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STAFF FELLOW PROGRAM

IFEA STAFF FELLOW PROGRAM

The International Foundation for Ethics and Audit Staff Fellow Program offers a unique opportunity for accomplished professionals worldwide to join the staff of the International Auditing and Assurance Standards Board (IAASB) and International Ethics Standards Board for Accountants (IESBA) on a temporary basis.

Staff Fellows work alongside IAASB and IESBA staff, fully immersed in a variety of projects: research and analysis, project management and drafting standards, and outreach with global stakeholders. Project assignments and duties match the specific needs of the standard-setting board and candidates’ background.

  • Candidate Qualifications

    IFEA invites all stakeholders, including firms, regulatory and inspection bodies, national standards setters, and professional accountancy organizations to recommend and support qualified candidates with the following attributes:

    • Proven track record of success.
    • Intellectual curiosity and technical knowledge of the international standards or related methodology.
    • Independent mindset
    • Self-motivated and confident.
    • Demonstrated project management skills.
    • Team-focused orientation and ability to work in a multicultural, international setting.
    • Strong English-language written and oral communication skills.

    Candidates of varying professional levels and backgrounds are welcomed.

  • Benefits for Staff Fellows & Sponsoring Organizations

    Our Staff Fellow Program has many benefits for individuals and their sponsoring organizations, including building or strengthening international networks and relationships, gaining international standard-setting experience, and professional development.

    A listing of our current and alumni Staff Fellows, including their current positions, is available below.

    • Deepening relationship with IAASB and IESBA.
    • Upskilling high-performing talent.
    • Providing employees with an avenue to expand their experience.
    • Acquiring deeper knowledge and understanding about standards and standard-setting objectives, thereby facilitating standards’ implementation.
    • Work at a global level with a premier standard-setting organization.
    • In-depth understanding of international standards, their basis, and the standard-setting process.
    • Grow professional networks and engage with counterparts around the world.
    • Professional development through exposure to new professional challenges and responsibilities.
  • What Sponsoring Organizations Need to Know
    • The seconded Staff Fellow retains employment with the sponsoring organization. The employee's salary, benefits, and total compensation continue to be paid by the sponsoring (employing) organization.
    • Staff Fellow terms generally span between one to two years. Secondment duration is agreed upon before starting and can be extended by mutual agreement. There is flexibility in the day-to-day arrangement to ensure the employee meets any ongoing employment obligations, such as training.
    • Staff Fellows report to senior staff of the IAASB or IESBA, as applicable. It is expected that during the secondment there is no overlap in duties between the sponsoring organization and IAASB or IESBA.
    • Staff Fellows perform their roles and collaboration independently of their sponsoring organization’s strategic goals, fully respecting IFEA’s vision, purpose and strategic goals, as well as those of IESBA and IAASB.
    • Relocation to the NYC area is welcomed and encouraged, but not mandatory. IFEA seeks a balance between Staff Fellows relocating to NYC and working remotely. Relocation and accommodation arrangements remain the responsibility of the sponsoring organization.
    • Travel costs for IAASB or IESBA purposes are paid for by IFEA.
  • Application Process

    For 2024, IFEA seeks a total of four Staff Fellows to join the IAASB and IESBA teams. Candidate interviews take place biannually; generally, in May for placements starting in July or October and in November for placements starting in Q1 of the following year.

    Interested organizations are encouraged to submit the CVs of qualified candidates to the attention of Courtney Weaver at ifeahumancapital@ethicsandaudit.org by May 15, 2024.

    Please include an indication of the staff team (IESBA or IAASB) to which the candidate wishes to be considered, and whether the candidate can relocate to New York.  

    Once a candidate is selected, a contract detailing the assignment and duration will be agreed between IFEA and the sponsoring organization. A template contract is available here.

  • Current Fellows & Alumni

    Keith Billing
    IESBA Fellow, Supported by UK Financial Reporting Council (FRC)
    Current role: Project Director, UK FRC; IESBA Technical Advisor

    Thokozani Nkosi
    IAASB Fellow, Supported by UK Financial Reporting Council (FRC)
    Current role: Project Director, UK FRC; IAASB Technical Advisor

    Kazuko Yoshimura
    IAASB Fellow, Supported by the Japanese Institute of Certified Public Accountant
    Current roles: Technical Director, KPMG Japan; IAASB Technical Advisor

    Danielle Davies
    IAASB Fellow, Supported by EY UK
    Current role: Partner, EY UK
    Read a short interview with Danielle about her time as an IAASB Staff Fellow

    Angela Donnelly
    IAASB Fellow, Supported by PwC US
    Current role: Partner, FORVIS

    Adriana-Mihaela Chircusi
    IAASB Fellow, Supported by PwC
    Current Role: Director Audit Services, PwC Romania

    Shizuka Kaneda
    IESBA Fellow, Supported by the Japanese Institute of Certified Public Accountants
    Current role: Senior Manager, EY Japan

    Keiko Kodama
    IAASB-IESBA Fellow, Supported by Japanese Institute of Certified Public Accountants
    Current role: Senior Manager, PwC Japan

    Sachiko Kai
    IAASB Fellow, Supported by the Japanese Institute of Certified Public Accountants
    Current roles: IAASB Board Member; Director, Japanese Institute of Certified Public Accountants

    Misha Pieters
    IESBA Fellow, Supported by New Zealand External Reporting Board (XRB)
    Current role: Director – Auditing and Assurance, New Zealand External Reporting Board
    Read a short interview with Misha about her time as an IESBA Staff Fellow

    Tania DeSilva Sergott
    IAASB Fellow, Supported by Deloitte US
    Current Role, Partner, EY Americas Professional Practice - Audit

    Ashley Carpenter
    IAASB Fellow, Supported by Deloitte US

    Stephen Heathcote
    IAASB Fellow, Supported by KPMG UK
    Current Role: CEO Prime Global

    James Gunn
    IAASB Fellow, Supported by KPMG Canada
    Current role: Managing Director, Treasurer and Secretary, IFEA

  • Staff Fellow Program Policy

    IFEA Staff Fellow Program Policy

    This policy explains the International Foundation for Ethics and Audit’s (IFEA) Staff Fellow Program for the International Auditing and Assurance Standards Board (IAASB) and the International Ethics Standards Board for Accountants (IESBA) and the framework for seconding individuals to the Program.

    Staff Fellow Secondments

    A secondment to the Staff Fellow Program [“Staff Fellow”] is a temporary transfer or loan of an employee of another organization [the “sponsoring” organization] to IFEA to progress the work of the IAASB or IESBA. Staff Fellows may be deployed at all levels of the organization.

    The Staff Fellow Program is used to:

    • Access specialized skills and knowledge.
    • Transfer of specialized skills and knowledge to IFEA team.
    • Supplement IAASB or IESBA team resources at any level, from leadership to technical drafting.
    • Conduct research on focus areas crucial to the IAASB’s or IESBA’s work programs.

    Selection Process

    Staff Fellows are drawn from key IAASB and IESBA stakeholder groups, such as:

    • Jurisdictional and national standard setters actively following and engaging with the work of the IAASB or IESBA.
    • Audit inspectors or regulators with responsibilities for audit/assurance or the ethical obligations of professional accountants or other assurance service providers.
    • Firms of professional accountants or others performing audits or assurance.
    • Academics active in the audit/assurance or professional ethics space.

    Staff Fellows are selected via a competitive interview process. Sponsoring organizations are encouraged to provide multiple candidates, when possible, to allow selections that best fit the IAASB or the IESBA needs. Strong written and verbal English is required.

    IFEA management will take account of relevant balance in making Staff Fellows selections, including balancing professional experience, geographical backgrounds, diversity, and work location. IFEA reserves the right to make the final selection decisions for any Staff Fellow candidate.

    Status of Staff Fellows

    Staff Fellows remain employed by their sponsoring organization. Terms and Conditions of employment with the sponsoring organization continue to apply. Staff Fellows report to the Program and Technical Director of the Standard-Setting Board or another Director, under the oversight of the Managing Director.

    Staff Fellows have the title of “Staff Fellow, [IAASB or IESBA]” while on secondment.

    Staff Fellows perform their roles independent of their sponsoring organization’s strategic goals, fully respecting IFEA’s vision, purpose, and strategic goals, as well as those of IAASB or IESBA.

    Duration of Secondment

    Staff Fellows are usually seconded for 1-2 years. This allows for adequate involvement in a standards-development or other technical projects. Contracts can be renewed if mutually agreed.

    Terms of Secondment

    The sponsoring organization is responsible for the total compensation of the Staff Fellow and for their benefits. IFEA is responsible for the cost of business travel undertaken by the Staff Fellow at IFEA’s request and in compliance with IFEA’s travel policy. Vacation/leave is based on the sponsoring organization’s policies and is mutually agreed between the Staff Fellow and the relevant Program and Technical Director.

    Staff Fellows are required to comply with the IFEA Code of Conduct and Values and sign a public interest declaration and an assignment of copyright.

    Once a candidate is selected, a contract detailing the assignment and duration will be agreed between IFEA and the sponsoring organization.

    Location

    Secondments can take place in IFEA’s New York, USA office or, if mutually acceptable, via remote work. Costs of relocating the Staff Fellow to New York are borne by the sponsoring organization. IFEA assists with obtaining the necessary visas