IASAB member

Each IASAB member is expected to contribute to the overall success and effective and efficient operation of the IASAB.

Members are expected to contribute in the following ways:

  • by regular personal attendance at IASAB meetings, providing consistency of operation of the Board (likely to be 5-6 meetings per annum)
  • draw on their experience, skill-set and expertise, contributing fully and effectively to the Board’s deliberations on issues of internal audit practice and principle and in the process of the IASAB formulating its advice to the Relevant Internal Audit Standard Setters; Contribute to ensuring the IASAB fulfils its remit in accordance with its Terms of Reference and the Memorandum of Understanding between the Relevant Internal Audit Standard Setters
  • be objective when considering internal audit issues and points of internal audit principle
  • ensure that for issues under debate by IASAB, express opinions clearly, supported by reasoned analysis
  • in their role as a IASAB member, declare any personal conflicts of interest related to issues considered by the IASAB, or subject to the provision of its advice
  • comply with the IASAB Membership Code of Conduct.

Essential qualities and experience of an IASAB member include:

  • relevant audit or other public financial management experience at a senior level
  • strong communication and presentation skills, including the ability to contribute effectively to the IASAB, and able to represent the IASAB effectively with a wide range of public and private stakeholders.


  • a qualified accountant or internal auditor (CCAB, CMIIA or equivalent);
  • understanding of the UK public audit environment and role of the IASAB.
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