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The Monitoring Group (MG) has established the Interim Nominating Committee for the selection of the International Ethics Standards Board for Accountants (IESBA) Chair for the 2022—2024 term of service. Please see the news alert announcing the establishment of the Interim Nominating Committee.

The Interim Nominating Committee comprises five members with voting rights, including the Chair, nominated by the MG. Two members were nominated by the International Federation of Accountants (IFAC), and two members were nominated by the Public Interest Oversight Board (PIOB). The Interim Nominating Committee also includes three observers with speaking rights.

The Interim Nominating Committee will follow a robust selection process to complete the global search for this key leadership position in the public interest. The selected candidate would have to be endorsed by the IFAC Board and approved by the PIOB. The new appointee will succeed Dr. Stavros B. Thomadakis, who has been the IESBA Chair since 2015.

  • Interim Nominating Committee Members
    Makoto SonodaChair
    Kathryn A. ByrneMember
    United States
    Simon LongstaffMember
    Sir David Tweedie
    Sir David TweedieMember
    United Kingdom
    Eddy WymeerschMember
    Jonathan BravoObserver
    Linda de Beer Observer
    South Africa
    Alan JohnsonIFAC President
    United Kingdom
  • Interim Nominating Committee Terms of Reference

    1.       PURPOSE

    The Interim Nominating Committee was established by the Monitoring Group. [1]

    The purpose of the Interim Nominating Committee is to make a recommendation regarding the selection of a full-time, independent Chair of the International Ethics Standards Board for Accountants (IESBA) for 2022-2024 term of service. The Interim Nominating Committee submits its recommendation to the IFAC Board for endorsement and the Public Interest Oversight Board (PIOB) for final approval.

    The Interim Nominating Committee’s mandate ceases once the selection process for the next IESBA Chair is completed.

    2.       PRINCIPLES

    In making a recommendation for the appointment, the Interim Nominating Committee is guided by the principle that the primary criterion for selection of the recommended candidate is to identify the most suitable person for the position, taking into consideration factors such as leadership ability, professional background and experience and other relevant skills and attributes. The skills matrix that is being developed for selecting IESBA members shall be considered in the IESBA Chair’s selection process.

    Upon starting their term on the Interim Nominating Committee, each member shall sign a statement declaring that they will act in the public interest and with integrity in discharging their role within the Interim Nominating Committee.


    The responsibilities of the Interim Nominating Committee are to select and recommend for IFAC endorsement and PIOB approval the candidate to be appointed as the IESBA chair.

    The Interim Nominating Committee should also select its second preferred candidate in case the recommended candidate is not able to assume the position.

    4.       MEMBERSHIP

    The Interim Nominating Committee comprises eight members, with five voting members and three observers. All members were approved of the Monitoring Group, with consideration for diversity in geography, gender and experience.

    The chair was appointed by the Monitoring Group and is independent of both the PIOB and IFAC.

    Two members and an observer were nominated by the PIOB and two members and an observer were nominated by IFAC. PIOB or IFAC Board members may only serve as observers. One observer was nominated by the Monitoring Group. Observers have speaking, but no voting rights.

    The current IESBA Chair is expected to be consulted and involved throughout the nomination process. While the current IESBA Chair has no voting right, he has speaking rights at all meetings, may participate in interviews and may provide input to the Interim Nominating Committee throughout the nomination process. The current IESBA Chair will not participate in the final selection discussion of the Interim Nominating Committee.

    IFAC will perform the administrative function of the Interim Nominating Committee together with the PIOB Secretariat, subject to appropriate safeguards to ensure confidentiality of the process and transparency with the Monitoring Group.


    The Call for Applications will be prepared in consultation with the IESBA Chair, PIOB, IFAC and the Monitoring Group.

    Costs associated with issuing the Call for Applications and advertisement campaign will be covered by IFAC.


    The Interim Nominating Committee meetings are chaired by the Interim Nominating Committee chair. In the event of his absence, the members present select a member to take the chair for the duration of the meeting or for the duration of the absence of the chair. A quorum of four voting members is required.

    Each member of the Interim Nominating Committee, other than an observer, has one vote. The affirmative vote of a simple majority of members present at a meeting in person or by simultaneous telecommunications link, is required for decision-making. In the case of an even number of votes, the chair has an additional casting   vote.

    It is expected that Interim Nominating Committee’s meetings, including the interview process, will be conducted virtually, resulting in minimal travel. All incidental costs will be borne by the respective parties.

    [1]  The press-release announcing the establishment of the Interim Nominating Committee was issued to the general public on February 4, 2021. 



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