Olga Bernatskaia

Institute of Certified Public Accountants, Russian Federation

Olga Bernatskaia is а Vice-President EICPA, Chairman the International Committee on Sustainable Development of the professional organizations of accountants and auditors of the Eurasian region, UNCTAD Consultant. Olga has extensive experience in corporate governance and corporate reporting.

Mrs. Bernatskaia is the author of the “Eco-Environment ICPA in the Field of Sustainable Development” and “Code of Ethics on Sustainable Development “ECO behavior code (EBC) ” initiatives nominated for “ISAR Honours”.

Mrs. Bernatskaia has more than 30 research papers, including papers on sustainable development and is a PhD candidate in economics.

Iheanyi O. Anyahara

Financial Reporting Council of Nigeria

Iheanyi Anyahara became the Technical Advisor for Christopher Nyong, Board Member,
International Public Sector Accounting Standards Board (IPSASB) in January 2022.

Dr. Anyahara has over three decades of industry experience, of which more than 20 years
have been in financial reporting and management, accounting standard setting and
financial reporting regulation at the Financial Reporting Council (erstwhile Nigerian
Accounting Standards Board). He is the former Acting Executive Secretary/CEO of
Financial Reporting Council of Nigeria (March 1, 2020 to May 18, 2021). Currently the
Director/Head, Directorate of Public Sector Accounting Standards.

Dr. Anyahara has played several leadership roles which include serving as a member of
Inter-Ministerial Committee on National Chart of Accounts for Nigeria as well as
member of the IPSAS GAP analysis Committee.He also served as the Secretary to the
National Stakeholders’ Committee on the Roadmap to the Adoption of International
Financial Reporting Standards (IFRS) in Nigeria the committee that prepared the
roadmap report which was approved by the Federal Executive Council under President
Goodluck Jonathan.

Dr. Anyahara is member of several professional bodies among which are Fellow, Institute
of Chartered Accountants of Nigeria (ICAN), Fellow, Association of Forensic Accounting
Researchers, Certified National Accountant and Nigerian Institute of Management.

Iheanyi Anyahara is a first-class honours graduate from University of Nigeria, Nsukka;
he also has M.Sc. Accounting from same university and MBA Accounting from University
of Port Harcourt. He holds a PhD in Accounting from Babcock University, Ilishan Remo,
Ogun State. He has attended contemporary continuing education programs at Harvard
Business School, the London School of Economics, the Booth Business School, University
of Chicago, Chicago and Wharton Business School, University of Pennsylvania,

He is happily married with four children

Jorge Gil

Group of Latin American Standard Setters

CPA and Specialist in Financial Administration (University of Cuyo -Argentina)

Standards setters of Accounting and Auditing Standards of Argentina:
General Director (2002/2020) and Member of the commissions for the adoption of IFRS and Argentinian GAAP in listed Entities, in Banks and others.

GLENIF – GLASS (Group of Latin-American Accounting Standard Setters)
Actual president. He was vice president, director and advisor. Representative in various international organizations.

Member of the Spanish Translation Review Committee.
He was member of:

  • EEG (Emerging Economies Group),
  • SMEIG (IFRS SMEs implementation group)
  • Representative of Argentina in the WSS (World standards setters)

Panelist about IRFS:
In many Latin American countries (Argentina, Brazil, Chile, Colombia, Costa Rica, Ecuador, Guatemala, Mexico, Nicaragua, Panama, Paraguay, Peru, Dominican Republic, Uruguay, Venezuela).

IFRS consultant for College of Public Accountants of Costa Rica and College of Public Accountants of Uruguay

World Bank: IFRS Consultant, for:

  • ROSC – Bolivia;
  • Contaduría General de la Nación, Colombia;
  • IFRS Implementation in the Health Sector, Colombia.
  • ROSC Report 1st part – Colombia.
  • ROSC Report 2nd part – Colombia.
  • IFRS Diagnosis in Peru – Peru
  • Training in IFRS for SMEs – Peru

Government of Colombia Consultant in adoption of IFRS, for:

  • Ministry of Finance and Public Credit
  • Superintendency of Companies.

Companies and others
Consulting and training in more than 110 companies in Argentina, Ecuador, Colombia.
Training for the Central Bank of the Argentine Republic.

Consulting and training in universities of Argentina and Latin America.
Professor at Argentine and Latin American universities.
Member of university work commissions.
Author of books and technical papers on IFRS and Argentine Accounting Standards
Author of book: “Deferred tax – IAS 12”.
Numerous articles published in Argentina and other Latin American countries.

Jelena Misita

IFAC PAO Development & Advisory Group

Ms. Jelena Misita is Chair of the IFAC PAO Development & Advisory Group, having been a member since January 2018 nominated by the Union of Accountants, Auditors and Financial Workers of Federation of Bosnia and Herzegovina (UAAFWFBH).

Ms. Misita is a member of the Board of the UAAFWFBH and also serves on various profession-focused boards, committees and represents her country in international organizations. In March 2020, she became a member of the state-level Accounting and Auditing Commission of Bosnia and Herzegovina that is involved in regulation of the accountancy profession, including education matters. Ms. Misita has vast experience in PAO development and strengthening the accountancy profession in jurisdictions that require both strategic and practical assistance in adoption and consistent implementation of high standards of professionalism. For over 10 years Ms. Misita has served as the CEO of Revicon, a company concerned with business consulting, research and development.

Thomas Thomas

Chief Executive Officer

Thomas played an integral role in the set-up of ASEAN Corporate Social Responsibility Network (ACN) in 2010 and as CEO, continues to provide oversight and strategic direction for the organisation. ACN was established to promote and enable responsible business conduct in ASEAN Member States.

ACN is the responsible and inclusive business champion with the ASEAN Business Advisory Council. They developed a Code for Responsible and Inclusive Business and is building up the ASEAN Responsible and Inclusive Business Alliance (ARAIBA) to be the region’s network of businesses supporting responsible business conduct. Thomas is driving this initiative.

Thomas has extensive experience in CSR and responsible business conduct, serving on various initiatives in the region and globally. He did research on sustainability related issues, including, sustainability reporting, business integrity and human rights.

He was the founding Executive Director of the Singapore Compact for Corporate Social Responsibility (CSR), now operating as the Global Compact Network Singapore.

Thomas had been active with trade unions, co-operatives, the consumer movement and social enterprises and also served as a Nominated Member of Parliament in Singapore.

Cagnur Balsari

Dean, Dokuz Eylül Üniversitesi, Faculty of Business
Izmir, Turkey

Prof. Dr. Cagnur (Kaytmaz) Balsari was born in 1971 in Izmir, Turkey. She has completed her undergraduate education at Dokuz Eylul University, Faculty of Business Administration, then continued her Master’s studies at Loyola University of Chicago and obtained her Doctoral degree from Boston University in 2004. Prof. Dr. Balsari is currently working at Dokuz Eylul University as the Dean of the Faculty of Business.

She has served as the academic advisor of the Izmir Chamber of Certified Public Accountants and a member of the International Financial Reporting advisory committee of the Turkish Public Oversight Agency. Prof. Dr. Balsari has worked with the accounting profession extensively in IFRS, IFRS for SMEs and Accounting Ethics areas as an advisor and trainer in Turkey. She has also served as the president of Turkish Accounting Academicians’ Collaboration and Research Foundation.

Hernan Casinelli


Mr. Hernán Casinelli serves as the Chair of the Accounting, Auditing, and Assurance Standards Board of the FACPCE, the Accountancy body profession in Argentina.

Mr. Casinelli is a representative member of the FACPCE in the IASB’s Emerging Economies Group (EEG), and he is a member of the technical advisory group of the Group of Latin American Accounting Standard-setters (GLASS), having conducted several GLASS’ technical working groups over the last ten years. Mr. Casinelli is also a member of the Reference Group of the IAASB for the “Audit for LSEs project”.

Mr. Casinelli is a former member of the IASB’s SME Implementation Group (2010 – 2016) and played a key role in the adoption processes of the IFRS for SME Accounting Standard and the IFRS Accounting Standards in several Latin American countries.

In his own practice, Mr. Casinelli spent his time as a consultant on IFRS Accounting Standards matters.

He combines his professional career and his standard-setting activities with a large academic activity. Since 2013, he has served as a director of the IFRS Certificate Program at the Universidad Austral, a partner in learning of ICAEW in Argentina, the best-ranked non-governmental University in Argentina, and one of the best-ranked in Latin America.