TD

UNITED NATIONS

United Nations Conference on Trade and Development

Distr. GENERAL TD/B/COM.2/ISAR/INF.9 13 November 2006 ENGLISH/FRENCH/SPANISH ONLY

TRADE AND DEVELOPMENT BOARD Intergovernmental Group of Experts on International Standards of Accounting and Reporting Twenty-third Session Geneva, 10 -12 October 2006

LIST OF PARTICIPANTS

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

TD/B/COM.2/ISAR/INF.8 Page 2 EXPERTS AFGHANISTAN Mr. Gul MAQSOOD SABIT, Ministry of Finance, Kabul ALBANIE Ms. Mimoza PILKATI, Ministry of Finance, Tirana Mr. Arben ZACE, Ministry of Finance, Tirana ALLEMAGNE Ms. Kati BEIERSDORF, Accounting Standards Committee, Berlin Ms. Kristina SCHISEDLER, Accounting Standards Committee, Berlin ANGOLA Mme. Joana CORDEIRO DOS SANTOS, Directrice de la Direction nationale de la comptabilité, Luanda M. Pedro Miguel DE BARROS, Luanda M. Adriano da CRUZ, Luanda M. Amadeu LEITAO NUNES, Représentant commercial, Mission permanente, Genève AUTRICHE Mr. Reinhard RATH, Rechnungshof (Austrian Court of Audit), Vienna AZERBAIJAN Mr. Alimukhtar BALAGA BAGHIROV, Chamber of Auditors, Baku Mr. Gasham HAJALI BAYRAMOV, Chamber of Auditors, Baku Mr. Ramiz TOFIQI GANI-ZADE, Chamber of Auditors, Baku BANGLADESH H.E. Mr. Toufiq ALI, Ambassador, Permanent Representative, Geneva Mr. Motaher HUSSAIN, Economic Minister, Permanent Mission, Geneva Mr. Andalib ELIAS, Second Secretary, Permanent Mission, Geneva BELGIQUE M. David SZAFRAN, Secrétaire général, Institute des Reviseurs d'Entreprises, Bruxelles BENIN Mr. Thomas AZANDOSSESSI, Commissaire du gouvernement auprès de l'ordre des experts comptables et comptables agréés, (DECCA), Ministère du développement, de l'économie et des finances, Cotonou

TD/B/COM.2/ISAR/INF.8 Page 3 BOSNIE-HERZEGOVINE Ms. Merina KOVACEVIC, Sarajevo Mr. Milan DMITROVIC, Sarajevo Mr. Marin IVANISEVIC, Sarajevo BRESIL Mr. Antonio CARLOS DE SANTANA, Superintendente, Comissao de Valores Mobiliarios, (CVM), Brasilia Ms. Silvia MARQUES DE BRITO E SILVA, Senior Advisor, Banco Central do Brasil, Brasilia Mr. Gerardo TOFFANELLO, Associacao Brasileira da Companhias Abertas, (ABRASCA), Brasilia Mr. Hugo ROCHA BRAGA, Consultant, Associacao Brasileira da Companhias Abertas, (ABRASCA), Brasilia Mr. Ricardo RODIL, Auditor, Instituto dos Auditores Independientes do Brasil IBRACON, Brasilia Mr. Nelson CARVALHO, Institute for Research in Accountancy and Finance, (FIPECAFI), Brasilia Ms. Maria Clara CAVALCANTI BUGARIM, Federal Council on Accountancy, (FCC), Brasilia Mr. Luiz Carlos VAINI, Federal Council on Accountancy, (FCC), Brasilia Ms. Veronica CUNHA DE SOUTO MAIOR, Federal Council on Accountancy, (FCC), Brasilia Mr. Haroldo Reginaldo LEVY NETO, President, Associação dos Analistas e Profissionais de Investimento do Mercado de Capitais, APIMEC, Brasilia Mr. Aridelmo José de CAMPANHARO TEIXEIRA, Fundaçao Instituto Capixaba de Pesquisas em Contabilidade, Economia e Finanças, (FUCAPE), Vitoria Mr. Valcemiro NOSSA, Fundaçao Instituto Capixaba de Pesquisas em Contabilidade, Economia e Finanças, (FUCAPE), Vitoria Mr. Fabio DA COSTA, Profesor, Fundaçao Instituto Capixaba de Pesquisas em Contabilidade, Economia e Finanças, (FUCAPE), Vitoria Mr. Alexandre Antonio TOMBINI, BULGARIE Mr. Bisser SLAVKOV, Vice-President, Institute of Certified Public Accountants, Sofia BURKINA FASO Mme. Lucie KOMPAORE TINDANO, Directrice de la Dette publique, Ministère des finances et du budget, Ouagadougou CAMBODGE H.E. Mr. Ngy TAYI, Under Secretary of State, Ministry of Economy and Finance, Phnom Penh Mr. Atichbora LONG, Director, National Audit Authority, Phnon Penh M. Sovann KE SOVANN, Conseiller, Mission permanente, Genève

TD/B/COM.2/ISAR/INF.8 Page 4 CHINE Mr. LU Jianqiao, Deputy Director, Department of Accounting Regulation, Ministry of Finance, Beijing Ms. LUO Mei, Deputy Director, Chinese Institute of Certified Public Accountants, Beijing CHYPRE Mr. George KYRIAKIDES, Deputy Auditor General, Audit Office, Nicosia EGYPTE Mr. Maged SHAWKY SOURIAL, Chairman, Cairo and Alexandria Stock Exchanges, Cairo Mr. Ashraf GAMAL EL DIN, Director, Institute of Directors, Cairo Mr. Amr AL JOWAILY, First Secretary, Permanent Mission, Geneva Mr. Hani SARIE-ELDIN, Chairman of Board of Directors, Egyptian Ministry of Foreign Affairs, Cairo ECUADOR Mr. Fernando PINO, Quito ESPAGNE Sra. Maria D. URREA SANDOVAL, Jefe de Área, Ministerio de Economía y Finanzas, Madrid Sr. Juan Manuel PEREZ IGLESIAS, Ministerio de Economía y Finanzas, Madrid ETHIOPIE Mr. Assefa DESTA, Deputy Federal Authority General, Office of the Federal Auditor General, Addis Ababa FEDERATION DE RUSSIE Mr. L. SHNEYDMAN, Head of Department, Ministry of Finance, Moscow Ms. A. KOTLYAROVA, Head of Division, Ministry of Economic Development and Trade, Moscow Mr. D. GODUNOV, First Secretary, Permanent Mission, Geneva Mr. V. ELISEEV, First Secretary, Permanent Mission, Geneva FRANCE Mr. Osvaldo R. AGATIELLO, Consultant, Paris Mr. Jérôme CHEVY, Conseil National de la Comptabilité, Paris Ms. Carole COMBE, Paris Mr. Philippe DANJOU, French Securities Regulator, Paris M. Alain LE BARS, Ministère de l'économie, des finances et de l'industrie, Paris

TD/B/COM.2/ISAR/INF.8 Page 5 GAMBIE Mr. Momodou SAHO, First Deputy Governor, Central Bank, Banjul Mr. Gabriel MENDY, Banjul GHANA Mr. Paul KWAME AGBO, Assistant Director, Finance, Ministry of Trade and Industry, Accra Mr. Amoako ADOM ANKORNA, Senior Accountant, Ministry of Trade and Industry, Accra GRECE Mr. Anastasios PROTOPAPPAS, Director of Accounting and Auditing, Ministry of Economy and Finance, Athens HAÏTI M. Jean-Claude PIERRE, Chargé d’affaires, Mission permanente, Genève M. Ronald BAUDIN, Directeur, Ministère de l’économie et des finances, Port-auPrince M. Yves Rock Abel METELLUS, Directeur général adjoint du budget, Port-au-Prince Mme. Carline MONTAS, Directeur des affaires administratives et de la comptabilité, Ministère des affaires étrangères, Port-au-Prince M. Harold ETIENNE, Délégué du Ministère du commerce et de l’industrie, Port-auPrince M. Jean Emmanuel CASSEUS, Membre du Cabinet du Secrétaire d’état aux finances, Port-au-Prince M. Chesnel FRANCOIS, Assistant directeur, Organisation et méthode de D.G.I., Portau-Prince HONGRIE Mr. Zoltàn PANKUCSI, Director. Ministry of Finance, Budapest Ms. Erika KOSZEGI, First Secretary, Permanente Mission, Geneva INDE Mr. Manish KUMAR, Deputy Secretary, Department of Expenditure, Ministry of Finance, New Delhi IRAN (REPUBLIQUE ISLAMIQUE D') H.E. Mr. Alireza MOAIYERI, Ambassador, Permanent Representative, Geneva H.E. Mr. Seyyed Mohammad Kazem SAJJADPOUR, Ambassador, Deputy Permanent Representative, Geneva Mr. Mohammad Ali ZARIE ZARE, Counsellor, Permanent Mission, Geneva Mr. Sirous SHAMS, Ministry of Finance, Accounting and Operations, Teheran Mr. Mosa BOZORG ASL, Ministry of Finance, Accounting and Operations, Teheran Mr. Abass ARBAB SOLAIMANI, Ministry of Finance, Accounting and Operations, Teheran

TD/B/COM.2/ISAR/INF.8 Page 6 ITALIE Mr. Luciano BARILLARO, Counsellor, Permanent Mission, Geneva Mr. Domenico DA EMPOLI, Professor, University La Sapienza, Rome Mr. Umberto TRIVELLA, Stagiaire, Permanent Mission, Geneva JORDANIE Mr. Samar SAMARA, Central Bank, Amman Ms. Rula DAHMASH, Central Bank, Amman Mr. Mustafa AL BARARI, President and Chairman of the Executive Council of Arab Organization of Supreme Audit Institutions, Audit Bureau, Amman KAZAKHSTAN Ms. Aitzhanova ZHAMILYA, Director of Department Methodology of Accounting and Audit, Ministry of Finances, Astana KENYA Mr. James GATHURA NDUATI, Senior Examination Officer, Accountants and Secretaries National Examinations, Nairobi Mr. Isaac MUCHITI NJUGUNA, Accountants and Secretaries National Examinations, Nairobi Mr. Rabson K. WANJALA, First Secretary, Permanent Mission, Geneva KYRGYSZTAN Mrs. Zamira OMOROVA, Chief of Department, Audit Development Division LIBAN Mrs. Yasmine ALI BAKHAR, Beirut LITUANIE Ms. Ingrida MUCKUTE, Director of Accounting Methodology Department, Ministry of Finance, Vilnius Mr. Jaunius SIMONAVICIUS, Deputy Director, Institute of Accounting, Vilnius Mr. Jonas MACKEVICIUS, Professor, University of Vilnius MADAGASCAR M. Andry RAMANAMPANOHARANA, Directeur chargé de la normalisation comptable du secteur privé, Conseil supérieur de la comptabilité, Ministère de l'économie, Antananarivo MALTE Mr. Emanuel CAMILLERI, Director General, Ministry of Finance, Valletta Mr. George SCERRI, Programme Manager, Malta Information Technology and Training Services, Valletta

TD/B/COM.2/ISAR/INF.8 Page 7 MAROC M. Mehdi EL YOUSSEFI, Chef de la division de la normalisation et des institutions comptables à la direction des entreprises publiques et de la privatisation, Secrétaire Général du conseil national de la comptabilité, Rabat MEXIQUE Sr. Salvador RUIZ DE CHAVEZ, President, Mexican Association of Accounting and Business Faculty, Mexico DF NAMIBIA Mr. Walter Paul BARTH, Office of the Auditor-General, Windhoek Mr. Jacobus DE LA REY DU TOIT, Vice Chairman, Public Accountants and Auditors Board, Windhoek Mrs. Magdalene HEYDENRYCH, Ministry of Finance, Windhoek NIGERIA Mr. Elias Nwalem MBAM, Honourable Minister of State Finance Mr. Charles Babatunde ANIBABA, Federal Ministry of Finance, Abuja Mr. Clement CHIMA, Federal Ministry of Finance, Abuja Mr. Benjamin Maduka OZOR, Ministry of Finance, Abuja Mr. Bashorun J.K. RANDLE, J.K. Randle & Co., Abuja Mr. Lawrence OWOLABI, Financial Attaché, Permanent Mission, Geneva OUGANDA Mr. Lawrence SEMAKULA, Commissionner, Financial Management Services, Kampala Mr. Sissy TALIWAKU, Kampala PEROU Mr. Oswaldo YUPANQUI ALVARADO, Gerente Central de Control Sectorial, Contraloría General de la Republica, Lima PHILIPPINES Ms. Carmela S. PEREZ, Assistant Commissionner, Commission on Audit, Manila Mr. Miguel BAUTISTA, First Secretary, Permanent Mission, Geneva Ms. Ma. Victoria BARNES, Attaché, Permanent Mission, Geneva Ms. Cecilia B. CAMON, Director, Commission on Audit, Manila POLOGNE Ms. Alicja JARUGA, Member of the Accounting Standards Committee, Warsaw Mr. Jacek GDANSKI, Deputy Director, Accounting Department, Ministry of Finance, Warsaw Mrs. Joanna GUZOWSKA, Ministry of Finance,Warsaw Dr. Wojciech NOWAK, University of Lodz

TD/B/COM.2/ISAR/INF.8 Page 8 PORTUGAL M. Leopoldo ASSUNÇAO ALVES, Expert, Ministère des finances, Lisbonne Mme. Elizabete Maria MENDES SIMOES, Expert, Ministère des finances et de l’administration publique, Lisbonne REPUBLIQUE DE COREE Mr. Kang HO SAN, Director, Financial Supervisory Commission, Seoul Mr. Ho-Kwon RYU, Second Secretary, Permanent Mission, Geneva Ms. Hyi-Kyun KIM, Second Secretary, Permanent Mission, Geneva Mr. KIM Jin Wan, Financial Supervisory Service, Seoul Mr. KIM Kyoung Yul, Assistant Director, Financial Supervisory Commission, Seoul REPUBLIQUE DEMOCRATIQUE DU CONGO M. André FOKO TOMENA, Secrétaire général du Conseil permanent de la comptabilité au Congo, (CPCC), Ministère des finances, Kinshasa REPUBLIQUE POPULAIRE DEMOCRATIQUE DE COREE Mr. Kum Song CHOE, Senior Officer, Department of Accounting, Ministry of Finance, Pyongyang Mr. Song Jun SIN, Director, Department of Accounting, Ministry of Finance, Pyongyang REPUBLIQUE POPULAIRE DEMOCRATIQUE LAO Mr. Sanya PRASEUTH, Deputy Director General, Accounting Department, Ministry of Finance, Vientiane Ms. Sommaly SISA-AD, Director of Accounting Department, Ministry of Finance, Vientiane Mr. Darath BOUPHA, President, Accounting Council, Ministry of Finance, Vientiane Mr. Viseth SISA-AD, Vice-President, Accounting Council, Ministry of Finance, Vientiane REPUBLIQUE TCHEQUE Ms. Alena KREJCOVA, Department Economic Instruments, Ministry of the Environment, Prague Ms. Hana KUBCOVA, Department of Accountancy, Ministry of Finance, Prague ROUMANIE Ms. Georgeta PETRE, Deputy Director, Ministy of Public Finance, Bucharest Ms. Alexandra LAZAR, Head of Office, Ministry of Public Finance, Bucharest SLOVAQUIE Mr. Lubomir KUCERA, Ministry of Finance, Bratislava

TD/B/COM.2/ISAR/INF.8 Page 9 SOUDAN Mr. Ahmed ZEIN EL AHDIN, President, National Association of Certified Accountants, Khartoum SRI LANKA Ms. M.D.G.L. PERERA, Technical Manager, Accounting and Auditing Standards Monitoring Board, Colombo SUEDE Mr. Stefan PÄRLHEM, Chief of Department, Swedish Ministry of Justice SUISSE Mr. Rudolf MÜLLER, State Secretariat for Economic Affairs (SECO), Bern TAJIKISTAN Mr. Ramon KURBANOV, Ministry of Finance, Dushanbe Ms. Farogat GAFUROVA, Public Institute of Professional Accountants and Auditors, Dushanbe Mr. Souhrob JABOROV, CIPA, Dushanbe THAILANDE Mr. Vijavat ISARABHADKI, Minister, Permanent Mission, Geneva Ms. Winita CHAIMANAT, Department of Business Development, Ministry of Commerce, Bangkok Ms. Prangtip KANCHANAHATTAKIJ, First Secretary, Permanent Mission, Geneva Ms. Jirada PONGPUN, Department of Business Development, Ministry of Commerce, Bangkok TIMOR LESTE M. Alain DICK, Chargé d’affaires a.i., Mission permanente, Genève TRINITE ET TOBAGO Mr. David Raggay, Pierre Raggay and Co., Port of Spain TUNISIE M. Moez BEN AMEUR, Direction des affaires comptables, Conseil national de la comptabilité, Ministère des finances, Tunis M. Salah DHIBI, Membre de l'Ordre des Experts Comptables, Tunis

TD/B/COM.2/ISAR/INF.8 Page 10 UKRAÏNE Ms. Ludmyla LOVINSKA, Ministry of Finance, Kiev Mr. Yevgeniy OLEYNIKOV, Ministry of Finance, Kiev Mr. Vasyl SOPKO, National Economic University, Kiev VENEZUELA (REPUBLIQUE BOLIVARIENNE DE) Sr. Isidro CARREÑO, Jefe de la Oficina Nacional de Contabilidad Pública, Ministerio de Finanzas, Caracas Sr. Aquilino LOPEZ, Jefe de Análisis y Estados Financieros, Ministerio de Finanzas, Caracas ZIMBABWE H.E. Mr. C. CHIPAZIWA, Ambassador, Permanent Representative, Geneva Mr. E. MAFEMBA, Deputy Permanent Representative, Geneva Ms. Sekai GUTI, Deputy Accountant General, Ministry of Finance, Harare Mr. R. CHIBUWE, Counsellor, Permanent Mission, Geneva Mr. C. MUCHEKA, Counsellor, Permanent Mission, Geneva

INTERGOVERNMENTAL ORGANIZATIONS COMMISSION EUROPEENNE Mr. Remo CROCI, Brussels MARCHE COMMUN D’AFRIQUE ORIENTALE ET AUSTRALE Mr. Pumulo SIMEZA, Head Internal Control Unit, Lusaka, Zambia

UNITED NATIONS

COMMISSION ECONOMIQUE POUR L'AFRIQUE Mr. Cornelius MWALWANDA, Principal Advisor, ECA Geneva Interregional Advisory Services, Geneva Mr. Halima NOOR ABDI, Regional Advisor, ECA Geneva Interregional Advisory Services, Geneva Ms. Mariem BEN HASSINE, Consultant, ECA Geneva Interregional Advisory Services, Geneva UNITED NATIONS GLOBAL COMPACT Mr. Georg KELL, New York

TD/B/COM.2/ISAR/INF.8 Page 11 SPECIALIZED AGENCIES BANQUE MONDIALDE Mr. John HEGARTY, Washington ORGANISATION INTERNATIONAL DU TRAVAIL Mr. Yagouba BAH, Research Assistant, Multinational Enterprises Programme, Geneva Ms. Arai YOUKIKO, Technical Specialist, Multinational Enterprises Programme, Geneva

NON GOVERNMENTAL ORGANIZATIONS General Category

CONFEDERATION INTERNATIONAL DES SYNDICATS LIBRES Mr. Matthias MUELLER

PANELISTS Tuesday 10 October 2006 Mr. Alexandre TOMBINI, Deputy Governor for Financial System Regulation and Organization, Central Bank of Brazil - C Review of practical implementation issues of IFRS Mr. Ian BALL, IFAC Mr. John HEGARTY, World Bank Mr. Robert GARNETT, IASB Mr. Nelson CARVALHO, IASB SAC Mr. Remo CROCI, European Commission Mr. Paulo R. LUSTOSA, Professor, University of Brazilia, Brazil Ms. Kati BEIERSDORF, German Accounting Standards Board, Germany Mr. Sunil TALATI, ICAI, India Mr. Dennis BROWN, ICAJ, Jamaica Ms. Caroline KIGEN, Chief Executive, ICPAK, Kenya Wednesday 11 October 2006 Mr. Paul PACTER, Director, Standards for SMEs, IASB Mr. Federico DIOMEDA, President, European Federation of Accountants and Auditors for SMEs Mr. Paul THOMPSON, IFAC SMP Committee, Technical Manager Mr. Richard MARTIN, Head, Financial Reporting, ACCA

TD/B/COM.2/ISAR/INF.8 Page 12 Mr. Ndungu GATHINJI, ECSAFA Mr. Syed Asad ALI SHAH, Institute of Chartered Accountants, Pakistan Ms. Nancy KAMP-ROELANDS, Ernest & Young, Netherlands Ms. Justine BENTHAM, KPMG, United Kingdom Mr. Stephen HINES, EIRIS, United Kingdom Ms. Parveen MAHMUD, PKS Foundation, Bangladesh Mr. Alan KNIGHT, AccountAbility, United Kingdom Ms. Ambreen WAHEED, Responsible Business Initiative, Pakistan Mr. Hani Sarie EL DIN, Capital Market Authority, Egypt Mr. Georg KELL, United Nations Global Compact (video link) Thursday 12 October 2006 Corporate governance disclosures Ms. Jennifer WALMSLEY, Hermes, United Kingdom Mr. LIN Dairen, China Life Insurance, China Mr. Ashraf Gamal EL-DIN, Egyptian Institute of Directors, Egypt Ms. Evelynne CHANGE, NEPAD-APRM, S. Africa Mr. André BALADI, International Advisory Board of the Euronext Exchange

SPECIAL INVITEES ARAB SOCIETY OF CERTIFIED ACCOUNTANTS (ASCA) Mr. Haitham ABDEL-NABI, Executive Director, Amman Mr. Talal ABU-GHAZALEH, Abu Dhabi, UAE Mr. Oussama Ali TABBARA, Vice President of ASCA ACCOUNTING AND REPORTING STANDARDS (ARS) RUSSIA Mr. Andrey POSELSKIY, Official representative of the Management Board ACCOUNTING STANDARDS COMMITTEE OF GERMANY Ms. Kristina SCHWEDLER ASCA Mr. Hiam MOGHARBEL ASIAN DEVELOPMENT BANK Ms. Samuela TUKUAFU, Financial Specialist, Manila ASSOCIATION OF ACCOUNTANTS AND FINANCIERS OF ALBANIA Mr. Binaj AGIM, Professor, Tirana Ms. Ledia BREGU, Financier, Tirana Mr. Sherif BUNDO, Accounting Expert, Tirana

TD/B/COM.2/ISAR/INF.8 Page 13

ASSOCIATION OF ACCOUNTING TECHNICIANS (AAT) Mr. Aleem ISLAN, London Mr. John VINCENT, Council Member, London ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS (ACCA), LONDON Mr. Richard MARTIN ASSOCIATION OF INTERNATIONAL ACCOUNTANTS (AIA) Mr. Edward GILLESPIE, Council Member, London Ms. Doreen BLAND, London BODY OF EXPERTS AND LICENSED ACCOUNTANTS OF ROMANIA (CECCAR) Mr. Marin TOMA, President, Bucharest Ms. Ana Maria LUPU, International Relations Counsellor, Bucharest CABINET A. DIEYE Mr. Aziz DIÈYE, Partner in Charge CONFEDERATION OF ASIA AND PACIFIC ACCOUNTANTS (CAPA) Mr. Shozo YAMAZAKI, Deputy President, National Institute of Certified Public Accountants, (JICPA), Tokyo CHAMBER OF FINANCIAL AUDITORS Mr. Horia Ion NEAMTU, Vice-President, Bucharest CHINA LIFE INSURANCE COMPANY LIMITED Mr. LIN Dairen, Beijing Mr. LI Ke, Beijing Ms. LU Yan, Beijing Mr. ZHANG Yong, Beijing Mr. LAO Qingyang, Beijing CIFA CONVENTION OF INDEPENDENT FINANCIAL ADVISORS Mr. Jean-Pierre DISERENS, Vice-President CONSIGLIO NAZIONALE DOTTORI COMMERCIALISTI Mr. Johannes GUIGARD, Chartered Accountant, Milan

TD/B/COM.2/ISAR/INF.8 Page 14 CONVENTION OF INDEPENDENT FINANCIAL ADVISORS (CIFA) Mr. Jean-Pierre DISERENS Mr. Pierre CHRISTODOULIDIS COVALENCE SA Ms. Nora FRICK, Geneva Mr. Philippe DE CASTRO, Geneva Ms. Amélie DE FLAUGERGUES, Geneva Ms. Natalie ICKES, Geneva DAVID CAIRNS (INTERNATIONAL FINANCIAL REPORTING) UK Mr. David CAIRNS DELOITTE SA Ms. Annelise DIEUSAERT Ms. Christine ALBRECHT, United States Office Ms. Lidiya NANUS, Director, Skopje's Office Ms. Laurence RIVAT, Partner (France) EASTERN CENTRAL AND SOUTHERN AFRICAN FEDERATION OF ACCOUNTANTS Mr. Ndungu GATHINJI, Chief Executive EGYPTIAN INSTITUTE OF DIRECTORES (EIoD) Mr. Ashraf GAMAL EL-DIN, Cairo ERNST & YOUNG Ms. Nancy KAMP-ROELANDS, Rotterdam ETHICAL INVESTMENT RESEARCH SERVICES Ltd. (EIRIS) Mr. Stephen HINES, London EUROPEAN FEDERATION OF ACCOUNTANTS AND AUDITORS FOR SMES Mr. Federico DIOMEDA, President FEDERATION DES EXPERTS COMPTABLES EUROPEENS (FEE) Ms. Catherine AMEYE, Project Manager, Brussels FINANCIAL EXECUTIVES INTERNATIONAL Mr. David MORRIS, Member, New York

TD/B/COM.2/ISAR/INF.8 Page 15 FINANCIAL REPORTING COUNCIL (FRC) Ms. Seema JAMIL-O'NEILL, Chartered Accountant (UK) FIRCON BOSNIA Mr. Augustin MISIC GREEK ACCOUNTING AND AUDITING OVERSIGHT BOARD, (GAAOB) Mr. Theodoros XENTES, Member, Athens HERMES EQUITY OWNERSHIP SERVICES Ms. Jennifer WALMSLEY HSBC HOLDINGS PLC Mr. Russell PICOT, Group Chief Accounting Officer ICFTU - GERMANY Mr. Matthias MUELLER ICS CORPORATE SERVICES Mr. Xavier RICKENBACHER, Geneva IFRS NEWS.NET Mr. Peter WALTON, Director INDONESIAN CAPITAL MARKET SUPERVISORY AGENCY Ms. Etty Retno, WUALNDARI, Deputy Director INSTITUTE OF CHARTERED ACCOUNTANTS OF GHANA Mr. Raymond BROWN, Chief Executive INSTITUTE OF CHARTERED ACCOUNTANTS OF JAMICA Mr. Dennis BROWN, ICAJ, Jamaica INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA (ICPAK) Ms. Caroline KIGEN, Chief Executive INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES (ICAEW) Mr. Robert E. LANGFORD, Sustainability Project Manager, London Mr. Richard SPENCER, Corporate Responsibility Manager, London Mr. Nigel SLEIGH-JOHNSON, London

TD/B/COM.2/ISAR/INF.8 Page 16 INSTITUTE FOR SOCIAL AND ETHICAL ACCOUNTABILITY Mr. Alan KNIGHT, London INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA Ms. Sujatha MANOHARAN, President, New Delhi Mr. Sunil TALATI, Vice President ICAI, India INSTITUTE OF CHARTERED ACCOUNTANTS OF PAKISTAN Mr. Syed Asad ALI SHAH INTERNATIONAL FEDERATION OF ACCOUNTANTS Mr. Ian BALL, Chief Executive, IFAC Mr. Paul THOMPSON, SMP Committee Technical Manager Mr. Simon THOMPSON, IAESB, Technical Manager INTERNATIONAL ACCOUNTING STANDARDS BOARD (IASB) Mr. Robert GARNETT, Board Member, London Mr. Paul PACTER, Director, Standards for SMEs, IASB INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD Mr. John KELLAS, Chairman INTERNATIONAL FINANCE CORPORATION (IFC) Ms. Cecilia BJERBORN, Program Officer (USA) INTERNATIONAL FINANCIAL MANAGEMENT ASSOCIATION (IFMA) Ms. Imelda DE LEON, Finance and Operations Manager, Geneva Mr. Patrick LOTTEAU Mr. Donald MACPHAIL Mr. Syed AZAM ALI Mr. Kasra ALIZADEH Mr. Sébastien MARET Mr. Marco MAROCCO Mr. Mark MASON Mr. Leon S. TEDJOSASMITO Mr. John CAMPBELL, Partner, Founex Mr. Chris AVERY, Satigny ISLAMIC BANK BANGLADESH Mr. Mohammad HABIBUR RAHMAN BHUIYAN, Executive Vice President, Dhaka Mr. Mohammad Habib BHUIYAN, Executive Vice President

TD/B/COM.2/ISAR/INF.8 Page 17 KPMG Ms. Justine BENTHAM, London Mr. John CAMPBELL, Switzerland Dr. Reto EBERLE, Secretary Switzerland Mr. Michael KELLY, Head, UK LEBANESE ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS (LACPA) Mr. Hikmat SLIM, President Mr. Elie RIZKALLAH, Vice President, Beirut Dr. David EL-KAZZI, Secretary General MALAYSIAN ACCOUNTING STANDARDS BOARD Mr. Nordin Mohd Zain, Executive Director MOSCOW STATE UNIVERSITY Ms. Olga SOLOVYEVA, Associate Professor, Accounting Department, Economic Faculty NATIONAL ORGANIZATION FOR FINANCE, ACCOUNTING & STANDARDS RUSSIA Ms. Irina KRAILNIKOVA, Director NOUVEAU PARTENARIAT POUR LE DEVELOPPEMENT DE L'AFRIQUE (NEPAD) Ms. Evelynne CHANGE, APRM Coordinator for Corporate Governance, Midrand NOFAS-RUSSIA (NATIONAL ORGANIZATION FOR FINANCE, ACCOUNTING AND STANDARDS) Ms. Irina KRASILNIKOVA, Director ORDRE NATIONAL DES EXPERTS COMPTABLES ET COMPTABLES AGRÉÉS AU SENEGAL (ONECCA) Mr. Yoro Dieng, Commissaire du gouvernement PARSONAL CABINET (Liban) Mr. Farid GEBRAN, Auditor PRICEWATERHOUSE-COOPERS LTD Mr. Peter EBERLI Mr. David MASON

TD/B/COM.2/ISAR/INF.8 Page 18 PKS FOUNDATION Ms. Parveen MAHMUD, Dkhaka RABROWN AND ASSOCIATES CHARTERED ACCOUNTANTS Mr. Raymond BROWN, Chartered accountant, Accra RENTPRO LTD. Ms. Elena VALLILYEVA, Secretary to Mr. Poselskiy (ARS-Russia) RESPONSIBLE BUSINESS INITIATIVE Mr. Ambreen WAHEED, Executive Director, Lahore REVICON - BOSNIA Mr. Mirko PULJIC Mr. Zeljka VIDOVIC ROAD AGENCY FORMATION UNIT (RAFU) Mr. Joe SSEMUGOOMA, Finance and Administration Manager, Kampala ROMANIAN CHAMBER OF FINANCIAL AUDITORS Mr. Ion HORIA, Head SERBIAN ASSOCIATION OF ACCOUNTANTS AND AUDITORS Mr. Pero SKOBIC, Secretary General Mr. Zoran SKOBIC, Education Director Prof. Slobodan MALINIC Mr. Vesna NESIC, Consultant, Belgrade SGS GROUP MANAGEMENT LTD. Ms. Geraldine MATCHETT SRI LANKA ACCOUNTING & AUDITING STANDARDS MONITOR Mrs. M. D. Gayani L. PERERA, Technical Manager SWISS GAAP FER Mr. Reto EBERLE, Technical Secretary, Zurich TACIS - OAO TMK/OAO RASPADSKAYA Mr. Geoffrey TOWNSEND, Director

TD/B/COM.2/ISAR/INF.8 Page 19 TAX RESEARCH LIMITED Mr. Richard MURPHY TELECOM ITALIA Mr. Paolo NAZZARO THAILAND'S FEDERATION OF ACCOUNTING PROFESSIONS Mr. Sillapaporn SRIJUNPETCH Mr. Somchai SUPATTARAKUL UNILEVER Ms. Brigitte MONSOU-TANTAWY UNIVERSITY OF KRAGUJEVAC Mr. Slobodan MALINIC, Professor, Faculty of Economics