Events

CReCER 2019 Regional Conference: Accountability for Maximizing Finance for Development

May 21-22, 2019

San José, Costa Rica

World Bank Group

  • CReCER 2019 Regional Conference: Accountability for Maximizing Finance for Development

    The 10th CReCER Regional Conference of Transparency and Accountability for Regional Economic Growth took place in the Hotel Real Intercontinental Escazú in San José, Costa Rica on May 21-22, 2019.

    CReCER[1] is a regional flagship knowledge and learning initiative held bi-annually which has a strong reputation for promoting transparency and accountability. This knowledge platform facilitates dialogue, debate, and dissemination of global best practices in accounting, fiscal and financial reporting and auditing, in support of economic policy-making and institutional strengthening in Latin America and the Caribbean region.

    The main objective of this year’s conference - Accountability for Maximizing Finance for Development (MFD) - was to promote dialogue on how strengthened governance can contribute to MFD and leverage the private sector in helping countries to achieve their development objectives. The conference aimed to promoting dialogue on policies, strategies and institutional arrangements that are needed for tackling the challenges for improving transparency and accountability of the public sector and promoting regional growth.

    The conference convened global and regional experts drawn from high-level government officials and policymakers, the private sector, representatives of multilateral financial institutions, regulators, standards setters, governance practitioners, civil society leaders, and academia. It showcased examples of how transparency, accountability, and financial reporting interventions could improve the investment climate, strengthen domestic financial markets, and enhance the enabling environment to greater private sector finance for economic growth in the region. The Conference was organized jointly by the Global Partners: The World Bank (WB), the Inter-American Development Bank (IADB), the International Federation of Accountants (IFAC), and the Global Public Policy Committee (GPPC[2]) of the largest audit firms’ network (KPMG, PWC, Ernst & Young, Deloitte, Grant Thornton and BDO).

     

    [1] Contabilidad y Responsabilidad para el Crecimento Economico Regional - Transparency and Accountability for Regional Economic Growth

    [2] The Global Public Policy Committee (GPPC) of the largest audit firm networks is a global forum of representatives from the six largest international accounting networks – BDO, Deloitte, Ernst & Young, Grant Thornton, KPMG and PwC.

  • Download final agenda here

    Agenda

    Track A: Rethinking Accountability for the Future

    Track B: Public-Private Interface: Bridging the Gap

    Track C: The Accountancy Profession: Challenges and Trends

    Day 1 – May 21, 2019

    08:00-09:00: Registration and coffee

    09:00-09:30: WELCOME MESSAGE

    Salón Reales (Real 2 & 3)

    Rocío Aguilar Montoya, Minister of Finance, Costa Rica

    OPENING REMARKS:

    • Seynabou Sakho, Country Director for Central America, World Bank (WB)
    • Verónica Zavala, Manager, Central America, Haiti, México, Panama and the Dominican Republic, Inter-American Development Bank (IADB)
    • In-Ki Joo, President, International Federation of Accountants (IFAC)
    • Stephen Allis, Principal, Government Affairs, KPMG, Representative of Global Public Policy Committee (GPPC)

    Master of Ceremonies: Glenda Umaña, Former CNN News Anchor and Reporter

    09:30-10:00: Plenary 1, part A

    Salón Reales (Real 2 & 3)

    PRIORITIES FOR DEVELOPMENT IN THE LATIN AMERICA AND THE CARIBBEAN REGION

    Live interview by Glenda Umaña, Former CNN News Anchor and Reporter

    Panelists:

    • Seynabou Sakho, Country Director for Central America, WB
    • Verónica Zavala, Manager, Central America, Haiti, México, Panama and the Dominican Republic, IADB

    10:00-11:00: Plenary 1, part B

    Salón Reales (Real 2 & 3)

    PUBLIC-PRIVATE PARTNERSHIPS (PPPs): CHALLENGES AND OPPORTUNITIES FOR REGIONAL INTEGRATION

    Chair: Seynabou Sakho, Country Director for Central America, WB

    Panelists:

    • Rocío Aguilar Montoya, Minister of Finance, Costa Rica
    • Jordan Schwartz, Director, Infrastructure, PPPs and Guarantees, WB
    • Kenneth Waugh, Managing Director, APM Terminals Costa Rica (A.P. Moller-Maersk Group)
    • Shirley Saborío M., Executive Vice-President, Competitiveness Council (CPC)

    11:00-11:15: Coffee Break

    11:15- 12:30: Plenary 2

    THE INFRASTRUCTURE GAP AND MAXIMIZING FINANCE FOR DEVELOPMENT

    Chair: Merli Margaret Baroudi, Director, Economics and Sustainability, Multilateral Investment Guarantee Agency (MIGA)

    Panelists:

    • Elena Ianchovichina, Deputy Chief Economist for LAC, WB
    • Richard Cabello, Manager, Infrastructure Advisory, LAC, IFC
    • Fidel Jaramillo, Representative for Costa Rica, IADB & IDB-Invest

    12:30- 14:00: Lunch

    14:00-15:15: Break-out Session 1

    A1) USING TECHNOLOGY INNOVATIONS TO FIGHT CORRUPTION

    Salón Real 2

    Chair: Manuel Vargas, Practice Manager, Governance Global Practice, Africa Central and South, WB

    Panelists:

    • Francesca Recanatini, Lead Public Sector Specialist, Governance Global Practice, WB
    • Leonardo Sales, General Coordinator, Observatorio de Gastos Públicos, Ministerio de Transparencia, Brasil
    • Giannina Segnini, Knight Chair and Director of the Data Journalism Degree, Graduate School of Journalism, Columbia University   

    B1) LESSONS LEARNED FROM REGIONAL EXPERIENCE IMPLEMENTING PPPs

    Salón Cedros

    Chair: Juan Carlos Serrano, Sr. Financial Management Specialist, WB

    Panelists:

    • Richard Cabello, Manager, Infrastructure Advisory for LAC region, IFC
    • Pedro Bohórquez, Accountant General, Contaduría General de la Nación, Colombia
    • Fiorella de Lama, Manager, Monitoring and Evaluation of Special Projects, Electric Transportation System Authority (AATE), Perú
    • Patricia Pella Fernandez, Deputy Manager, Oversight of PPPs and Public Works for Tax Deduction (Obras por Impuestos), Contraloría General de la República del Perú.

    C1) FINANCIAL REPORTING AND AUDITING STANDARDS: WHERE DO WE STAND 10 YEARS AFTER THE GLOBAL FINANCIAL CRISIS?

    Salón Robles       

    Chair: Henri Fortin, Lead Financial Management Specialist, WB

    Panelists:

    • Amaro Gomes, The International Accounting Standards Board (IASB) Board Member
    • Rodrigo Segura Cano, Director, Supervision of Mutual Funds and Standard-setters, The Superintendencia General de Valores (SUGEVAL), Costa Rica
    • Jorge Cano, Audit Partner - Finance, BDO, Panama
    • Alfredo Rodriguez Neira, International Expert, Peru

    15:15-15:45: Coffee Break

    15:45-17:00: Break-out Sessions 2

    A2) DIGITAL TRANSFORMATION IN GOVERNMENT

    Salón Real 2

    Chair: Shaun Moss, Lead Procurement Specialist, Solutions and Innovation and Procurement, WB

    Panelists:

    • Alexandre Borges de Oliveira, Lead Procurement Specialist, Solutions and Innovation and Procurement, WB
    • Brian Barnier, Director, Head of Analytics, ValueBridge Advisors
    • Fabiana Ayala, Director of Digital Government, Argentina
    • David Rogelio Colmenares Páramo, Auditor General, Auditoría Superior de la Federación, México

    B2) SOEs AND MAXIMIZING FINANCE FOR DEVELOPMENT

    Salón Cedros

    Chair: Emeline Bredy, Financial Management Specialist, WB

    Panelists:

    • Alvaro Castaño Otálvaro, VP, Corporate Strategy, Empresas Públicas de Medellín (EPM)
    • Arismendi Leong, Manager, Controls, Risk and Compliance, Panama Canal Authority
    • Henri Fortin, Lead Financial Management Specialist, WB

    C2) RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND THE AUDITOR’S REPORT: A VIEW FROM THE PUBLIC AND PRIVATE SECTORS

    Salón Robles       

    Chair: Idesio Coelho, EY Audit Partner and IFAC Board Member

    Panelists:  

    • Leigh Trotman, Auditor General, Auditor General's Department, Barbados
    • Leonardo Fraga, Audit Partner, Grant Thornton, Argentina
    • Cornelio Porras, President, InterAmerican Accounting Association of Accounting (AIC)

    17:00-20:00: CReCER 2019 Social Event

    --

    Day 2 – May 22, 2019

    08:30-09:00: Coffee Service

    09:00-09:15: Salón Reales (Real 2 &3)

    LESSONS FROM DAY 1 AND INTRODUCTION TO DAY 2

    Master of Ceremonies: 

    Glenda Umaña, Former CNN News Anchor and Reporter

    09:15-10:30: Plenary 3

    Salon Reales (Real 2 &3)

    FINANCIAL SYSTEMS AND INFORMATION IN THE DIGITAL ERA

    Chair: Marta Acosta Zúñiga, Auditor General, Contraloría General de la República de Costa Rica (CGR)

    Panelists:

    • Juan Miguel Lavista, Senior Director of Data Science, Microsoft
    • Brian Barnier, Director, Head of Analytics, Value Bridge Advisors
    • Roger Park, Americas Advisory and Financial Services (FSO) Innovation Leader, EY

    10:30-10:45: Coffee Break

    10:45- 12:00: Plenary 4

    Salón Reales (Real 2 &3)

    GOVERNANCE AND TRANSPARENCY IN THE PUBLIC SECTOR AS ENABLING CONDITIONS FOR ENGAGING THE PRIVATE SECTOR

    Chair: Patricia McKenzie, Lead Financial Management Specialist, WB

    Panelists:

    • Patricia Pella Fernandez, Deputy Manager, Oversight of PPPs and Public Works for Tax Deduction (Obras por Impuestos), Contraloría General de la República del Perú.
    • Andreas Bergman, Professor, Zurich University of Applied Sciences and Former Chair of International Public Sector Accounting Standards Board (IPSASB)
    • Andrea Pradilla, Director Hispanic America, Global Reporting Initiative (GRI)

    12:00- 13:15: Plenary 5

    Salón Reales (Real 2 & 3)

    FUTURE OF REGULATION

    Chair: Christine Albrecht, Managing Director, Global Regulatory, Deloitte

    Panelists:

    • Sylvia Tsen, Executive Director, Knowledge, Operations and Technology, IFAC
    • Anabel Gonzalez, Nonresident Senior Fellow, Peterson Institute of International Economics (PIIE)

    13:15- 14:45: Lunch

    14:45-16:00: Break-out Sessions

    A3) MAXIMIZING THE VALUE ADDED BY SAIs BY USING DIGITAL TECHNOLOGIES

    Salón Real 2

    Chair: Deborah Sprietzer, Lead Financial Management Specialist, IADB

    Panelists:

    • Junnius Marques Arifa, General Coordinator of External Control, Public Policy, Tribunal de Contas da União (TCU), Brazil
    • Amelia Jiménez Rueda, Manager, Operational Oversight and Evaluation Division, CGR Costa Rica
    • María Lorena Agnello, Chief of Cabinet, Presidency of Auditor General Office, Auditoría General de la Nación, Argentina.

    B3) ACCOUNTING AND FINANCIAL REPORTING: PRIVATE-PUBLIC LINKS

    Salón Cedros

    Chair: Miguel Baruzze, Financial Management Specialist, Costa Rica office, IADB

    Panelists:

    • John Stanford, Technical Manager, IPSASB
    • Heriberto Henrique Vilela do Nascimento, General Accounting Coordinator of the Central Government, Brazil
    • Amaro Gomes, IASB Board Member
    • Jorge Gil, Vice-President, Group of Latin American Accounting Standard Setters (GLASS)

    C3) THE FUTURE OF THE ACCOUNTING PROFESSION: TOGETHER TOWARDS TOMORROW

    Salón Robles

    Chair: Sylvia Tsen, Executive Director, Knowledge, Operations and Technology, IFAC

    Panelists:

    • Thomas Calderon, Professor of Accounting, University of Akron and Editor – Advances in Accounting Education
    • Monica Foerster, Chair, IFAC Small and Medium Practices Committee
    • Kim Gibson, Member of the International Ethics Standards for Accountants                

    16:00-17:15: Plenary 6

    Salón Reales (Real 2 & 3)

    USING BALANCE SHEET INFORMATION FOR DECISION MAKING AND FISCAL RISK MANAGEMENT

    Chair:

    Xiomara Morel, Practice Manager, Governance Global Practice, Latin America and Caribbean Region, WB

    Panelists:

    • Alexander F. Tieman, Deputy Division Chief, Public Financial Management Division, Fiscal Affairs Department, International Monetary Fund (IMF)
    • John Stanford, Technical Manager, IPSASB
    • Vanessa Gibson, Head of Investment Climate, Costa Rican Investment Promotion Agency (CINDE)
    • Fergus McCormick, Director of Sovereign Research, Emerging Markets Investors Alliance

    17:15-17:45: CLOSING REMARKS

    Salón Reales (Real 2 &3)

    Oscar Avalle, Country Manager, El Salvador and Costa Rica, WB

    Master of Ceremonies: Glenda Umaña, Former CNN News Anchor and Reporter

    17:45-19:00: Closing Reception

     

  • Session Descriptions

    The objective of the conference and related activities is to support efforts to improve financial reporting and accountability in the LAC region. This year’s theme is divided in three tracks: A) Rethinking Accountability for the Future; B) Public-Private Interface: Bridging the Gap; and, C) The Accountancy Profession: Challenges and Trends.

    PLENARY 1

    Part A – Priorities for development in the Latin America and the Caribbean Region

    The session will begin with a live interview on how current economic perspectives can affect regional growth and will outline and discuss critical priorities, opportunities and challenges for development in the region and how to maximize finance for development.

    Part B - Public-Private Partnerships (PPPs): Challenges and Opportunities for Regional Integration

    The panel will explore and discuss the regional challenges faced by public-private investments and will aim at identifying the potential opportunities for regional integration. Likewise, the session will discuss the implications for policy-making with a focus on how to enhance the investment climate in the region.

    PLENARY 2

    The Infrastructure GAP and Maximizing Finance for Development

    A huge financing gap is preventing the region from achieving their sustainable development goals (SDGs); private capital is needed to maximize finance for development. This session will focus on the specific needs of the private sector to increase development investment, such as corporate governance, robustness of legal framework, adequate risk-reward allocation, greater financial data disclosure, regulatory enforcement, and predictability. The session will also discuss the potential of innovative applications of political risk insurance and credit enhancement products that can support private sector investment.

    BREAK-OUT SESSION A1

    Using Technology Innovations to Fight Corruption  

    The use of new technologies, including big data, the blockchain, and collective intelligence, have been used to facilitate the reporting of corruption and gaining access to official information, monitoring the efficiency and integrity of social services, and enhancing the transparency of financial information. At the same time, information and communications technology (ICTs) are increasingly perceived by many as essential tools to promote transparency and accountability as well as to detect and combat corruption. The panel will discuss these topics and how the technology provides news tools to prevent, detect and investigate corruption.

    BREAK-OUT SESSION B1

    Lessons Learned from Regional Experience Implementing PPPs

    Public-Private Partnerships (PPPs) are being used to close the large infrastructure gap existent in numerous countries, namely, by building roads, hospitals, power plants, and many other kinds of valuable infrastructure. Besides addressing the issue of large infrastructure gap, PPPs can also leverage the innovation, expertise, and management capacity of the private sector. Governance reforms are needed to encourage and facilitate the entry of more private firms into PPPs: these include legal, regulatory, institutional, and financial reforms to facilitate the processing and implementation of PPPs. At the same time, it will require more transparency during the application, appraisal, and selection process for PPPs.  The panel will also discuss some of the issues raised by PPPs, including guarantees and contingent liabilities and how identifying, quantifying and disclosing PPP risks and expected costs could improve budget transparency.

    BREAK-OUT SESSION C1

    Financial Reporting and Auditing Standards: Where Do We Stand 10 Years After the Global Financial Crisis?

    By providing transparency and fostering trust in corporate reporting, international standards of financial reporting and auditing can act as catalyst for economic growth and sustainable development. Following the global financial crisis, international standard-setters embarked on a project to revamp the standards. 10 years later, these standards have undergone significant improvements – be it in the area of loan loss provisioning, lease accounting, auditor reporting, or assessing risks of material misstatements. Latin American and Caribbean countries will now need to meet the challenge of implementing these improved standards. This session will review the key changes to international standards and associated implementation challenges, bringing the perspective of standard-setters, regulators and practitioners.  It will also draw some lessons from the implementation of some of recent changes in the standards.

    BREAK-OUT SESSION A2

    Digital Transformation in Government

    With the increasing pace of technological change and the introduction of innovations in different technologies as Big Data & Analytics, Cloud Technology, Blockchain, Internet of Things (IoTs), Artificial Intelligence (AI) among other, Governments face challenges to adapt and adopt new technologies and apply those

    for improving existing services and create new ones. Government now are in the beginning stages of thinking about disruptive technologies for government management and services.

    This session will explore those tools and how Government are preparing to lead the digital transformation in public management and public services for the benefit of people and businesses, as well as contribute to the development of digital economies in their countries.

    BREAK-OUT SESSION B2

    State Owned Enterprises (SOEs) and Maximizing Finance for Development

    This session will focus on the importance of enhancing the oversight, reporting, and corporate governance framework of State-Owned Enterprises (SOEs), and the challenges in achieving this objective. By embracing transparent and modern governance and promoting the State’s role as a responsible owner, countries can help improve SOEs’ service delivery performance and reduce the fiscal burden they impose on the national budgets though recurring losses or subsidies. The panel will also elaborate on how improving the governance and efficiency of SOEs could lead to the implementation of projects with the highest value for money, and better delivery of goods and services while boosting investment in critical areas to address infrastructure bottlenecks.

    BREAK-OUT SESSION C2

    Relationship between Corporate Governance and the Auditor’s Report:  A View from the Public and Private Sectors

    In the aftermath of Global Financial Crisis (GFC), many countries have taken a renewed interest in enhancing corporate governance and financial reporting, including measures to increase the value of the auditor’s report. This panel will discuss the role of audit committees and the board of directors in enhancing corporate governance as they help steer an organization’s direction and accountability, post GFC, with a special focus on auditor-audit committee communication. Topics will include emerging new standards in audit and lessons drawn from in-country experiences, specifically the International Auditing and Assurance Standards Board’s (IAASB) new private sector model for extended auditor reporting.  This standard went into effect globally for financial statements ending on or after December 15, 2016 but is in varying stages of implementation across Latin America and the Caribbean.  Likewise, the panel will explore auditor reporting requirements in the public sector and how these requirements aim to provide transparency and accountability to the management and accounting of government funds and how they could be further enhanced to provide a more accurate representation of the financial health of a governmental entity and the nation as a whole.

    PLENARY 3

    Financial Systems and Information in the Digital Era

    Emerging technological innovations, from artificial intelligence to distributed ledgers, are shaping and transforming financial services, therefore creating both opportunities and challenges for consumers, services providers, and regulators alike. This panel will focus on how financial information innovation could drive efficiency gains in the area of payments, financing, investment, and insurance, and what could be the potential spillovers on the stability and integrity of the financial system, including on financial reporting and auditing.

    PLENARY 4

    Using Balance Sheet Information for Decision-Making and Fiscal Risk Management

    What governments own is just as important as what they owe.  Yet most fiscal policy is focused on debt and deficits, with little information on public assets or non-debt liabilities.  These assets are both large and consequential, enhancing sovereign yields and the degree of economic resilience, and if managed better have the potential to boost revenues considerably.

    The IMF’s October 2018 IMF Fiscal Monitor report recognizes that public sector balance sheets provide the most comprehensive picture of public wealth.  They bring together all the accumulated assets and liabilities that the government controls, including state-owned enterprises, natural resources, and pension liabilities.  Most governments do not provide such financial information as part of their balance sheets, thereby avoiding informed scrutiny from their citizens, parliaments, and external users of their fiscal and financial information.  Better balance sheet management and financial disclosures enables countries to increase revenues, reduce risks, and improve fiscal policymaking.

    The session will present key findings of IMF Fiscal Monitor and discuss how governments could examine both sides of the Balance Sheet to identify imbalances or mismatches and use fiscal stress tests to gauge the resilience of public finances against tail-risk shocks such as the global financial crisis.

    PLENARY 5

    Future of Regulation

    Sweeping technological advancements are creating a sea change in today’s regulatory environment. These advancements are upending traditional approaches to effective rulemaking that work to encourage competition and innovation, level the playing field, and promote a vibrant and accountable marketplace responsive to evolving public interests. This session will offer insights into how the pace of change and disruption is impacting and reinforcing the underlying elements of good regulatory practices, and opportunities for stronger public-private collaboration in the development of rules fit for purpose.

    BREAK-OUT SESSION A3

    Maximizing the Value Added by SAIs by Using Digital Technologies

    Innovative technology and social media are changing the quantum of information available to auditors, the skill sets needed by modern auditors, and the conduct of their work. In the face of the so-called fourth industrial revolution, the SAIs face profound transformations, linked above all to technological change (insertion and exploitation of information technologies), but also to trends related to organizational change (process improvement, development of competences, culture); understood both as complementary and fundamental to generate significant changes and, even, innovation; not as a response but as an anticipation, as far as possible, as indicated by the main promoters of initiatives to address this reality. (*)

    In this context, a key priority must be to adapt education to the demands of the Fourth Industrial Revolution, putting the emphasis on nurturing creativity, critical thinking, digital literacy and a capacity for empathy, sensitivity and collaboration -which will be necessary in all cases to ensure that technology continues to be subordinated to our needs and not the other way around. (*)

    * The Great Reconstruction: A new framework for global cooperation; Klaus Schwab, article in Spanish World Economic Forum, 22/01/2019; https://es.weforum.org/agenda/2019/01/la-gran-reconstruccion/

    BREAK-OUT SESSION B3

    Accounting and Financial Reporting: Private-Public Links

    International Public Sector Accounting Standards (IPSAS) 1 to 17 were implemented in 2004, aiming to improve quality of financial reporting by public sector entities, leading to better informed assessments of the resource allocation decisions made by governments, thereby increasing transparency and accountability. 25 years have passed and now with 40 standards issued by the IPSASB (IPSAS Board) that has now a new strategic plan for 2019-2023. The IPSASB attempted to strike a balance between addressing key public sector issues and maintaining convergence with the major new standards issued by the International Accounting Standards Board (IASB). The strategic plan and the points of convergence or divergence between the international accounting standards for the Private and Public Sector are of key importance for the profession. This panel will discuss the IPSASB new strategic plan and the links with the IASB work and the implications for the profession in region.

    BREAK-OUT SESSION C3

    The Future of the Accounting Profession: Together Towards Tomorrow

    We are witnessing several shifts in the world right now—shifting demographics, technological change, economic interconnectivity, and competition for talent. These forces, when taken together, create a complex and challenging operating environment for the accountancy profession. They place new demands on professional accountants’ skillsets and roles.

    Our expert panel will discuss some of the global trends and opportunities for the accountancy profession. Including:

    • Education in the digital age. Shifting the focus from “hard skills” toward “soft skills” and valuing emotional intelligence more highly, teaching critical thinking, analytical ability, and innovation.
    • How can firms build advisory services, manage talent and leverage technologies?
    • Professional accountants are required to follow a Code of Ethics — ethics is part of their bedrock and enables professional accountants to meet their responsibility to act in the public interest. Under the technological revolution, what it is the role of ethics in driving the behavior of professional accountants?

    PLENARY 6

    Governance and Transparency in the Public Sector as enabling conditions for engaging the Private Sector

    As enounced in the “Panama Accord: Promoting Better Governance to Mobilize Finance for Development in Latin America & The Caribbean”[1] Good governance and accountable institutions are critical for poverty reduction and development effectiveness. There is a clear correlation between aggregate measures of governance and per capita income across countries. Also, transparency is a fundamental prerequisite for building trust among citizens and to foster confidence from private investors.  The ability of governments to effectively provide public goods, to support an environment that can generate jobs and growth, to address market failures and to engage citizens in the process remains fundamental – and allows for transparent, rule-based societies that further enable private sector investment. This session will focus on how these key enabling elements, Transparency and Governance can be fostered and sustained, and on how improved information provided by the Governments can deal with the technical aspects for decisions regarding investments with the private sector.

    [1] Panama Accord, signed among the World Bank, OAS and Panama on June 13, 2018: https://www.worldbank.org/en/news/statement/2018/06/11/panama-accord-promoting-better-governance-to-mobilize-finance-for-development-in-latin-america-the-caribbean

  • In alphabetical order:

    Alexander F. Tieman, Deputy Division Chief in the IMF’s Fiscal Affairs Department

    Alexander F. Tieman is deputy division chief in the IMF’s Fiscal Affairs Department. In this capacity he co-manages a division consisting of about 20 economists and support staff. In addition, Alexander works on various cross country and analytical projects. Alexander’s 17 year experience at the IMF include a work on program and surveillance countries; financial sector surveillance and stress testing; and a field assignment as IMF Resident Representative in Skopje, NorthTMacedonia. Prior to joining the Fund, he lectured in microeconomics at the Vrije University and Tinbergen Institute in Amsterdam, the Netherlands and worked at the research department of the Dutch Central Bank. He has a PhD in microeconomics from the Vrije University/Tinbergen Institute in the Netherlands.

    Alfredo Rodríguez Neira, International Consultant in Public and Private Standards, Peru

    Mr. Rodríguez is an International Consultant in Public and Private Standards in Peru. He is a Certified Public Accountant (CPC), bachelor in Business Administration from the Pontificia Universidad Católica del Perú (PUCP), and holds an MBA from the Business School for Graduates, ESAN.

    In his current position, Mr. Rodríguez leads the Latin American Group of Management Consultants (office of accounting consultants in Peru since 1990) and is a part-time associate professor at PUCP. He is also advisor of the General Director of Public Accounting in Peru. Among his career highlights, he has developed accounting policies with reference to international standards (IPSAS and IFRS), in various countries of the region.

    Amelia Jiménez Rueda, Supreme Audit Institution of Costa Rica

    Ms. Amelia Jiménez Rueda has a degree in Economics from the University of Costa Rica and a Master’s in Economics with a specialization in the socio-economic evaluation of projects, with a post graduate degree in applied macro-economics, both from the Pontifical Catholic University of Chile.  She also has a Master’s degree in management and leadership skills from the University of Barcelona and a Masters in Cognitive Sciences from the University of Malaga, Spain.

    Ms. Jimenez has worked in the Supreme Audit Institution of Costa Rica since 2002.  She currently manages key areas for the Operations Oversight and Evaluation Division, such as: audit, investigation, budget approvals, and external standards setting in relation to internal control, budget and financial management.

    She also has experience as an Advisor related to project evaluation and oversight and has certifications in institutional coaching, executive coaching, and coaching leadership teams, in cultural transformation and innovation in the public sector.

    Alvaro Castaño, Vice-president Corporate Strategy EPM, Colombia.

    Mr. Castaño is the Vice-president Corporate Strategy of EPM Group. He is a Civil Engineer from National University of Colombia, Specialist in Finance and Project Evaluation from University of Antioquia (Colombia) and has an MBA from The Neeley School of Business - Texas Christian University (TCU), Fort Worth, Texas.

    During the last 23 years he has worked for EPM in different positions such as Assistant Manager of Administration and Finance Energy Distribution, Deputy Commercial Manager of Gas, Subdirector of Planning International Business of Energy and Manager of Electric Power Growth.

    In his current position, Mr. Castaño is responsible for directing the formulation of the strategy, objectives and growth routes of the EPM Group’s business and ensuring its deployment and verification. 

    Amaro Gomes, Member of the International Accounting Standards Board (IASB)

    Amaro Luiz de Oliveira Gomes joined the International Accounting Standards Board (IASB) in 2009, having previously served as head of the financial system regulation department of the Central Bank of Brazil. Mr. Gomes was re-appointed to the Board to serve a second term in July 2014.

    Mr. Gomes played a leading role in the adoption of IFRS Standards in Brazil. As a senior official at the Central Bank of Brazil, he oversaw the introduction of IFRS Standards for regulated financial institutions.

    From 1999 to 2003, he was Brazil’s representative to the Intergovernmental working group of experts on international standards of accounting and reporting, under the auspices of the United Nations Conference on Trade and Development (UNCTAD).

    Anabel Gonzalez is currently an international consultant on trade, investment and economic development and a non-resident senior fellow at the Peterson Institute for International Economics in Washington DC.

    As former Senior Director of the World Bank´s Global Practice on Trade & Competitiveness (2014-17), she led the Bank´s agenda on trade, investment climate, competitiveness, innovation and entrepreneurship to expand market opportunities, enable private initiative and develop dynamic economies. With her 500-member team, she provided global thought leadership and directed the design and implementation of projects for over $5.5 billion, in more than 100 countries.

    She previously served as Minister of Trade of Costa Rica (2010-14), where she led the country’s strategy to join the OECD, negotiated and implemented several free trade agreements, and contributed to attract over 140 foreign direct investment projects. She also had a lead role in Costa Rica's Competitiveness and Innovation Council, and acted as President of the Export Promotion Board. In her more than 15 years of service at the Ministry of Foreign Trade, she held several positions, including Ambassador and Chief Negotiator, Vice-minister and Director General for Trade Negotiations.

    She has also worked as Director, Agriculture Division, World Trade Organization; Senior Consultant on Trade and Investment, Inter-American Development Bank; and Director-General, Costa Rican Investment Promotion Board.

    She is a member of the World Economic Forum Global Future Council on Trade and Investment and has presented on these topics in over 60 countries around the world.

    Andrea Pradilla, Director for Hispanic America of Global Reporting Initiative 

    Andrea Pradilla is a lawyer who graduated from the Pontifica Universidad Javeriana de Colombia, with a specialization in International Business Law from the Universidad de los Andes and a Master's Degree with Honors in International Relations and International Development from the Georgetown University in the United States. 

    She also has a specialization with honors in international business diplomacy from the same university.

    Prior to joining GRI (Global Reporting Initiative), Andrea Pradilla led the National Contact Point for OECD Guidelines at the Ministry of Commerce, Industry and Tourism in Colombia, where she created and implemented operation of the tool from its inception. She also led the inclusion of elements of sustainable development within the Colombian State's trade negotiations and she co-designed the first draft of the state guidelines for the promotion of corporate sustainability. Previously, she worked as a consultant in Corporate Social Responsibility and Development at Wise Solutions LLC in Washington DC, where she was responsible for — among other things — the creation and strengthening of social investment strategies for multinational corporations, foundations and non-profit organizations in Asia, Europe, the United States and Latin America. Similarly, she worked at the Albright Stonebridge Group and the International Labor Rights Forum in Washington DC. Previously, she worked as an advisor to the Minister of Agriculture and Rural Development of Colombia.

    Since 2014 she is the Director of GRI for Hispanic America based in Bogotá, where she promotes corporate sustainability and sustainable development through the drafting of sustainability reports under the GRI methodology. Likewise, she actively supports discussions related to the Post 2015 Agenda and the role of the private sector in its implementation.

    Andreas Bergmann, Professor of Public Finance/Director, Zurich University of Applied Sciences (ZHAW) School of Management and Law-Public Sector, Switzerland

    Andreas Bergmann is a full time Professor of Public Finance and Director Public Sector at the Zurich University of Applied Sciences, School of Management and Law since 2002. He was the Chair of the International Public Sector Accounting Standards Board (IPSASB) from 2010 until 2015, after serving the board as a public member since 2006.

    Since 2009, he’s also member of the Swiss Accounting Standard Setter for the Public Sector (SRS-CSPCP) and since 2010 a member of the European Commission Accounting Advisory Group, both ongoing.

    He is scientific advisor to PFM reforms in Switzerland, Europe, Central Asia, Latin America, South East Asia, and to various international organizations. He holds a diploma from Lancaster University, and a master's degree and a Ph.D. from St. Gallen University.

    Arismendi Enrique Leong Núñez, Manager, Controls, Risk and Compliance, Panama Canal Authority, Republic of Panama

    Mr. Leong holds a Bachelor's Degree in Accounting; a Postgraduate Degree in Senior Management; a Master's Degree in Business Administration with Emphasis on Finance; and a Specialization in University Teaching.

    Lic. Leong is also a Certified Public Accountant and has the international certifications of CICA (Certified Internal Control Auditor) and ICC (International Certified Coach). He has 35 years of experience in the areas of audit, risk, accounting, tax and finance.

    He currently works as Controls, Risk and Compliance Manager in the Panama Canal, where he supports the achievement of strategic objectives through comprehensive risk management and good corporate governance practices.

    Among other positions, he has been Chief Accountant and Personnel Supervisor of financial group Austrobank Overseas Panama, and Senior Tax Specialist of audit firm Deloitte.  He is also a master's degree professor of various chairs related to his career and a local and international lecturer.

    Brian Barnier, Director/Head of Analytics, ValueBridge Advisors, USA

    Mr. Barnier is director/head of analytics at ValueBridge Advisors (US)/Burnt Oak Capital (UK) designing “change that sticks.” He authored The Operational Risk Handbook (Harriman House, Great Britain, 2011) and contributed to Risk and Performance Management: A Guide for Government Decision Makers (Wiley, 2014). He teaches graduate data analytics at the Colin Powell School @ City University of New York.

    Mr. Barnier led innovative initiatives at Ameritech (now AT&T), Lucent (now Nokia), and IBM, led teams to nine U.S. patents underlying over USD20B in annual sales. At IBM, he led the team that launched the first secure fintech product and then the global GRC community of practice.  

    With “hands on” expertise in tech, product management and economics, he has practical insights on the future of work and business design. He is one of the first three people named “Fellow” by OCEG, served on the teams that created Risk IT and COBIT 5 for ISACA, and served as co-chair of the risk committee of the ICGN, a London-based institutional investor organization with members with assets of USD26B.

    He has been quoted widely and penned over 100 articles, applying strategy, technology and statistics to topics ranging from cyber security to economics. He earned an MBA and BBA both with multiple honors from The University of Michigan.

    Christine Albrecht, Managing Director, Global Regulatory, Deloitte

    Christine began her career at Deloitte in 1993 as a Deloitte US audit staff member in the Midwest where she spent four years learning high quality auditing, working on multi-national engagements. In 1997, Christine was selected for a foreign assignment in Paris, France where she worked in audit, managing multi-national engagements, mostly French components of US listed companies.

    Following her overseas experience, Christine accepted a position in Deloitte Global/Deloitte US National Office to contribute, on Deloitte's behalf, to the International Forum for Accountancy Development (IFAD). IFAD's Vision was to develop and implement a response to marketplace needs and regulatory concerns, elevating worldwide reporting and auditing practices to international benchmark levels. IFAD brought together the large international accounting networks, IFAC, the World Bank, IOSCO, IMF, OECD, Financial Stability Forum, the Basel Committee among others to accomplish a common goal.

    After years of working together with the profession and IFAD partners, Christine became one of the founding members of Deloitte’s Global Regulatory team. In this role, she assisted in the establishment of a network of regulatory partners across key countries and worked with professionals from other large global accounting networks developing white papers on regulatory positions for critical regulatory issues, such as audit firm rotation. Later, she moved into a role supporting Deloitte’s non-US firms in PCAOB inspections, from inspection preparation, on-site inspection support, evaluation of causal factors which led to inspection findings and supporting the firms’ development of remediation responses in response to PCAOB findings.

    Currently, in her role as Managing Director in Global Regulatory, Christine works together with Deloitte's regulatory partners around the world to monitor emerging regulatory developments and actively engage with regulators and other stakeholders to encourage sensible, sound regulation that supports the public interest.

    Christine is a member of the Transnational Auditors Committee of IFAC and chairs a professional working group on cross border registration and reporting.

    Cornelio Porras, President, Inter-American Accounting Association

    Mr. Porras is a Public Accountant from the Universidad Nacional Autónoma de Nicaragua and a Master in Public Accounting with emphasis in Finance from the Universidad of Ciencias Comerciales of Nicaragua and Campeche, Mexico. He is certified in IFRS SMEs by the Inter-American Accounting Association. Mr. Porras is managing partner of the firm Porras Barrera Consultores y Auditores, member firm of Moore Stephens International. As part of his professional services, he has been involved in the coordination and management of the adoption processes and monitoring of IFRS in Central America. His experience includes audits of financial statements and internal audit of companies with multinational operations. He has been a speaker at Inter-American Regional Seminars, National Congress of Accounting and Inter-American Accounting Conference. Currently, he is the President of the Inter-American Accounting Association.

    David Rogelio Colmenares Páramo, General Audit, Supreme Audit Institution Superior of the Mexico Federation

    On March 15, 2018, the LXIII Legislature of the H. Chamber of Deputies elected Mr. David Rogelio Colmenares Páramo as Superior Auditor of the Federation, for the period 2018-2026.

    Mr. Colmenares Páramo obtained his academic degree at the Faculty of Economics of the National Autonomous University of Mexico.

    Regarding his professional career, he has held important positions in the public sector, among which are: Head of the Coordination Unit with Federal Entities of the Ministry of Finance and Public Credit; Special Auditor of the Federalized Expenditure in the Superior Audit of the Federation (ASF); Internal Comptroller in the Federal Court of Fiscal and Administrative Justice and Head of the Unit of Regional Coordination and Institutional Relations of the Federal Authority for the Development of Special Economic Zones.

    Mr. Colmenares Páramo has extensive experience as a teacher, teaching courses since 1978, in subjects such as State Finance, Fiscal Policy and Public Sector Seminars.

    Due to his outstanding experience as a public servant, as well as in the academic field, the Superior Auditor has various publications.

    Since 1979 he has collaborated for various local and national print media. Currently, he participates with opinion columns in important media such as El Financiero and the weekly Eje Central.

    Regarding his presence in professional and academic associations, Mr. Colmenares Páramo has been President of the National Association of Economists; He is currently a member of the Board of Directors of the National Association of Economists; of the National Institute of Public Administration (INAP) and of the Technical Committee of the National Conference of Municipalities of Mexico.

    Deborah Sprietzer, Lead Financial Management Specialist, Inter-American Development Bank

    Deborah Sprietzer is a Lead Financial Management Specialist for Latin America and the Caribbean, in the Operations Financial Management and Procurement Division of the Inter-American Development Bank.  Among other duties, she works in developing, implementing and overseeing the financial management and control policies and procedures for Bank-financed operations in the Region and specifically those related to Supreme Audit Institutions.  Ms. Sprietzer entered the Bank in 2001 as a financial management and government control expert, having extensive experience in audit, consulting, institutional strengthening, operations risk management, and the evaluation and supervision of procurements in operations.

    Prior to joining the IDB, Ms. Sprietzer had an extensive professional career in external audit and government operations.  In the private sector, she worked for more than 12 years at PwC in Washington, DC, conducting financial, performance and IT audits.  In the public sector, she worked for the US Federal government pension regulator as an Internal Auditor.  In both, she has developed and taught courses and presented in international conferences. Ms. Sprietzer is a Certified Public Accountant (CPA) in the Commonwealth of Virginia in the United States.

    Elena Ianchovichina, Deputy Chief Economist, Latin America and the Caribbean, World Bank Group

    Ms. Elena Ianchovichina is the Deputy Chief Economist for Latin America and the Caribbean (LCR) region of the World Bank Group. Previously, she was a lead economist in the Office of the Chief Economist of the World Bank’s Middle East and North Africa Region. Since joining the World Bank in 2000, she has been a young professional in the Development Research Group and the East Asia and Pacific Region and an economist and a senior economist in the Economic Policy and Debt Department, where she managed the program on inclusive growth.

    Ms. Ianchovichina has conducted research on a wide range of topics in development and international economics, including trade policy, economic growth, foreign investment, political risk, food security, inequality, political violence, and natural resources. She is the author and co-author of numerous publications, including many articles published in international refereed journals, World Bank reports, and several books. She holds a Ph.D. from the Purdue University, Indiana.

    Emeline Bredy, Financial Management Specialist, Governance Global Practice, World Bank Group

    Ms. Bredy is a Financial Management Specialist in the Global Governance Practice in Latin America and Caribbean (LCR) region of the World Bank Group. She is an Engineer, a Certified Public Accountant (CPA) in Washington DC, a Certified Internal Auditor (CIA) and a Certified Government Auditing Professional (CGAP). She holds a Master’s Degree in Physics from INSA (France) and a Master’s Degree in Business Administration from ESSEC (France).

    In his current position, Ms. Bredy is responsible for coordinating the financial management portfolio level activities in Haiti and providing quality assurance reviews on financial management products. Her specific duties include carrying out public financial management and governance work and capacity building activities to strengthen country PFM systems.

    Fabiana Ayala, National Director of Digital Services at the Ministry of Modernization, Undersecretary of Digital Government.  Argentina.

    She is responsible for carrying forward the digital strategy that focuses on the citizen. She leads a team of 100 people who are responsible for the design / development / implementation and maintenance of digital products and services.

    Fabiana has a postgraduate degree in Project Management.

    She has 20 years of experience working in public administration and 10 years in private companies (multinationals and SMEs).  She was part of the project to develop and implement the Argentine Financial Administration System.  She was the Coordinator at the Secretariat of Innovation and Digital Government, where she led projects for the health sector.  She was Director of IT and Innovation at the Agency for Access to Public Information.  She devoted 10 years of her professional life to the management of technological projects. 

    Fergus McCormick, Director of Sovereign Research, Emerging Markets Investors Alliance

    Fergus McCormick is Director of Sovereign Research at the Emerging Markets Investors Alliance. He is also Senior Advisor at the Kazarian Center for Public Financial Management. 

    Before this, Fergus was Chief Economist and Head of Sovereign Ratings at DBRS, a Latin America Economist at Morgan Stanley, a Global Equity Strategist at Bear Stearns, a Sovereign Analyst at Fitch Ratings and Duff & Phelps Credit Rating Company, and an Economist/Statistician at the Inter-American Development Bank.

    Fergus holds degrees from the Paul H. Nitze School of Advanced International Studies at Johns Hopkins University and Reed College.

    Fidel Jaramillo is the Country Representative of the Inter-American Development Bank (IADB) in Costa Rica since 2016. He joined the IADB in May 2005 as Regional Economic Advisor of the Andean Countries Department and afterwards as Country Representative in Peru (2010-2015) and Panama (2015-2016).

    Previously, during 1999 and 2005, he was Chief Economist and Vice-president of Development Strategies at the Andean Development Corporation (CAF), based in Caracas, Venezuela. He also served as the Governor of the Central Bank of Ecuador (1997-1998) and Minister of  Finance of Ecuador (1998-1999).

    He headed the consulting firm Multiplica in Quito, Ecuador, and worked as an independent consultant for different multilateral institutions. Mr. Jaramillo got his Ph.D. in Economics at Boston University in 1992 and has taught at various academic institutions including FLACSO and INCAE.

    Francesca Recanatini, Lead Public Sector Specialist, World Bank

    Francesca Recanatini has worked on institution building and corruption since the beginning of her career at the Center of Institutional Reforms and Informal Sector (IRIS).   Throughout her career, she has focused on integrating issues of governance, corruption and institution building in development.  She joined the World Bank in 1998 and has worked in several countries in Eastern Europe, Sub-Saharan Africa, Latin America and the Middle East to support the design and implementation of governance reforms through in-depth data collection and coalition building.  Currently she is working on institution building, corruption and governance indicators in High-income and Fragile countries in the Middle East.  

    She has published several papers on indicators, corruption and governance, contributing recently to Anticorruption Policy: Can International Actors Play a Role? edited by Susan Rose-Ackerman and Paul Carrington (September 2013); to the Global Handbook on Research and Practice in Corruption, Adam Graycar, editor (January 2012); and to the International Handbook on the Economics of Corruption, Susan Rose-Akerman and Tina Soreide, eds. (December 2011).  She is currently a Member of the EU Group of Experts on Corruption and holds a Ph.D in Economics from the University of Maryland at College Park.

    Giannina Segnini, Director of the Master of Science Data Journalism Program at the Journalism School at Columbia University in New York.

    Until February 2014, Segnini headed a team of journalists and computer engineers at La Nacion, Costa Rica’s newspaper. The team was fully dedicated to unfold investigative stories by gathering, analyzing and visualizing public databases. Her team processed the data and developed the interactive application for the OffshoreLeaks  project, published by the International Consortium of Investigative Journalists  (ICIJ) in 2013. She also partakes actively in the ICIJ’s Panama Papers  project.

    More than fifty criminal cases against politicians, businessmen and public officials originated by its revelations were pursued by law-enforcement in Costa Rica, the United Kingdom, France, Finland and the United States, including two former presidents of Costa Rica who were found guilty of corruption charges.

    Segnini has been an ICIJ’s active member since 2007 and member of its board of advisers since 2015. Segnini is also a member of Investigative Reporters and Editors (IRE), the Global Investigative Journalism Network  (GIJN) ,Global Editors Network  (GEN), Instituto de Prensa y Sociedad  (IPYS) and the Gabriel García Márquez Foundation .

    Her work has garnered the Maria Moors Cabot Award (2014), the Excellence Award from the Gabriel García Márquez Foundation (2013),  the Spanish Ortega y Gasset Prize (2005), the award for Best Journalistic Investigation of a Corruption Case for Latin America and the Caribbean (2005, 2006 and 2009), the highest Costa Rican award in journalism, the Pío Víquez Prize (2013) and the Jorge Vargas Gene Award, Costa Rica’s National Journalism Award (2000, 2003 and 2004), among others.

    Segnini was a Nieman Fellow at Harvard University (2001-2002) and graduated as a Journalist at the University of Costa Rica. She is member of the jury for the Global Data Journalism Awards  (GEN), the Gabriel García Márquez Awards and the Best Journalistic Investigation of a Corruption Case for Latin America and the Caribbean Awards.

    In the past decade she has also lectured as a guest speaker at a number of international conferences on data investigative journalism and corruption, such as the Global Investigative Journalism Conference (GIJC), the International Anti-Corruption Conference held by Transparency International, the Investigative Reporters and Editors (IRE) conferences, the International Press Institute, the News World Summit and the Latin American Conference on Investigative Journalism, among others.

    She has also served as a consultant for academic and international organizations around the World such as Columbia University’s Graduate School of Journalism in New York,  Deutsche Welle Akademie in Germany, International Academy of Journalism (Intajour) in Germany, the Master’s Program on Data Investigative Journalism and Visualization at El Mundo, Spain,; Master de Periodismo in El País, Spain,  Universidad Nacional Autónoma de México (UNAM), Universidad Javeriana in Colombia, Universidad Francisco Marroquín in Guatemala, the United Nations Development Program (UNDP), the Organization of American States (OAS), the United States Agency for International Development (USAID), Freedom House, Inter American Press Association (IAPA) and Grupo de Diarios de América (GDA).

    Giannina Segnini has also trained hundreds of journalists at leading media outlets in various countries around the World such as O Globo and Folha de São Paulo in Brazil, The Sun, The Sunday Times and the Times in the United Kingdom, El País in Spain, Leading European Newspapers Alliance (LENA), all media outlets in Timor-Leste, Kiev Post in Ukraine, Moscow and Orenburg in Russia, Revista Semana and El Tiempo in Colombia, El Nacional and Cadena Capriles in Venezuela, El Mercurio and MEGA in Chile, El Periódico and Siglo XXI in Guatemala, La Prensa in Panama,  among others.

    Henri Fortin, Lead Financial Management Specialist, World Bank

    Mr. Fortin is an international expert in corporate governance, reporting, auditing and state-owned enterprises (SOEs) with extensive work experience in Africa, Europe and Central Asia, and Latin America and the Caribbean (LAC). From 2011-2016, he headed the World Bank’s Centre for Financial Reporting Reform in Vienna. Between 2003 and 2009, he led the Bank’s program on the Reports on the Observance of Standards and Codes (ROSC) in accounting and auditing for LAC and the CReCER initiative. He participated in several joint Bank-Fund Financial Sector Assessment Program (FSAP) missions and SOE-related projects. He has a M.Sc. in business administration from HEC Paris and French masters’ degree in accounting (DESCF). He is the lead author of Accounting for Growth on financial reporting reform in LAC (2010.)

    In his current position, he is a lead member of the Bank’s SOE Coordination Group and works on SOE and corporate financial reporting and audit reform, primarily in Africa.  He is a member of the IAASB’s Consultative Advisory Group representing the World Bank. As an auditor, he specialized in audits of international groups and due diligence assignments in developing countries.

    Heriberto Henrique Vilela do Nascimento, Accountant General, Brazil

    Heriberto was the Manager of Accounting Standards and Procedures of the National Treasury (2010-2012), period on which he participated in the development of the editions of the Accounting Manual, applied to the Brazilian Public Sector. He was the Coordinator of the Technical Group of Standardization of the Accounting Procedures of the Brazilian Federation (2010-2012). He was the Accountant in charge of the Ministry of Finance (2013-2017), and he is currently the General Accountant of the Central Government. He is a member of the of the Convergence Group on International Public Sector Accounting Standards of the Federal Accounting Council (CFC).

    Idésio S. Coelho

    Idesio S. Coelho is a Brazilian certified accountant, working with auditing activities. He is a senior partner leading risk management, ethic & compliance activities and regulatory matters for EY in Brazil. He is also the technical vice chair of the Conselho Federal de Contabilidade (Federal Council of Accountants or the CFC. CFC is the regulator of the accountancy profession in Brazil) and a board member of the International Federation of Accountants (IFAC).  Idesio is the immediate past president of the Institute of Independent Auditors in Brazil (IBRACON).

    In his multiple roles, he has supported the convergence and adoption of International Accounting and Auditing Standards in Brazil and the construction of a more ethical business environment, seeking a harmonious relationship between the public and the private sectors in the defense of the public interest.

    In-Ki Joo, President, International Federation of Accountants

    Dr. In–Ki Joo became President in November 2018, having previously served as Deputy President. Dr. Joo joined the IFAC Board in November 2012, nominated by the Korean Institute of Certified Public Accountants (KICPA). 

    Dr. Joo is a Professor, Emeritus, of Accounting at the Yonsei University School of Business (Republic of Korea). He was previously the Dean of the University College and the Dean of Academic Affairs at Yonsei University.

    Dr. Joo is a past President of the Confederation of Asian and Pacific Accountants (2009-2011). He has also served as the President of the Korean Accounting Association, as well as the President of the Korean Academic Society of Business Administration. He was a member of the Advisory Committee to the General Audit Bureau in the Republic of Korea and the President of the Korean Academy of Business Ethics. He is currently a member of the board of various organizations in Korea.

    Dr. Joo received the Decoration of Excellent Achievement by the President of Republic of Korea in 2004 and Honor from the Deputy Prime Minister and the Ministry of Finance and Economy in 2001. He has also published many books, including Theory of Financial Accounting Standards, and many articles on financial accounting.

    Dr. Joo earned an MBA and PhD in accounting at New York University (US) and is a member of KICPA and a former member of the American Institute of CPAs.

    John Stanford, Technical Director, International Public Sector Accounting Standards Board (IPSASB)

    Has a professional background in standard setting with IPSASB, and technical accounting analysis with the United Kingdom (UK) Chartered Institute of Public Finance and Accountancy (CIPFA), and the now defunct UK Audit Commission. He also has experience of financial auditing and performance auditing at the UK Audit Commission and the Audit Office of New South Wales, Australia.

    He joined the IPSASB staff in April 2005 and was confirmed as Technical Director of IPSASB, based in Toronto, in April 2016. Currently responsible for management and delivery of IPSASB’s work program and, in conjunction with the IPSASB Chair, planning IPSASB’s outreach program.

    Was a member of the IFRA Advisory Council between January 2016 and December 2018.

    Jordan Schwartz, Director, Infrastructure, Finance, PPPs and Guarantees (IPG)

    Jordan Schwartz has worked in economic development since 1991, focusing on infrastructure economics, finance, regulation, connectivity, logistics and sustainability. He has been at the World Bank since 1998 and is currently serving as the Director of the Infrastructure Finance, PPPs and Guarantees (IPG) Group.

    From 2014 to 2017, Jordan was based in Singapore where he was the Director of the World Bank’s Infrastructure and Urban Development Hub, a center of operational and analytical activity covering the sectors of water, transport, ICT, energy and extractives, urban, trade, and infrastructure finance. In his prior capacity, Jordan served as the Head of the Global Infrastructure Facility, as the World Bank’s Manager for Infrastructure Policy, and, before that, as Lead Economist in the Sustainable Development Department of the World Bank’s Latin America and the Caribbean Region.

    Jordan worked in management consulting from 1991 to 1998, before joining the World Bank, first at Booz Allen’s Transport Strategy Consulting Group, and later, as the Senior Manager for Utility and Infrastructure Consulting at Deloitte Emerging Markets. Jordan is an author and frequent speaker on a wide range of topics in development economics and finance. He is a co-author of the book “Uncovering the Drivers of Utility Performance: The Role of the Private Sector, Regulation and Governance,” as well as a series of papers, articles and blogs on the relationship of risk to infrastructure investment. He has led investment and technical advisory work across Latin America and the Caribbean, East Asia, the Pacific Islands, Central Europe and Sub-Saharan Africa and has served as a delegate of the World Bank to the G20 Infrastructure & Investment Working Group, the B20 and APEC.

    Jorge José Gil, Vice-President of Group of Latin American Accounting Standards Setters (GLENIF-GLASS), Argentina

    Mr. Jorge José Gil is currently involved in the following positions as Vice-President of GLASS, General Director of the Accounting and Auditing Standards Issuing Board (CENCyA – FACPCE) of Argentina, university professor, consultant, and trainer of organizations, companies, and universities. In addition, he is an active member of organizations related to the accounting profession in Argentina and other countries (SMEIG, EEG, GLENIF, AIC, CENCyA- FACPCE, CECyT - FACPCE, review committee of translation of the International Financial Reporting Standards-IFRS).

    Regarding his studies and certifications, he is a Certified Public Accountant (CPA) and holds a Specialization in Financial Management from the National University of Cuyo in Argentina.

    In his current position, Mr. Gil is responsible for the Vice-Presidency of GLASS mainly supervising technical aspects in accounting in compliance of the following goals: analysis and response of all documents issued by the IASB, promotion of the adoption of IFRS in Latin America, and collaboration with other countries in the dissemination of accounting standards.

    In his role as General Director of CENCyA, he coordinates the process of drafting accounting and auditing standards, which are presented to the Argentine Federation of Professional Councils of Economic Sciences (FACPCE) Board of Directors for issuance.

    As a consultant and trainer, he is working in several organizations in Argentina and Latin America, in several aspects related to IFRS.

    Juan Carlos Serrano Machorro, Financial Management Coordinator for Andean Countries in the Governance Global Practice of the World Bank

    Juan Carlos Serrano is currently Financial Management Coordinator for Andean Countries in the Governance Global Practice of the World Bank. His experience covers a wide range of areas on public financial management reform, with a focus on governance, fiduciary oversight, provision of capacity building to governments, and strategic country-level engagement initiatives.  Mr. Serrano is currently based in Lima, Peru, and previous to that, he was based in Argentina, and also in Mexico, covering similar functions.

    Before joining the World Bank, Mr. Serrano worked extensively in the Mexican financial and public sectors, working at the Ministry of Finance, the Mexican Banking and Securities Commission, and other international banking institutions.

    Mr. Serrano is a Certified Public Accountant and holds a Master in Administration and Finances from ITAM. He is an active member of the accounting and auditing profession including organizations such as the American Institute of Certified Public Accountants (AICPA) and the Institute of Internal Auditors (IIA). He also holds a Certificate in International Financial Reporting from the Association of Chartered Certified Accountants (ACCA), in UK.

    Juan Miguel Lavista, Senior Director of Data Science for the Microsoft central data Data Science team 

    Juan Miguel Lavista is currently the Senior Director of Data Science for the Microsoft central data Data Science team (cDnA), where he works with a team of data scientists in AI, Machine Learning and statistical modeling, working across Microsoft properties. Juan joined Microsoft in 2009 to work for the Microsoft Experimentation Platform (EXP) where he designed and ran randomized control experiments across different Microsoft groups. Juan also worked as part of the Bing Data Mining team, where he led a group applying data mining, machine learning, statistical modeling and online experimentation at a large scale as well as providing data services for Bing.

    Juan is involved in working to define the data science discipline within Microsoft, and is currently the editor of the Microsoft Journal of Applied Research (MSJAR).

    Before joining Microsoft, Juan was the CTO and co-founder of alerts.com. Previously, he spent 6 years in Washington working at the InterAmerican Development Bank applying data science to understand the impact of programs for reducing poverty and inequality in Latin-America and the Caribbean. Juan has two computer science degrees from the Catholic University in Uruguay, and a graduate degree in Data Mining and Machine Learning from Johns Hopkins University. He lives in Kirkland, WA, with his wife and three children. He is a faculty member at Singularity University and has been a speaker in the US at Strata, IEEE, Berkeley, Cornell, and in many countries including Canada, Switzerland, Argentina, Colombia and Uruguay, and he also was a TedX Speaker.

    Junnius Marques Arifa, General Coordinator of Public Policy at the Brazilian Supreme Audit Institution

    Mr. Junnius Marques Arifa is currently the General Coordinator of Public Policy at the Brazilian Supreme Audit Institution (Tribunal de Cuentas de la Union), in charge of the health, education, welfare system, public debt, financial, environment, agriculture, labor, development, competitiveness and public security audit departments.  He has been an auditor for the Brazilian Supreme Audit Institution since 1997 and has held various positions within the TCU, including General Coordinator, Auditor Coordinator, Head of Audit Departments, Director and Advisor to the Minister of the TCU.  He has audited financial institutions (public banks), the national budget, the environment, agriculture, land organizations, social programs, public procurement, among other areas.  Prior to working for the TCU of Brazil, Mr. Arifa worked for the Bank of Brazil (BB) and the Supreme Electoral Court (TSE).  He holds graduate degrees in both accounting and law.

    Kenneth Waugh, Managing Director, APM Terminals Moín, Costa Rica

    Costa Rican with more than 30 years of experience in the coffee and bananas industry, as well as logistics companies in Central America.

    His academic background includes a degree in Business Administration and Finance and Master in Business Administration from INCAE Business School, with and emphasis on Banking and Finance.

    Mr. Waugh served for more than six years as a Director General in Volcafé of Costa Rica, the third world´s largest coffee trading company.

    He also has experience in the logistics market, as a Corporate Director of Mudanzas Mundiales Group, and he worked as a General Manager for Motores Británicos de Costa Rica.

    Since 2015, Kenneth serves as Managing Director of APM Terminals Costa Rica. In addition, he is the chairman of the British Chamber of Commerce in Costa Rica (BritCham)

    Kim Gibson, Global Head of Independence for Grant Thornton International

    Kim Gibson became a member of the International Ethics Standards for Accountants in January 2016.

    Ms. Gibson is the global head of independence for Grant Thornton International and a partner with Grant Thornton LLP in the US. She is responsible for providing member firms with policy, guidance and training relating to independence matters, oversight of the automated global independence system used to monitor financial interests and the oversight of the international relationship checking process designed to prevent the provision of prohibited non-audit services to an audit client and conflicts of interests.

    Ms. Gibson is a Certified Public Accountant.

    Leigh Trotman, Auditor General of Barbados 

    Mr. Leigh Trotman, a Certified Professional Accountant is currently the Auditor General of Barbados a post that he has held for the past thirteen years. Prior to this position Mr. Trotman held the post of Deputy Auditor General. Mr. Trotman also held the position of Chief Accountant in the Ministry of Finance in Barbados.

    In his current position as Auditor General, Mr. Trotman has overall responsibility for the conducting of Financial, Operational and Compliance audits on Ministries Departments and state enterprises by his staff. He works closely with the Public Accounts Committee of Parliament to ensure that matters drawn to its attention by his reports are addressed. 

    Leonardo Fraga, Audit Partner at Grant Thornton Argentina

    Leonardo Fraga is an Audit Partner at Grant Thornton Argentina. He graduated as a Public Accountant from the University of Buenos Aires. He was a Professor of Accounting at the University of Buenos Aires and an Assistant Professor of Financial Information at the University of CEMA.

    Leonardo is a member of the Latin American Coordinating Committee, where he represents Grant Thornton International in monitoring issues related to the regulations of the profession in the region and GTI's Strategic Driver Execution Team, with responsibilities in implementing the firm's global strategy in Argentina. On the other hand, he was part of the GTI IFRS Interpretations Group.

    As a Member of the Board of Directors of the Forum of External Audit Firms in Argentina, Leonardo has been involved in international assignments covering audit, Due Diligence and IPOs for international markets, applying accounting frameworks and regulations, such as the IFRS (International Financial Reporting Standards) and US GAAP.

    Leonardo also has extensive experience advising private companies and international groups working in different sectors, such as energy, entertainment, hospitality, distribution, non-profit organizations, service and industrial companies.

    Leonardo Sales, General Coordinator in OGP, Controladoria General de la Union, Brazil,

    Mr. Leonardo Sales is the chief data scientist of the Public Expenditure Observatory, a unit of the Brazilian government that is responsible for combating corruption and improving public management through the use of data science. He has a degree in Administration, a specialization in Government Auditing and Automatic Learning and a Master's Degree in Economics from the University of Brasilia. In his current position, he leads a team of data scientists who carry out highly relevant studies in the field of corruption prevention and monitoring of government policies in the OFFICE OF THE COMPTROLLER GENERAL of Brazil.

    Manuel Vargas, Practice Manager, Governance Global Practice, Africa Region, World Bank

    Manuel Vargas is a Practice Manager with the Governance Global Practice of the World Bank, based in Washington DC. Throughout his 20-year career in the World Bank, Mr. Vargas has assisted clients develop public sector, financial management and accountability systems in support of robust governance arrangements. His experience in the Bank's Financial Management Corporate Anchor, Latin America and the Caribbean (LCR), Middle-East and North Africa (MENA), and Sub-Saharan Africa (AFR) Regions, spans investment and development policy operations, analytical and advisory services, and operational assurance services. He has been the recipient of several World Bank excellence awards.

    In his current position, Mr. Vargas leads the governance public sector and financial management staff and program of lending and analytical services in several African countries. He is also the Practice Manager overseeing the Bank’s global Accountability and Oversight Institutions Community of Practice, which includes among other themes the capacity development of Supreme Audit Institutions (SAIs). Moreover, he is the World Bank’s representative to the Capacity Building Committee (CBC) of the International Organization of Supreme Audit Institutions (INTOSAI).  

    Maria Lorena Agnello, Chief of Staff for National General Audit’s presidency of Argentina

    Public Accountant graduated from the Economic and Statistics Sciences School of the National Rosario University. Currently serving as Chief of Staff for National General Audit’s presidency of Argentina. (AGN)

    Other positions held in the accountability office: Secretary of the General Auditor’s College formed as Supervising Committee. Chief of Social Security Audit Department.

    Currently member of the implementation team of de Integrated System of Audit Control (SICA) and trainer of the Compliance Provision for Governmental Control.

    Majored in Social Security Law from the University of Business and Social Sciences. Expert in Fraud and Audit Detection from the Professional College of Economic Sciences from the City of Buenos Aires, Knowledge and Academic Direction (DAC)

    Marta Acosta Zúñiga, Comptroller General of Costa Rica

    Mrs. Acosta holds a degree in Business Administration with an emphasis in Accounting from the University of Costa Rica (UCR), a master's degree in Public Administration and Finance from the International Economic Policy Center for Development of the National University of Costa Rica (UNA) and is a member of the Public Accountants Association of Costa Rica and the Institute of Internal Auditors. She has worked in the field of auditing and internal control in the public sector, as well as in the issues of accountability, transparency and efficiency of purchases and contracting of the State, both in Costa Rica and abroad.

    From September 2004 to May 2012, Acosta was Subcomptroller General of the Republic. Currently she is Comptroller General of the Republic since May 2012.

    Merli Margaret Baroudi, Director, Economics and Sustainability, Multilateral Investment Guarantee Agency (MIGA)

    Merli Margaret Baroudi is a Director of Economics and Sustainability at the Multilateral Investment Guarantee Agency (MIGA), the political risk insurance and credit enhancement arm of the World Bank Group. Ms. Baroudi joined MIGA in November 2016 and is responsible for MIGA’s economics, country risk management, evaluations and environment and social development functions.

    Prior to joining MIGA, Ms. Baroudi worked at the World Bank from 2003 as Director and Chief Credit Officer. Prior to joining the World Bank Group, Ms. Baroudi worked for the Economist Intelligence Unit of the Economist Group and JP Morgan Chase& Co.

    Ms. Baroudi holds an MA in Development Economics and International Trade from Columbia University and an MA in Area Studies in the Middle East, with concentration in Economics.

    Miguel Baruzze, Financial Management Specialist, Inter-American Development Bank, Country Office Costa Rica.

    Mr. Miguel Baruzze Works as a Financial Management Specialist for the Inter-American Development Bank in the Country Office in Costa Rica. He graduated as a Public Accountant from the Facultad de Ciencias Económicas y Administración de la Universidad de la República in Uruguay, he has a master’s degree in Public Finance and Budget from the Universidad Nacional de Educación a Distancia in Madrid and the Instituto de Estudios Fiscales in Spain.

    At the IDB in Costa Rica, Mr. Miguel Baruzze is responsible for the design and supervision of financial management in projects financed by the IDB, external audits and monitoring the use of funds. He also provides support to the government in strengthening their national systems (Budget, Treasury, Accounting, Internal Control and External Control). Prior to going to Costa Rica, Mr. Baruzze was an FM Specialist at the IDB’s headquarters in Washington, DC, in the Country Office in Uruguay, working with government executing agencies and developing a new, automated methodology for overseeing the work of private audit firms.

    Monica Foerster, Chair of the IFAC Small and Medium Practices Committee

    Monica Foerster became Chair of the IFAC Small and Medium Practices Committee in 2017, after serving as its Deputy Chair. A committee member since 2014, she was nominated by Conselho Federal de Contabilidade (CFC) and Instituto dos Auditores Independentes do Brasil (IBRACON).

    With 20 years of experience in the accountancy profession, Ms. Foerster is a partner at Confidor, an accounting, tax, and law firm with offices in Porto Alegre and São Paulo, Brazil. She is also the SMP Director of the Brazil Ibracon and coordinator of the SMP Working Group at Ibracon. She is the coordinator of the Committee of Audit Studies (“Comissão de Estudos de Auditoria”) from the Accounting Council (CRCRS).

    She holds an MBA in financial management, controllership and audit from the FGV – Fundação Getúlio Vargas, Brazil, and a degree in accounting from the Universidade Federal do Rio Grande do Sul – UFRGS, Brazil.

    Nelson Eduardo Shack Yalta, Comptroller General of the Republic of Peru

    Nelson Eduardo Shack Yalta holds a Master's Degree in Public Policy and Management from the University of Chile and a Bachelor's Degree in Economics from the Universidad del Pacífico.  He has been Director General of Economic and Social Affairs of the Ministry of Economy and Finance, National Director of the Public Budget of Peru and Director of the Banco de la Nación.

    He has also served as Coordinator of the Project for the Improvement of Justice Services in Peru, a project to modernize the administration of justice that was implemented with technical and financial support of the World Bank. 

    He has been an International Consultant and has worked for the Inter-American Development Bank, the World Bank, the Delegation of the European Commission and the Economic Commission for Latin America in more than a dozen countries in the Region (Argentina, Bolivia, Colombia, Costa Rica, Ecuador, El Salvador, Guatemala, Honduras, Mexico, Nicaragua, Panama, Paraguay, Dominican Republic and Uruguay) on the topics of Program and Results-based Budgets, Multi-Year Programming, Participatory Budgeting, Strategic Planning, Investment Programming, Public Procurement, Performance Audits and Development of Public Expenditure and Accountability Assessments (PEFA) and Analysis of the Quality of Public Expenditure in the Areas of Security and Justice.  

    He has been a member of the Advisory Council of the Presidency of the Judiciary of Peru and President of the Asociación Nacional Invierte Perú — ANIP, a non-profit association that brings together professionals to generate spaces for analysis, reflection and action to manage and share knowledge of public investment management and its relationship with planning, budget and public procurement systems.

    Since 20 July 2017, he has been the Comptroller General of the Republic of Peru.

    Oscar Avalle, World Bank Representative for El Salvador and Costa Rica

    Oscar Avalle is the World Bank Representative for El Salvador and Costa Rica. Of Argentine nationality, he has extensive experience in Latin America, in countries such as Guatemala and Bolivia where he held the same position he assumes. He was also the World Bank Special Representative of the United Nations in New York, Operations Manager for Bolivia, Ecuador, Peru and Venezuela; and Special Assistant to the World Bank’s Vice-President for Latin America and the Caribbean Region.

    He worked at the Global Environment Facility (GEF), the financial mechanism that assists developing countries in responding to global environmental challenges. Before his current position, he was Manager for the Policy and Operations Unit of the World Bank Corporate Secretariat in Washington DC.

    Before joining the World Bank, Mr. Avalle was an Argentine career diplomat representing his country from 1991 to 1996 in New York in the United Nations negotiations related to sustainable development and humanitarian affairs. Among others, he served with the Argentine delegation to Rio, UNCED, to the Climate Change Convention and the Biodiversity Convention.

    Mr. Avalle earned an MBA from Georgetown University and a master’s Degree in Political Science, Diplomacy and International Relations from the Catholic University of Argentina and the Foreign Service Institute of the Argentine Foreign Ministry. He taught at several Universities in the US and abroad and has contributed to books and articles on United Nations Reform and sustainable development. 

    Patricia Pella, Deputy Manager, Oversight of PPPs and Public Works for Tax Deduction (Obras por Impuestos)

    Patricia has 15 years of professional experience advising the leaders of Peru’s business and industrial networks, as well as public institutions at the national and regional level. She has proven expertise dealing with Public-Private Partnerships, Private Sector Development, and Public Sector Reform. Patricia is currently working as Deputy Manager of Public-Private Partnerships (PPPs) for Works for Taxes at the Contraloría General de la República in Peru.

    Her track record of successful accomplishments in PPPs includes: acting as a key team member in the successful tendering processes for over US$200m on projects in the water & sanitation and transport sectors (ports), managing the negotiations and M&E of the loan agreements between the Republic of Peru and multilateral donors for the US$5.6 billion Lima metro line 2 project, supervision of the  implementation of the audit strategy for PPPs and projects executed via Works for Taxes, covering over 400 projects, with an estimated total investment of US$23 billion.

    Ms. Pella has developed a solid reputation amongst the multilateral donor community and Peruvian public sector. In 2017, she was moderator of the PPP forum at the International Anti Corruption Conference held in Lima. In 2016, she was appointed to represent the World Bank for the impact evaluation of the multi-donor fund being set up to implement the Lima metro line 2 project. Prior to this, she was country representative and speaker at the PPP Business Forum held at the Singapore International Water Week in 2014.

    Ms. Pella holds an MSc in Social Policy and Development from the London School of Economics and Political Science (UK). Her undergraduate degree is in Law and Political Science from the National University of Lima. She  has also received specialized training in the UK, Singapore, Brazil, Costa Rica and Canada.

    Pedro Luis Bohórquez Ramírez, Accountant General of the Nation, General Accounts Office of the Nation, Colombia

    Mr. Pedro Luis Bohórquez Ramírez is a Public Accountant who graduated from the Universidad de La Salle with postgraduate studies in Senior Management and Senior Governance from the universities Universidad de los Andes and Universidad Militar Nueva Granada; Internal and Management Control from the Institute of Studies of the Public Prosecutor's Office; Credit Management and Administration from the National School of Housing (ENHAP) Rio de Janeiro - Brazil. 

    In his work and professional career, he has worked as adviser to the office of the Deputy Minister of Labor; Sectional Administrative and Financial Director of the Office of the Attorney General of Bogotá and Cundinamarca; Deputy National Administrative and Financial Director, Head of the Internal Control Office, National Financial Director, Regional Director of Bogotá and Cundinamarca, Director General of the National Learning Service (SENA). Likewise, he has worked in important entities of the State and the private sector, such as the Comptroller General of the Republic, the National Register of Civil Status, the Commission for the Regulation of Potable Water and Basic Sanitation (CRA). He has been the Director of Accounting of the National Federation of Rice Growers - FEDEARROZ, Dean of the Faculty of Public Accounting of the San Martín university. Director of magazine Conciencia, Executive Secretary of the Forum of Government Accountants of Latin America - FOCAL. He has master's degrees from universities Universidad Nacional de Colombia, La Salle, La Gran Colombia, Central, San Martín. National and international conference speaker on accounting issues. 

    Richard Cabello, Manager of IFC Advisory Services in Public Private Partnerships for Latin America and the Caribbean

    Richard Cabello is the Manager of IFC Advisory Services in Public Private Partnerships for Latin America and the Caribbean since 2007. Richard’s team supports governments in developing PPPs and has mobilized more than US$ 12 billion in private investments in the last 10 years in transport (roads, ports, airports), energy (distribution, transmission, public lighting), health, education, telecoms, among others. Before joining IFC, Richard worked for the World Bank organizing seminars on PPPs in Brazil, Honduras and Tanzania and advising Indonesia in setting up its PPP unit. 

    Previous to the WBG, Richard worked at Robert Fleming & Co’s subsidiary in charge of the Andean countries, structuring and promoting infrastructure projects for private sector participation in Peru, Colombia, Ecuador, Honduras and Dominican Republic.

    Between 1992-95, Richard was General Director of the Commission for Promotion of Private Investments in Peru, government agency in charge of 67 privatization processes, mobilizing US$ 9 billons in revenues and investment commitments in sectors such as cement, airlines, electricity, telecoms and water. 

    Richard holds an MBA from Columbia University and a BA from Universidad del Pacifico (Peru).

    Rodrigo Segura Cano, director of Supervision, Division of Supervision of Mutual Funds and Standard-setters SUGEVAL, Costa Rica.

    Mr. Segura is Director of the Division of Supervision of Mutual Funds and Standard-setters of the Superintendency of Securities of Costa Rica. He graduated in Business Administration, Public Administration, Public Accounting, Economics and as Tax Specialist from INCAE, the University of Costa Rica and the Technological Institute of Costa Rica.

    In his current position, Mr. Segura is responsible for supervising investment fund management companies and issuers of securities listed on the Costa Rican securities market. In addition, he is responsible for the SUGEVAL Regulatory Improvement Project and he is the technical leader of the Superintendency in inter-agency coordination forums on Corporate Governance and the prevention of money-laundering and terrorism financing.

    Rocío Aguilar Montoya, Minister of Finance of Costa Rica

    Current Minister of Finance of Costa Rica. She has a degree in Business Administration and a Law Degree, graduated from the University of Costa Rica. In addition to a Program of High Management of INCAE. She was the General Superintendent of Financial Institutions, also a partner in the Financial Services and Infrastructure area of ​​Deloitte Consulting. Work as a consultant in the financial area, evaluations, actuarial, quantification of damages, financial economic models and evaluation of public projects, among others. She was Comptroller General of the Republic between 2005 and 2012. She served as Technical Secretary of the National Council of Concessions (2002-2005). He worked for the Banex Corporation where he held various positions, including as an analyst, executive and credit manager; Responsible for the position of stock exchange and management positions. She was director of the Fundes Foundation, Director and President of the Costa Rican Development Association, Director of the National Supervision Council of the Financial System, Vice President of the Costa Rican Banking Association, Director of the Board of Directors of the Aldesa Corporation and member of the Investment Committee of That entity, Director of the Board of Directors and Member of the Credit Committee of the Bank of the Republic and of the Presidency of the Latin American and Caribbean Organization of Supreme Audit Institutions (OLACEFS).

    Roger Park, innovation lead for EY’s Advisory practice and Financial Services Office across the Americas

    Roger Park leads innovation for EY’s Advisory practice and Financial Services Office across the Americas.  He is responsible for the incubation and development of new strategies, services, and solutions to help clients respond to disruptive business drivers, digital transformation and emerging technologies.  In this role, Roger accelerates the development of new offerings across EY’s Advisory, Assurance, Tax and Transactions practices in the FSO in the Americas and EY’s overall Advisory practice in the Americas.  He also oversees EY’s flagship wavespace innovation center in Union Square, NYC.

    Prior to his role as Innovation Leader, Roger had several other leadership roles in the firm.  He joined EY in 2008 to help relaunch the technology consulting business and led the FSO IT advisory practice, establishing several new competencies including strategic technology, digital transformation, and the solution delivery centers (SDC).  Roger also launched the Strategy and Innovation competency within the FSO Advisory practice before taking the role of Innovation Leader across service lines.

    Before joining Ernst & Young, Roger had leadership roles in technology strategy at JPMorgan Chase and Accenture.

    Seynabou Sakho, World Bank Country Director for Central America

    Seynabou Sakho is the World Bank Country Director for Central America (Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua and Panama). In her position, she oversees the programs and TCs, research and funding of the six nations.

    Sakho, who is from Senegal, joined the World Bank in 2004. She has held several positions with the Bank, including as economist for Brazil, Jamaica and Bolivia, economic advisor to the Operations Policy and Country Services Unit, and advisor to the Executive Director’s Office. Most recently, she served as manager of Macroeconomics and Fiscal Management for East and Central Africa.

    The new World Bank Director for Central America earned a Ph.D. in economics from the University of Pennsylvania and a master’s degree in finance and economics from the London School of Economics and Political Science. She has also authored and co-authored several publications on economic growth, private-sector development, and the effect of financial restrictions on small and medium-sized enterprises.

    Shaun Moss, lead Procurement Specialist, Governance Global Practice, World Bank

    Shaun Moss is a Lead Procurement Specialist at the World Bank, working on the Latin America and Caribbean Region. As a procurement professional with more than 30 years’ experience in both the public and private sectors, he has handled some of the largest information technology contracts financed by the Bank, including those for the automation of the treasury and budget management system of the Ministry of Finance of Vietnam and of the taxation reporting and collection system of the Government of Indonesia.

    In his current position, Mr. Moss has responsibility for leading the Bank’s procurement reform work and for overseeing contracts financed under all World Bank investment projects in the Caribbean.

    In his 20 years in the World Bank, he has led the Bank’s work on public procurement reform in several countries, including Russia and Turkey. From 2004 to 2012, he was the Bank’s Regional Procurement Manager for East Asia and Pacific Region with responsibility for all Bank-financed procurement in China, Philippines, Indonesia and several other countries.

    Before joining the Bank in 1999, Mr. Moss was a Director of a leading U.K. consulting firm specializing in public procurement and public-sector reform.

    He holds a bachelor’s degree in modern languages from the University of Reading, a postgraduate diploma in management from Kingston University, and a master’s degree in marketing management from the University of Westminster, United Kingdom.

    Shirley Saborio Marchena, Executive Vice-President, Council for Promoting Competitiveness, Costa Rica

    Economist. Executive Director of the Costa Rican Union of Chambers and Associations of the Private Business Sector (UCCAEP) (2006-2015). Promoter for the creation of some of the presidential councils of competitiveness and competitiveness agendas of the private sector. Held the position of Technical Secretary of the Federation of Private Entities of Central America, Panama and the Dominican Republic. She was the Director and Editor of media entities concentrating on economic matters and advisor of the Presidency of the Republic of Costa Rica. She is presently a member of the Board of Directors of the Chamber of Commerce of Costa Rica and president of the Saborio Consultores consulting firm.

    Stephen E. Allis, Principal in Charge of Government Affairs

    As Principal in Charge of Government Affairs, Mr. Allis heads the department responsible for representing KPMG’s interests in all matters of public policy before the Federal and state governments and for coordinating the public-policy activities of the KPMG international network.

    Believing the public interest is served by policies that foster a vibrant, multi-disciplinary accounting profession, Government Affairs sustains an ongoing dialogue with public-policy makers on shared goals of investor protection and capital markets integrity.

    In addition, Government Affairs monitors and manages risk arising from engagements involving political or public-policy issues, and ensures compliance across the U.S. firm with laws and regulation governing political activities. Government Affairs also advises the Firm’s practices on the impact of public-policy changes on client needs and client development.

    These goals are achieved through advocacy on issues of direct concern to the profession and the Firm; analysis of broader economic-policy trends; thought leadership in  public-policy matters of interest to the investor and business communities; and ongoing liaison with investor groups, trade and professional associations, business coalitions, research organizations, opinion leaders, and the press.

    At a global level, Government Affairs tracks regulatory initiatives and policy trends in numerous countries, and coordinates government affairs activities across the KPMG member firms.

    Prior to joining KPMG, Mr. Allis was Chief Operating Officer of Newmyer Associates, one of Washington’s oldest and most highly regarded public affairs consulting firms.  In that capacity, Mr. Allis counseled some of the world’s largest companies on their government relations and public relations strategies and programs.

    Prior to joining Newmyer Associates, Mr. Allis was Vice President of Clifford L. Brody Associates, consultants to money-center and large regional banks on the impact of pending legislation and regulation.  He earlier worked on Capitol Hill as Legislative Assistant to Representative Lawrence J. DeNardis (R-CT).

    Mr. Allis serves on the Board of Trustees of The Shakespeare Theatre Company in Washington, D.C. 

    Mr. Allis was graduated magna cum laude from Harvard University.

    Sylvia Wei Yen Tsen, Executive Director, Knowledge, Operations & Technology

    Over the course of more than 12 years with IFAC, Sylvia W.Y. Tsen’s responsibilities have progressed significantly to her current role. She has a deep knowledge and broad experience with the issues and opportunities facing IFAC’s members—professional accountancy organizations.

    As Executive Director, Sylvia is responsible for IFAC’s:

    Ms. Tsen’s portfolio of projects and activities ultimately contribute to advancing IFAC’s mission and support professional accountants around the world. Previously, Ms. Tsen oversaw the Member Body Compliance Program, implementation of the IFAC Statements of Membership Obligations, and the Quality & Membership Team.

    Before transferring to IFAC in 2006, Sylvia was a Technical Manager for the International Auditing and Assurance Standards Board. She has held various executive roles at IFAC since.

    Sylvia’s professional career includes working with KPMG’s International Department on IFRS implementation and KPMG’s Risk Management Committee; in the New Zealand Treasury’s Accounting Policy Team supporting the adoption of accrual-based standards; and as an audit manager in New Zealand and Canada.

    Ms. Tsen is a graduate of the University of British Columbia (Canada) with a bachelor’s degree in Commerce. She is a Canada-qualified Chartered Accountant and a member of CPA Canada.

    Thomas G. Calderon, Professor of Accounting at The University of Akron’s George W. Daverio School of Accountancy

    Thomas G. Calderon, Ph.D. is Professor of Accounting at The University of Akron’s George W. Daverio School of Accountancy.  A leader with a long and distinguished record in higher education, Professor Calderon served as Chair of the School from 2005 to 2018 and also served as Chair of The University of Akron’s caucus of department chairs and school directors from 2014 - 2016.

    Professor Calderon joined The University of Akron in 1988 after spending two years on the faculty at the University of New Orleans (1986 – 88). His PhD is from Virginia Tech.  He is a co-author of four monographs related to teaching and learning. He recently published a book chapter on academic program review and evaluation as part of an international project that examined accounting and management education across the globe. His publications in the area of accounting education have appeared in Journal of Accounting Education, Issues in Accounting Education, Accounting Educators Journal, and Advances in Accounting Education. He has also presented his research at dozens of local, regional, national and international conferences and universities.

    He is the editor of Advances in Accounting Education, a global journal that seeks to advance accounting education research and the scholarship of teaching and learning. He recently served as the guest co-editor for Journal of Accounting Education’s special issue on ethics and the global accounting profession.   A member of the editorial boards of four journals, he served as part of a team of scholars (led by Professor Richard Arum, current Dean of the School of Education at UC Irvine) that worked on a National Social Science Research Council project to identify, measure and assess learning goals for business and accounting degree programs.

    Professor Calderon is a past president of (1) the Teaching, Learning & Curriculum (TLC) Section of the American Accounting Association (AAA); (2) American Accounting Association Ohio Region, and (3) Institute of Management Accountants (Akron Chapter). He has served on several AACSB peer review teams and as an external examiner and program reviewer for various universities in the US and internationally.

    Professor Calderon was inducted into the American Accounting Association’s Teaching Learning and Curriculum Hall of Honor in 2010 and was honored as the Outstanding Ohio Accounting Educator in 2006 by the AAA (Ohio Region) and the Ohio Society of Certified Public Accountants.  He received the Ohio AAA President’s Award in 2011 for his lifetime of exemplary service and leadership. He is a member of the Institute of Chartered Accountants of Jamaica.

    Vanessa Gibson, Investment Climate Head, CINDE

    Verónica Zavala, Manager, Central America, Haiti, Mexico, Panama, and the Dominican Republic and Country Representative in Panama

    Verónica Zavala is manager of the IDB’s Department for the countries of Central America, Haiti, Mexico, Panama and the Dominican Republic. She also serves as the Bank´s Country Representative in Panama.

    Previously, she was the Bank´s Country Representative in Mexico in 2016 and 2017, after serving as Manager of the Andean Group Country Department, Manager of the Bank’s Office of Strategic Planning and Development Effectiveness, and Executive Director for Peru.

    Prior to joining the IDB, she was Sector Manager at the World Bank for Latin America’s Public Sector.

    Ms. Zavala served as Minister of Transport and Communications in Peru and Secretary of Public Management of the Presidency of the Council of Ministers of Peru, among other positions related to the reform of the state and the promotion of private investment.

    A Peruvian citizen, she holds a law degree from the Pontifical Catholic University of Peru and a Master’s in Public Administration from the John F. Kennedy School of Government at Harvard University.

    Xiomara A. Morel, Practice Manager, Governance Global Practice, World Bank Group.

    Ms. Morel is a Practice Manager in the Global Governance Practice in Latin America and Caribbean (LAC) region of the World Bank Group. She is a Certified Public Accountant and holds a Master’s degree in finance. Ms. Morel has over 30 years of professional experience including more than 20 years of Bank’s experience, including portfolio management, quality enhancement, public accounting and financial reporting, risk management, and capacity development of public institutions in client countries. During her tenure at the Bank, Ms. Morel have had numerous achievements with significant operational impacts in client countries -including middle income countries and low-income IDA countries - in a variety of lending operations and public financial management reform initiatives approaching governance from fiduciary to capacity building and strategic public financial management country-level activities. In her current position, Ms. Morel is responsible for overseeing the implementation of financial management policy in Bank-financed operations, manage effectively and further develop the existing portfolio of operations and analytical work in the LAC region in support of the regional strategy and the governance agenda in client countries.

    Sylvia Wei Yen Tsen, Executive Director, Knowledge, Operations & Technology

    Over the course of more than 12 years with IFAC, Sylvia W.Y. Tsen’s responsibilities have progressed significantly to her current role. She has a deep knowledge and broad experience with the issues and opportunities facing IFAC’s members—professional accountancy organizations.

    Ms. Tsen’s portfolio of projects and activities ultimately contribute to advancing IFAC’s mission and support professional accountants around the world. Previously, Ms. Tsen oversaw the Member Body Compliance Program, implementation of the IFAC Statements of Membership Obligations, and the Quality & Membership Team.

    Before transferring to IFAC in 2006, Sylvia was a Technical Manager for the International Auditing and Assurance Standards Board. She has held various executive roles at IFAC since.

    Sylvia’s professional career includes working with KPMG’s International Department on IFRS implementation and KPMG’s Risk Management Committee; in the New Zealand Treasury’s Accounting Policy Team supporting the adoption of accrual-based standards; and as an audit manager in New Zealand and Canada.

    Ms. Tsen is a graduate of the University of British Columbia (Canada) with a bachelor’s degree in Commerce. She is a Canada-qualified Chartered Accountant and a member of CPA Canada.

    Professor Thomas G. Calderon, Ph.D. is Professor of Accounting at The University of Akron’s George W. Daverio School of Accountancy.  A leader with a long and distinguished record in higher education, Professor Calderon served as Chair of the School from 2005 to 2018 and also served as Chair of The University of Akron’s caucus of department chairs and school directors from 2014 - 2016.

    Professor Calderon joined The University of Akron in 1988 after spending two years on the faculty at the University of New Orleans (1986 – 88). His PhD is from Virginia Tech.  He is a co-author of four monographs related to teaching and learning. He recently published a book chapter on academic program review and evaluation as part of an international project that examined accounting and management education across the globe. His publications in the area of accounting education have appeared in Journal of Accounting EducationIssues in Accounting EducationAccounting Educators Journal, and Advances in Accounting Education. He has also presented his research at dozens of local, regional, national and international conferences and universities.

    He is the editor of Advances in Accounting Education, a global journal that seeks to advance accounting education research and the scholarship of teaching and learning. He recently served as the guest co-editor for Journal of Accounting Education’s special issue on ethics and the global accounting profession.   A member of the editorial boards of four journals, he served as part of a team of scholars (led by Professor Richard Arum, current Dean of the School of Education at UC Irvine) that worked on a National Social Science Research Council project to identify, measure and assess learning goals for business and accounting degree programs.

    Professor Calderon is a past president of (1) the Teaching, Learning & Curriculum (TLC) Section of the American Accounting Association (AAA); (2) American Accounting Association Ohio Region, and (3) Institute of Management Accountants (Akron Chapter). He has served on several AACSB peer review teams and as an external examiner and program reviewer for various universities in the US and internationally.

    Professor Calderon was inducted into the American Accounting Association’s Teaching Learning and Curriculum Hall of Honor in 2010 and was honored as the Outstanding Ohio Accounting Educator in 2006 by the AAA (Ohio Region) and the Ohio Society of Certified Public Accountants.  He received the Ohio AAA President’s Award in 2011 for his lifetime of exemplary service and leadership. He is a member of the Institute of Chartered Accountants of Jamaica.

     
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    C3) THE FUTURE OF THE ACCOUNTING PROFESSION:TOGETHER TOWARDS TOMORROW