services, Geneva Mr. Abir Mengniev, Executive Director, Public Institute of Professional Accountants and Auditing Mr. Visarut Sribunnak, Member, Auditing Committee, Committee Development Guideline for Accounting Practices for SMEs, Federation of Accounting Professions, Thailand Mr. Sansakrit Vichitlekarn, Member Auditing Committee, Committee Development Guideline for Accounting Practices for SMEs, Federation of Accounting Professions, Thailand Mr. Kittiya Yongvanich, Lecturer, Faculty of Business Administration, Ramkhamhaeng University Mr. Manuel Antonio Correia de Lemos, Director Secretary of State for Natural Resources, Timor Leste Mr. David Raggay, Managing Principal, IFRS Consultants Mr. Samba Ba, Macroeconomist, Projections Economic and Financial Reforms Department, African Development Bank Ms. Valentyna Legka, Executive Director, MBA Ukrainian Federation Ms. Alla Savchenko, President, Methodology and Quality Control, BDO BDO Balance-Audit Limited Mr. Mallen Baker, Development Director, Business in the Community Mr. Alan Bland, Regulation Consultant, Association of International Accountants Ms. Doreen Bland, Secretary to the Council, Association of International Accountants Mr. John Christensen, Director of Internal Secretariat, Tax Justice Network, UK Ms. Vanessa Herringshaw, Director, London Office of Revenue Watch Mr. Aleem Islan, Technical Manager, Accounting Association of Accounting Technicians, United Kingdom Mr. Robert E. Langford, Sustainability Consultant, the Institute of Chartered Accountants, United Kingdom Ms. Marianne Mau, Financial Reporting Manager, Institute of Chartered Accountants

12

TD/B/COM.2/ISAR/INF.10

Mr. Richard Murphy, Director, Tax Research LCP Mr. Michael J. Stewart, Chartered Accountant, PriceWaterhouseCoopers, London Mr. David Tyrrall, Accounting Policy, Department for Business and Regulatory Reform Mr. John Vincent, Council Member, Association of Accounting Technicians, United Kingdom Ms. Maxine Garvey, Senior Corporate Government Officer, Global Corporate Governance Forum, International Finance Corporation Mr. David Morris, Financial Executives International Mr. Gary M. Scopes, Director, International Relations American Institute of CPAs Mr. Abduldaem Al-Showaiter, General Project Leader, Restructuring Tax Authority Yemen Tax Authority Ms. Mary Ncube, Chief Executive, M.T. Ncube and Associates Mr. Zein El Abdin Ahmed Elborai, Acting President, Sudanese Association of Certified Accountants, Khartoum

13