Ifac Small and Medium Practices Forum 2008

IFAC SMALL AND MEDIUM PRACTICES FORUM 2008

BIODATA FOR CHAIRS AND SPEAKERS

SESSION 1 – OPENING SESSION: SETTING THE SCENE

Sylvie Voghel

Sylvie Voghel became chair of the IFAC Small and Medium Practices Committee in January 2006. She was nominated by the Certified General Accountants Association of Canada (CGA-Canada). Ms. Voghel has served as a member of the IFAC Board since 2003 and was a technical advisor to the Board from 2000 to 2003. In addition, she was a member of the IFAC Governance Task Force in 2002 and chaired the IFAC SMP/SME and Developing Nations Consultative Conference in Prague in 2005.

Ms. Voghel is the co-owner of a privately held corporation in Québec, Canada. Previously, she was a member of the senior management team of Hydro-Québec, one of Canada's largest energy enterprises. Ms. Voghel is a former chair of CGA-Canada and CGA-Québec. She is involved in academic, professional and other volunteer board and committees.

Ambassador (Chief) Arthur Christopher Izuegbunam Mbanefo

In July 1986, Chief Mbanefo started his own corporate and financial consulting organization, Arthur Mbanefo and Associates, which provides services to the Government of Nigeria, the private sector and several institutions and international organizations.

He is a Fellow of the Institute of Chartered Accountants in England and Wales and the Institute of Chartered Accountants of Nigeria. He was the President of the Nigerian Institute, 1978/1979, and served on its Council for over 12 years. He is also a Fellow of the Nigerian Institute of Management and served on its Council from 1979 to 1987. In the region, he was instrumental in establishing the Association of Accountancy Bodies in West Africa in 1982 and served as its President in 1987.

Prior to opening his own consultancy company, he worked in Akintola Williams & Co., Chartered Accountants, where he was a partner for over 21 years. Akintola Williams & Co. is globally associated with Deloitte, Touche and Tomatsu International. From 1970 to 1971, he worked with Price Waterhouse and Company in London. He was Minister for Commerce and Industry in what was then the Eastern Region of Nigeria (Republic of Biafra ) from 1968 to 1970. He served in Lybrand, Ross Brothers & Montgomery, Certified Public Accountants, in Detroit, USA, for one year, September 1965 to August 1966. This company became Coopers & Lybrand, and now Price Waterhouse Coopers.

Over the years, Chief Mbanefo has worked as a formal and informal adviser to some of the Governments of Nigeria, particularly the Federal Government, and has served on numerous national committees, commissions and investigative bodies both as a member and as Chairman. Chief Mbanefo served as Pro-Chancellor and Chairman of Council of Ahmadu Bello University (1990 to 1993), Obafemi Awolowo University (1986 to 1990), and the University of Lagos (1984 to 1986).

Chief Mbanefo is the recipient of a number of national and international awards and medals, including from the Governments of Italy and Brazil, as well as the highest honorary Yoruba Chieftaincy title in his country. In 1994, he was granted his deceased father’s title of Odu of Onitsha. In 1981, the President of Nigeria decorated him with Membership of the distinguished Order of the Federal Republic, MFR. Also in 2002, he was decorated Commander of the Order of the Niger, CON, for distinguished services to the country. He is also the recipient of the Institute of Chartered Accountants of Nigeria Gold Medal for distinguished services to the Institute.

Chief Mbanefo served as Ambassador and Permanent Representative of Nigeria to the United Nations in New York from October 1999 to the end of June 2003. During that time, he served as Chairman, for the year 2000, of the group of 77, the powerful negotiating body for 135 Developing Countries and China in the UN. For nearly four years he was Chairman of the UN Special Committee on Peacekeeping in all its aspects. He also served from 2000 to March 2004 as Chairman of the Board of Trustees of the United Nations Institute of Training and Research, UNITAR, based in Geneva.

Born in Onitsha on 11th June, 1930, he is married and has a son. Chief Mbanefo is deeply interested in International Affairs, Collection of traditional African Arts and Artifacts, History and Biographies of great men and women of the world.

Robert L. Bunting

Bob Bunting became Deputy President of IFAC in November 2006 and becomes President later this year. He has served as a member of the IFAC Board since November 2005.

Mr. Bunting is a partner at Moss Adams LLP where he served as chairman and Chief Executive Officer from 1982 to 2004. Moss Adams LLP is a member of Moores Rowland International where Mr. Bunting served as chair from 1998 to 2004.

From 2004 to 2005, Mr. Bunting was chairman of the Board of Directors of the American Institute of Certified Public Accountants (AICPA). He previously served as a member of the AICPA Board of Directors and is a past chairman or member of several AICPA committees, including the Audit Committee, Board of Examiners, and SEC Practice Section Executive Committee.

Chief Richard Uchechukwu Uche

Chief (Dr) Richard Uchechukwu Uche is the current President of the Institute of Chartered Accountants of Nigeria (ICAN). Chief Uche is also Vice-President of the Accountancy Bodies of West Africa (ABWA), a body recognized by IFAC as an acknowledged accountancy grouping.

Born in Calabar, Cross River State 63 years ago Chief Uche attended Sacred Heart School, Calabar and Holy Family College, Abak.He holds a 1969 B.Sc. degree in Accountancy from the Golden Gate University, San Francisco, USA where he made the Dean's List for three consecutive semesters and awarded the school's scholarship. After graduation, Chief Uche worked as Tax Accountant for Kaiser Aluminum and Chemical Corporation in Oakland, California and combined full time work with post-graduate studies bagging MBA from the University of San Francisco and P.hD. from the Golden Gate University. Uche passed the professional examinations of the American Institute of Certified Public Accountants in 1972 and promoted to the position of Chief Accountant of one of Kaiser's subsidiaries before he join Peat Marwick Mitchell & Co., in San Francisco where he qualified as a Computer Audit Specialist. Chief Uche returned to Nigeria in 1976 to join Peat Marwick Cassleton Elliot & Co. and was a Partner in KPMG for twenty years before joining the firm of Akintola Williams Deloitte and Touche as Senior Partner.

Chief Uche was a one-time member and Nigeria's representative in KPMG International Energy Group in addition to directing the training and placement of over 300 Accountants of NNPC under a World Bank project between 1992 and 1996.

Rene G. Renner (for Christian D. Migan)

NOT SUPPLIED

SESSION 2 – IFAC SMP COMMITTEE’S STRATEGY AND WORK PROGRAM

Paul Thompson

Paul Thompson joined IFAC in October 2004 and is presently Senior Technical Manager supporting the Small and Medium Practices (SMP) Committee of the International Federation of Accountants (IFAC).

From 1988-1991 Mr. Thompson worked for Touche Ross &Co., London where he specialized in the audit of financial institutions. After qualifying as a chartered accountant (ICAEW) in 1991 heentered academia. Paul has lectured financial reporting and analysis at undergraduate and MBA level at universities in the UK, Singapore and Malaysia, latterly at Nottingham University Business School. He has a number of publications in academic journals and the professional press in the area of corporate governance and corporate social reporting.Mr. Thompson also spent a short period working as a financial correspondent for the Business Times, Singapore’s financial daily newspaper.

Mr. Thompson graduated from the University of Warwick, UK with a Bachelor of Science in Accounting and Financial Analysis.

SESSION 3 –ENSURING REGULATION AND STANDARDS ARE RELEVANT TO SMP/SMEs: PANEL DISCUSSION

Robin Jarvis

Robin Jarvis has been a member of the IFAC Small and Medium Practices Committee (formerly the Small and Medium Practices Permanent Task Force) since 2001. He was nominated by the Association of Chartered Certified Accountants (ACCA).

Mr. Jarvis is the ACCA's Head of Small Business and is a professor of Accounting and Finance at Kingston University. He serves on a number of committees including the International Accounting Standards Board's Working Group on Accounting Standards for Small and Medium-sized Entities, the European Reporting Advisory Group's Supervisory Board, and the Fédération des Experts Comptables Européens' SME Working Party.

In addition to his professional experience, Mr. Jarvis has published extensively in academic and professional journals and has authored a UK Treasury Working Paper.

Japheth Katto

Japheth Katto became a member of the IFAC Board in November 2007. Mr. Katto was previously a member of the IFAC Compliance Advisory Panel from 2005 to 2007.

Mr. Katto has been the chief executive officer of the Capital Markets Authority of Uganda since 1998. Prior to this, he held several senior positions with Investment Management Regulatory Organisation Ltd. and with the United Kingdom Financial Services Authority. He has also worked for the British Government's Department of Trade and Industry and held various accounting and auditing roles in organizations and firms in East Africa.

Mr. Katto was the vice chairman of the Africa and Middle East Regional Committee of the International Organization of Securities Commissions from 2002 to 2006. He previously served as president of the Association of Chartered Certified Accountants (ACCA) Uganda from 2001 to 2003 and served as Uganda's delegate to the ACCA from 2004 to 2007. He was also member of the Ethics and Disciplinary Committee of the Institute of Certified Public Accountants of Uganda (ICPAU). Mr. Katto has held key appointments in Uganda including Commissioner on the Judicial Commission of Enquiry into Closure of Banks and Chairman Pension Reform: Liberalization and Regulation Committee.

Mr. Katto graduated with honors from Makerere University in Kampala, receiving a Bachelor's degree in Commerce. He is also a Fellow of the ACCA and a member of ICPAU.

Ali Cherif

Mohamed Ali Elaouani Cherif became technical advisor to the Tunisian member on the IFAC Small and Medium Practices Committee in January 2006 having previously served as the Tunisian member himself from 2003-2005. He is the Managing Partner of ECC MAZARS, a member firm of MAZARS, and international accounting network specializing in auditing and consulting.

Mr. Cherif is a member of the Ordre des Experts Comptables de Tunisie (OECT) as well as Vice President and Treasurer of Fédération des Experts Comptables Méditerranéens (FCM), a body which IFAC recognizes as an acknowledged accountancy grouping . He is also a Board Member of the “Fondation Tunisienne pour la Vérification et la gouvernance” and member of the Tunisian American Chamber of Commerce, the Tunisian French Chamber of Commerce, the Tunisian German Chamber of Commerce, and the “Association des Etudes Internationales”. Mr. Cherif has served as a Board Member of the OECT as well as treasurer and member of the OECT’s Quality Control Committee.

David Chitty

David Chitty became a member of the Small and Medium Practices Committee in January 2007. He was nominated by the Institute of Chartered Accountants in England & Wales (ICAEW), the Institute of Chartered Accountants of Scotland, the Chartered Institute of Management Accountants and the Chartered Institute of Public Finance.

Mr. Chitty is a member of the Council of the Institute of Chartered Accountants in EnglandWales. He has previously chaired the ICAEW's Practice Focus Directing Group, which consults members on SME practice issues, and the ICAEW's International Network Firms Initiative. He is a partner of Horwath Clark Whitehill LLP and is Chairman of the Accounting and Assurance Committee of Horwath International. He is a Fellow of the Institute of Chartered Accountants in England & Wales.

Mr. Chitty has a Bachelor's degree in Accountancy Studies from the University of Exeter in the United Kingdom.

Jens Poll

Jens Poll became a member of the IFAC Small and Medium Practices Committee (formerly the Small and Medium Practices Permanent Task Force) in March 2004, since 2008 he is Deputy Chair of this Committee. He was nominated by the Institut der Wirtschaftsprüfer in Deutschland e.V. and the Wirtschaftsprüferkammer.

Dr. Poll is the Managing Partner ofRöverBrönner KGand Moore Stephens Berlin AG. He ismember of the Eurropean Execurive Committee and the European Technical Committee of Moore Stephens.He isa member of the advisory boards of various medium-sized companies. Dr. Poll is also a member of the Fédération des Experts Comptables Européens' SME Working Party and a member of various working partiesand committes of the Institut der Wirtschaftsprüfer in Deutschland e.V and the Wirtschaftsprüferkammer: Dr. Poll is professor of company law and commercial law at the University of Ulm."

SESSION 4 – PRACTICAL SUPPORT TO STRENGTHEN AND SUSTAIN SMPs

Ibironke Osiyemi

Ibironke Mojisola Osiyemi became a member of the IFAC Small and Medium Practices Committee (formerly the Small and Medium Practices Permanent Task Force) in November 2004. She was nominated by Institute of Chartered Accountants of Nigeria (ICAN).

Mrs. Osiyemi is an audit partner in KPMG, where she has worked since 1982. Over the past 20 years, she has served as chair or a member of various committees within ICAN and, in 2004, became its president. Mrs. Osiyemi is also the ICAN representative on the Nigerian Accounting Standards Board.

Bernard Scicluna

Bernard Scicluna has been a member of the IFAC Small and Medium Practices Committee (formerly the Small and Medium Practices Permanent Task Force) since 2001. He was nominated by the Malta Institute of Accountants.

Mr. Scicluna is a technical partner with Deloitte Malta and is the firm's National Professional Practice director and Risk and Reputation leader. He was a founding partner of the firm Curmi, Paris, Scicluna & Co., which merged with Deloitte Malta in 2005. Mr. Scicluna has been a member of the Accountancy Board, the Maltese regulator of the accountancy profession, since 1997. He is a long-standing elected Council member of the Malta Institute of Accountants and is currently vice-president of the Institute. He has also served on many of its technical committees and working groups.

Giancarlo Attolini

Giancarlo Attolini became a member of the Small and Medium Practices Committee in January 2008. He was nominated by the Consiglio Nazionale dei Dottori Commercialisti e Degli Esperti Contabili (CNDCEC).

Dr. Attolini is an accountant and auditor in public practice. He is a founding partner of Attolini Spaggiari & Associati Studio Legale e Tributario, an accounting, tax and law firm in Reggio Emilia, Italy. Dr. Attolini is member of the board of the CNDCEC since January 2008 and is in charge of International Affairs. He also shares responsibility for the following areas within CNDCEC: university education, continuing professional development, practical professional experience and ICT. Beginning in March 2008, Dr. Attolini is member of the managing board of Organismo Italiano di Contabilità (OIC), the Italian accounting standard setter.

Dr. Attolini graduated with honors with a degree in economics and business administration from the University of Modena, Italy.

Alex Hilman

Alex Hilman has been a member of the IFAC Small and Medium Practices Committee (formerly the Small and Medium Practices Permanent Task Force) since 2001. Mr. Hilman was nominated by the Institute of Certified Public Accountants in Israel (ICPAI). He is currently the technical advisor to the IFAC Board member from Israel and previously served as a member of the IFAC Board from 1998 to 2000, where he helped formulate IFAC's strategy for providing support for small and medium practices.

Mr. Hilman is a partner in Hilman & Co, a medium-sized practice in Tel Aviv, Israel. He is a member of the Auditors Council in the Ministry of Justice and a member of the Central Committee of ICPAI. He previously served as the ICPAI's President from 1997 to 2000.

Mr. Hilman is also a professional advisor to several Israeli government ministries. He has served as a member of numerous professional committees established by the Israeli authorities. Mr. Hilman also lectures in the Accounting Department at Tel Aviv University and has published many professional articles on accounting and taxation.

Johnny Yong

Mr. Johnny Yong has been the Technical Advisor to the Malaysian SMP Committee member Mr. Peter Lim since 2006.

Mr. Yong is a staff member of the Malaysian Institute of Accountants (MIA), serving as the Secretary to the Institute's Public Practice Committee since 2001. He is currently the lead facilitator for the MIA's Public Practice Programme, a course intended to better prepare new practitioners in venturing into the area of public practice. He graduated from the Malaysian Institute of Certified Public Accountants (MICPA) in 1994 and is currently very active in the Toastmasters movement in Kuala Lumpur since 2005. He was involved in the Asean-EU managerial exchange programme and was seconded to Paris prior to joining the MIA.

SESSION 5 – BREAKOUT DISCUSSION GROUPS

See above

SESSION 6 – FEEDBACK FROM DISCUSSION GROUPS

See above

COCKTAIL RECEPTION AND DINNER

Ndung'u Gathinji

Ndung'u Gathinji became a member of IFAC's Nominating Committee in January 2007. He served as a member of the IFAC Board from 1987 to 1997 and from 1999 until November 2007. He also previously served as Chair of the Developing Nations Committee and the permanent task force that preceded it.

Mr. Gathinji was Chief Executive Officer of the Eastern Central and Southern African Federation of Accountants, a regional accountancy organization recognized by IFAC, from 1999 to 2006. He currently chairs the Africa Focus Group, which is working to establish the Pan African Federation of Accountants (PAFA). Mr. Gathinji has also been involved in various professional organizations, including roles as President of the African Stock Exchanges Association and the Nairobi Stock Exchange. Additionally, he previously served as a member of the International Accounting Standards Board's Standards Advisory Council and the United Nations Conference for Trade and Development working group of experts on International Standards on Auditing and Reporting.

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