UNITED NATIONS TD

United Nations Distr. GENERAL Conference on Trade and TD/B/COM.2/ISAR/INF.9 13 November 2006 Development 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.

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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, 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

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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

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CHINE

Mr. LU Jianqiao, Deputy Director, Department of Accounting Regulation, Ministry of Finance, 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, 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

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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-au- Prince 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-au- Prince 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., Port- au-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

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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

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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

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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

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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

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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

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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

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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, , 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

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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

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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

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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

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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

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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

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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

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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