Prof. Arnold Schilder became chairman of the International Auditing and Assurance Standards Board (IAASB) in January 2009. He was nominated by the Nederlandse Beroepsorganisatie van Accountants (Royal NBA, formerly Royal NIVRA). From 1998 to 2008, he was a member of the Managing Board of the Dutch Central Bank, responsible in particular for banking regulation and supervision. In addition, he served as the chair of the Basel Committee on Banking Supervision’s Accounting Task Force from 1999 to 2006 and as a member of the Public Interest Oversight Board from 2005 to 2008. During 1994 and 1995, he served as President of the Royal NIVRA. From 1972 to 1998, Prof. Schilder worked with PricewaterhouseCoopers (PwC), first in the small- and medium-sized entities practice and, since 1985, as an international audit partner. He also fulfilled several managerial roles in PwC. Prof. Schilder served as part-time professor of auditing at the Universities of Amsterdam and Maastricht during 1988 to 2009. He studied theology and accountancy and earned a PhD in business economics in 1994 with a thesis on auditor independence. His publications cover topics as auditing and accounting, ethics, corporate governance, and oversight. In 2001, he was awarded a Knighthood in the Order of Orange Nassau. In 2014, he received the Lifetime Achievement Award from the International Accounting Bulletin.
Gill Spaul has been Technical Director of MSEL since 2007. A mid tier network, MSEL has many SMP member firms and Gill therefore has practical experience of the challenges posed for smaller firms in achieving and maintaining ISA compliance. Gill is a member of the ICAEW ISA Panel and chair of the ICAEW Audit and Assurance Faculty Quality Panel, and she has contributed to several ICAEW publications and webinars on ISAs and Quality Control, many of which were aimed at SMPs.
Myles Thompson joined KPMG in 1985 and was made an audit partner in 1998. In 2003 Myles took on the role of heading up KPMG UK’s technical audit group. During this period he continued to be the audit partner on a number of KPMG’s UK listed clients in the chemical and pharmaceutical sectors. For the last 5 years, Myles worked in the US at KPMG’s Global Services Centre and was responsible for the development of parts of KPMG’s audit methodology. He returned to the UK in December 2017 and is currently responsible for a number of audit quality initiatives for KPMG UK. Myles is chair of Accountancy Europe Auditing and Assurance Policy Group and a member of the Accountancy Europe Board. He also represents Accountancy Europe on the IAASB CAG.
Kai Morten Hagen, Technical Manager Audit at The Norwegian Institute of Public Accountants. He is responsible for audit technical matters, including serving a secretary for the Norwegian Audit Standard Setters Board and a member of the Audit and Assurance Policy Group in Accountancy Europe. Kai Morten was the project manager on the Nordic project developing the draft Standard for Audits of Small Entities and is now involved in exploring how audit standards for SME’s should be developed on an international level.
Mr. Bertram is a founder and Managing Partner of DELTA Revision GmbH, Mannheim, Germany, an independent member of International Practice Group. He has more than 20 years of experience in the accountancy profession as a German Public Auditor, German Tax Advisor, and Certified Valuation Analyst (CVA). Mr. Bertram is also a member of the Financial Reporting Section of the IDW Auditing and Accounting Board. In 2016 he joined the IFAC SMP Committee as a German representative. Mr. Bertram holds a degree in economics from the University of Paderborn, Germany. He is the publisher and author of a professional commentary on German GAAP, as well as the author of many articles in various accountancy journals.
Katharine Bagshaw became a member of the IFAC Small and Medium Practices Committee in 2013. She was nominated by the Institute of Chartered Accountants in England and Wales (ICAEW). Ms. Bagshaw oversees ICAEW’s work on International Standards on Auditing (ISAs). She is a chartered accountant with 20 years of experience specializing in UK and international auditing standards. She wrote some of the first UK training materials on ISAs in the mid-1990s. After qualification with Ernst & Young, she worked in professional training for eight years before returning to practice with the Big 4 in Warsaw. For three years, Ms. Bagshaw acted as auditing examiner for the Association of Chartered Certified Accountants (ACCA). Since 2000, she has worked with and for the ICAEW on ISA-related projects, including the drafting of all of the ICAEW‘s responses to the International Auditing and Assurance Standards Board on its clarity exposures and the ICAEW’s ISA implementation work.Ms. Bagshaw provides input for the ICAEW to Accountancy Europe (formerly FEE) on ISA-related matters. She is secretary to ICAEW’s ISA Implementation sub-group and its Public Company Accounting Oversight Board (PCAOB) panel. She is the author of numerous articles and publications on ISAs.
Prof. Dr. W. Schneider became President of Accountancy Europe in December 2016, after he had joined its board in 2013. Priority tasks during his term will be to help adapting EU regulation to the needs of SMEs and advance the digitization of auditors’ work. Edelfried is a long-term partner in the midsize auditing company Dr. Dienst & Partner. He was also Chairman of the Institute of Public Auditors in Germany (IdW) from 2011 until 2015. Edelfried’s international experience includes leadership roles in the HLB International network, where he is a member of the Executive Committee and the Council. During the years 2005 to 2015 he was an alternate member of the TAC (Transnational Auditors Committee) of the FoF (Forum of Firms).
Hilde Blomme is Reviseur d’Entreprises (Belgium), MBA, FCCA, CPA. She joined Accountancy Europe in 2003 as Director of Practice Regulation. In 2011, she became ACE Deputy Chief Executive. In her role, she focuses on supporting and advising ACE governing bodies related to public policy and technical matters, co-developing ACE strategy with a focus on public policy and regulatory matters, representing ACE on professional and technical matters and developing ACE staff. Prior to this assignment, she spent nine years with PwC as an external auditor, consecutively in Brussels, New York and London dealing with both multinational and SME audit clients.
Svetlana Berger supports the Auditing and Assurance Standards Board and a number of its Task Forces by carrying out research and communication activities, providing technical advice and conducting consultations.
Edelfried Schneider, Accountancy Europe, President
Hilde Blomme, Accountancy Europe, Deputy CEO
Arnold Schilder, IAASB, Chair
Katharine Bagshaw (via videoconference), IFAC SMP Committee, Deputy Chair
Moderated by Myles Thompson, Accountancy Europe, Audit & Assurance Policy Group, Chair
Kai Morten Hagen, Norwegian Institute, Technical Manager
Svetlana Berger, Canadian Auditing and Assurance Standards Board, Principal
Gill Spaul, Moore Stephens Europe Ltd.,Technical Director
Klaus Bertram, DELTA Revision GmbH, Managing Director, IFAC SMP Committee, Member
Myles Thompson, Accountancy Europe, Audit & Assurance Policy Group, Chair
Simplifying auditing standards for small or non-complex entities
Digital Day 2018 – Opportunities in innovation
The Prince’s A4S workshop on implementing the TCFD recommendations