Committee on Issuer Accounting, Audit and Disclosure (Committee 1)
Committee 1 is dedicated to improving the development of accounting and auditing standards, and enhancing the quality and transparency of the information that investors receive from listed companies, including financial institutions. It also considers matters related to the application of these standards in practice. IOSCO considers the accuracy, integrity and comparability of issuer disclosure to be essential for maintaining investor confidence and facilitating a stable international financial system.
Members of Committee 1
Chair
Mr. Makoto Sonoda, Director of International Capital Market Regulation and Director of International Accounting, Financial Services Agency, Japan
Vice-Chair
Mr. Nigel James, Associate Chief Accountant, Securities and Exchange Commission, United States of America
Members (33)
Comisión Nacional de Valores, Argentina
(Mr. Alberto Serio, Financial Statements Analyst - Strategic Analysis Division)
Australian Securities and Investments Commission, Australia
(Mr. Doug Niven, Senior executive leader of the Financial Reporting and Audit (FRA) team)
Financial Services and Markets Authority, Belgium
(Véronique Weets, Accountancy and Finance / Mr. Andy Lardon)
Comissão de Valores Mobiliários, Brazil
(Mr. Fernando de Angelo Carneiro Constantino / Mr. Thiago Matos)
China Securities Regulatory Commission, China
(Ms. Wenqin Jia, Chief Accountant / Mr. Wenxian Xia, Division Director, Department of Accounting/Office of the Chief Accountant)
Autorité des marchés financiers, France
(Ms. Marie Seiller, Deputy Chief Accountant)
Bundesanstalt für Finanzdienstleistungsaufsicht, Germany
(Dr. Christian Eichholz, Head of Accounting and Auditing Law Section of the Federal Ministry of Justice and Consumer Protection of Germany)
Securities and Futures Commission, Hong Kong
(Mr. Clarence Chan, Director of Corporate Finance Division)
Securities and Exchange Board of India, India
(Mr. Amarjeet Singh, Executive Director)
Central Bank of Ireland, Ireland
(Ms. Mary Burke, Head of Governance, Accounting and Auditing Policy Division)
Israel Securities Authority, Israel
(Ms. Ifat Falkon Shnider, Head of Accounting Division)
Commissione Nazionale per le Società e la Borsa, Italy
(Ms. Paola Ciani, Deputy, Corporate Controls Office)
Financial Services Agency, Japan
(Mr. Makoto Sonoda, Director of International Capital Market Regulation and Director of International Accounting)
Financial Services Commission/Financial Supervisory Service, Korea, Republic of
(Ms. Choi Hyun Mi, Senior Manager, Corporate Accounting team, Corporate Accounting Administration Department / Mr. Han Do Yo, Senior Manager, Audit Operation Team, Corporate Accounting Administration Department / Mr. Yoo Seung Dong, Senior Manager, Corporate Disclosure Coordination Team, Corporate Disclosure Department)
Commission de Surveillance du Secteur Financier, Luxembourg
(Ms. Danièle Goedert, Head of the Accounting, Reporting and Audit Unit and Deputy Head of the General Supervision Department)
Financial Services Commission, Mauritius
(Mr. Dhanesswurnath Thakoor, Chief Executive / Mrs. Shaminah Neetoo, Senior Manager, RFIs and Intra Agencies Collaboration)
Comisión Nacional Bancaria y de Valores, Mexico
(Mr. Leonardo Molina, Deputy General Director for Special Issuances and National Securities Registry)
The Dutch Authority for the Financial Markets, The Netherlands
(Mr. Ton Meershoek, Technical Expert, Financial Reporting, Audit & Reporting Quality Division)
Financial Markets Authority, New Zealand
(Sanja Sesto, Senior Advisor - Surveillance)
Ontario Securities Commission, Ontario
(Mr. Cameron McInnis, Chief Accountant)
Polish Financial Supervision Authority, Poland
(Ms. Magdalena Wysocka)
Comissão do Mercado de Valores Mobiliários, Portugal
(Ms. Andreia Carvalho, Senior Expert)
Autorité des marchés financiers, Quebec
(Mr. Martin Latulippe, Directeur de l’information continue)
The Bank of Russia, Russia
(Ms. Angela Kotlyarova, Head of the Audit Group of the Corporate Affairs Department Division)
Capital Market Authority, Saudi Arabia
(Mr. Sami Alshorafa, Advisor for the Board of Commissioners)
Comisión Nacional del Mercado de Valores, Spain
(Mr. Eduardo Manso, Director Corporate and Financial Reporting Supervision)
Swiss Financial Market Supervisory Authority, Switzerland
(Reto Zemp, Head of Financial Reporting within SIX Exchange Regulation)
Financial Supervisory Commission, Chinese Taipei
(Mr. Chi-Chun Liu, Commissioner of the FSC, Executive Yuan, R.O.C / Mr. Kuo-Jung Cheng, Section Chief Securities and Futures Bureau, FSC, Executive Yuan, R.O.C)
Securities and Exchange Commission, Thailand
(Mr. Thawatchai Kiatkwankul, Director of Accounting Supervision Department)
Capital Markets Board, Turkey
(Başak Şahin / Ece Okur / Mr. Hüseyin Yurdakul, Senior Expert)
Financial Conduct Authority, United Kingdom
(Mr. Lee Piller, Technical Specialist on Accounting Issues)
Securities and Exchange Commission, United States of America
(Mr. Nigel James, Associate Chief Accountant / Mr. Michael Coco, Senior International Counsel in the SEC's Division of Corporate Finance)
Banco Central del Uruguay, Uruguay
(Mrs. Gabriela Requiterena, Chartered Accountant/Division Chief of Regulation)
