Member of the Executive Board of the Comparative International Governmental Accounting Research Network (CIGAR). She is a Fellow Chartered Accountant and is currently a Full Professor at Massey University School of Accountancy, New Zealand. Nives’ main area of research and expertise is in financial reporting and assurance in both public sector and for-profit sector. Nives has contributed to the development of professional standards, guidance, and policies for practicing auditors in New Zealand by informing regulators, based on her research in financial reporting and auditing. She is on the editorial board of the Journal of Public Budgeting, Accounting and Financial Management (Emerald) and she has been guest editor of special issues in public sector accounting. Nives has participated in a number of consulting projects on private and public sector reporting, and she has been a member of research teams on several professional and EU founded projects.
Marco Bisogno is an associate professor of accounting at the Department of Management & Innovation Systems, University of Salerno (Italy). His research interests lie in the fields of public sector accounting and financial management, corruption and the fight against criminal organisations. Marco is a Co-chair of the XII Permanent Study Group ‘Public Sector Financial Management’ of the European Groups for Public Administration. He is the guest-contact editor of the CIGAR-PMM Annual Issue and Associate Editor of the Journal of Public Affairs. Marco is a technical advisor to the Italian Public Sector Accounting Standards Board and a member of the research team of the EPSAM (Efficient Public Sector Asset Management) Program.
Contador Público y Magíster en Administración de la Universidad Nacional de Colombia. Magíster en Contabilidad, Auditoría y Control de Gestión y Doctor en Contabilidad de la Universidad de Valencia (España). Ha sido asesor del Consejo Técnico de la Contaduría Pública (órgano de normalización contable en Colombia), consultor de la Contaduría General de la Nación (CGN), Subcontador General y de Investigación de la CGN y actualmente es el Contador General de la Nación (Colombia). Además, ha realizado consultoría en gestión financiera pública y contabilidad pública para diferentes entidades de gobierno en Colombia. Profesor asociado de la Facultad de Ciencias Económicas de la Universidad Nacional de Colombia, ha impartido clases en Colombia, Uruguay, México, El Salvador y España. En 2003 recibió el premio Nacional de Investigación Contable en Colombia. Investigador reconocido en categoría Sénior del Sistema de Ciencia y Tecnología de Colombia (Minciencias). Es también Editor Asociado de Sustainability Accounting, Management and Policy Journal, miembro del comité editorial de Public Money & Management, miembro del comité editorial de Contabilidad y Auditoría de la Universidad de Buenos Aires. Fue Director y Editor General de Innovar Journal de la Universidad Nacional de Colombia. Asimismo, ha publicado sus investigaciones en: Critical Perspectives on Accouting; Meditari Accountancy Research; Sustainability Accounting, Management and Policy Journal; Public Money & Management; Public Administration and Development; Revista de Administração Pública; Revista Brasileira de Políticas Públicas; Revista Venezolana de Gerencia; Revista Española de Control Externo; Innovar Journal; Cuadernos de Contabilidad; Contaduría Universidad de Antioquia, entre otras.
Wellington do Carmo Cruz is the Deputy Coordinator of the CFC Technical Vice Presidency (2022–2025) and is President of the Public Sector Accounting Committee of the Inter-American Accounting Association (AIC). He is the executive coordinator of the Permanent Committee for Public Sector Accounting (CP CASP) at the Federal Accounting Council (CFC). Wellington has an undergraduate degree in Accounting Sciences from Fundação Visconde de Cairu (FVC-BA), with specializations in Tax Administration (UEFS-BA) and a master’s degree in accounting from Fundação Visconde de Cairu (FVC-BA). He has extensive professional experience in the governmental sector, with over 20 years of service in municipal government and tax auditing. He has worked as an independent auditor and university professor. He was President of the Regional Accounting Council of Bahia (CRC-BA) during the 2012/2013 and 2014/2015 terms, a substitute council member from 2006 to 2009, and a full Federal Accounting Council (CFC) member from 2018 to 2021.
Wellington do Carmo Cruz é o Coordenador Adjunto da Vice-Presidência Técnica do CFC (2022–2025) e Presidente do Comitê de Contabilidade Aplicada ao Setor Público da Associação Interamericana de Contabilidade (AIC). É o coordenador executivo do Comitê Permanente para Contabilidade Aplicada ao Setor Público (CP CASP) no Conselho Federal de Contabilidade (CFC). Wellington é graduado em Ciências Contábeis pela Fundação Visconde de Cairu (FVC-BA), com especialização em Administração Tributária (UEFS-BA) e mestre em Contabilidade pela Fundação Visconde de Cairu (FVC-BA). Possui vasta experiência profissional no setor governamental, com mais de 20 anos de serviço na administração municipal e auditoria tributária. Atuou como auditor independente e professor universitário. Foi Presidente do Conselho Regional de Contabilidade da Bahia (CRC-BA) durante os períodos de 2012/2013 e 2014/2015, conselheiro suplente de 2006 a 2009, e membro titular do Conselho Federal de Contabilidade (CFC) de 2018 a 2021.
Heriberto Nascimento is the Deputy Secretary of Public Accounting at the National Treasury Secretariat (STN). Heriberto is an accountant and a specialist in public accounting from the University of Brasília and in public management from the National School of Public Administration. He has been a Federal Auditor of Finance and Control since 2007. From 2010 to 2012, he served as the Manager of Accounting Standards and Procedures in the General Coordination of Accounting at the National Treasury Secretariat (STN) and as the Coordinator of the Technical Group for Standardization of Accounting Procedures in the Brazilian Federation. Between 2013 and 2017, he was responsible for the accounting sector of the Ministry of Finance. From 2017 to 2021, he was the General Coordinator of Accounting in the Federal Government. He is currently the Coordinator of the Technical Chamber for Standardization of Accounting and Fiscal Procedures at the National Treasury Secretariat (CTCONF/STN). Heriberto is a member of the Steering Committee for Convergence in Brazil, under the Federal Accounting Council (CFC). He is also a member of the Forum of Government Accountants of Latin America (FOCAL), which he chaired in 2018/2019.
Heriberto Nascimento é o Subsecretário de Contabilidade Pública da Secretaria do Tesouro Nacional (STN). Heriberto é contador e especialista em contabilidade pública pela Universidade de Brasília e especialista em gestão pública pela Escola Nacional de Administração Pública. É Auditor Federal de Finanças e Controle desde 2007. Foi Gerente de Normas e Procedimentos Contábeis da Coordenação-Geral de Contabilidade da Secretaria do Tesouro Nacional (STN) e Coordenador do Grupo Técnico de Padronização dos Procedimentos Contábeis da Federação Brasileira entre 2010 e 2012; responsável pela setorial contábil do Ministério da Fazenda entre 2013 e 2017; Coordenador-Geral de Contabilidade da União entre 2017 e 2021. É coordenador da Câmara Técnica de Normas Contábeis e de Demonstrativos Fiscais da Federação (CTCONF). É membro do Comitê Gestor da Convergência no Brasil, do Conselho Federal de Contabilidade (CFC). É membro do Fórum dos Contadores Governamentais da América Latina (FOCAL), tendo presidido o grupo em 2018/2019.
Alex Fabiane Teixeira is a federal auditor of finance and control at the National Treasury Secretariat (STN). He coordinates the Technical Chamber for Standardization of Accounting and Fiscal Procedures at the National Treasury Secretariat (CTCONF/STN) and the Operational Coordinator of the Permanent Committee for Public Sector Accounting (CP-CASP) at the Federal Accounting Council (CFC). He holds a PhD in Public Administration and Public Policy, a master’s degree in public administration with a concentration in Public Budgeting, an MBA in Public Sector Budget and Financial Management, an undergraduate degree in Accounting Sciences from Universidade Católica Dom Bosco, and in Business Administration from Universidade de Brasília (UNB). Alex is the Coordinator and Professor of the Accounting Sciences and Business Administration programs at Mackenzie University – Brasília.
Alex Fabiane Teixeira é auditor federal de finanças e controle na Secretaria do Tesouro Nacional (STN). Coordena a Câmara Técnica de Normas Contábeis e de Demonstrativos Fiscais da Federação na Secretaria do Tesouro Nacional (CTCONF/STN) e é o Coordenador Operacional do Comitê Permanente para Contabilidade Aplicada ao Setor Público (CP-CASP) do Conselho Federal de Contabilidade (CFC). Possui doutorado em Administração Pública e Políticas Públicas, mestrado em Administração Pública com especialização em Orçamento Público, MBA em Gestão Orçamentária e Financeira do Setor Público, graduação em Ciências Contábeis pela Universidade Católica Dom Bosco e em Administração de Empresas pela Universidade de Brasília (UNB). Alex é Coordenador e Professor dos programas de Ciências Contábeis e Administração de Empresas na Universidade Mackenzie – Brasília.
Gustavo Smith heads the Area of Accounting Standards for Public Services, General Comptroller Office of the Republic of Chile. Gustavo has been in a significant position since the beginning of the IPSAS adoption process in Chile, contributing to the analysis, outreach, and development of national standards for the indirect adoption and training of public officers and supporting entities during implementation. Currently, Gustavo manages the post-implementation stage in the Central Government and the adoption of new IPSAS while providing technical support to the General Comptroller Office in its role with the United Nations Board of Auditors. Gustavo is preparing his master’s thesis in applied economics at the University of Chile, focusing on political economy analysis using municipal accounting data. He has held roles such as Project Manager of IPSAS convergence and implementation, Head of the Area of Accounting Standards, IPSASB Consultative Advisory Group member, and representative in INTOSAI’s Working Group on Public Debt.
Gustavo Smith es jefe del Área de Normas Contables para los Servicios Públicos de la Contraloría General de la República de Chile. Gustavo ha desempeñado un papel significativo desde el inicio del proceso de adopción de las IPSAS en Chile, contribuyendo al análisis, la difusión y el desarrollo de normas nacionales para la adopción indirecta, además de capacitar a funcionarios públicos y apoyar a las entidades durante la implementación. Actualmente, gestiona la etapa posterior a la implementación en el Gobierno Central y la adopción de nuevas IPSAS, al tiempo que brinda apoyo técnico a la Contraloría General de la República en su rol en la Junta de Auditores de las Naciones Unidas. Gustavo está preparando su tesis de maestría en economía aplicada en la Universidad de Chile, enfocándose en un análisis de economía política utilizando datos contables municipales. Ha ocupado roles como Gerente de Proyecto de la convergencia e implementación de las IPSAS, Jefe del Área de Normas Contables, miembro del Grupo Asesor Consultivo del IPSASB y representante en el Grupo de Trabajo sobre Deuda Pública de INTOSAI.
Alexei Morales has a doctorate in accounting and auditing, an MBA in business administration, and a master’s in auditing. Involved for several years with the standard-setting body (IASB), forming part of the advisory group of Effects and Analysis, former member of SMEIG, the IFRS implementation group for small and medium-sized entities. He has been a consultant for the United Nations and within several countries’ financial and non-financial evaluation projects. Alexei is a member of the Inter-American Commission of the Public Sector of the Inter-American Accounting Association. He is an advisor to some regulators and actively participates in training at a regional level. He is the director of Arista Global Group International and Vice President of the College of Public Accountants of Pichincha and Ecuador.
Doctor en contabilidad y auditoría, posee un MBA en administración de empresas, una maestría en auditoría con varios diplomados y especialidades. Involucrado durante varios años con el ente emisor de normas (IASB), formando parte del grupo consultivo de Efectos y Análisis, ex miembro del SMEIG, el grupo de implementación NIIF para pequeñas y medianas entidades. Ha sido consultor de naciones unidas, dentro del proyecto de evaluación financiera y no financiera en varios países, es miembro de la Comisión Interamericana del Sector Público de la Asociación Interamericana de Contabilidad. Es asesor de algunos reguladores y participa activamente en capacitación a nivel regional. Es el director de Arista Global Group Internacional, y vicepresidente del Colegio de Contadores Públicos de Pichincha y del Ecuador.
Agustina Llambi is responsible for developing IPSAS and addressing constituents’ needs. She works with Task Forces, IPSASB Members, and Technical Advisors to deliver on the IPSASB’s Work Program. Currently, she leads the Measurement Application Phase and Making Materiality Judgments projects. She also leads stakeholder engagement in Latin America, raising awareness, building alliances, and supporting regional initiatives to strengthen public financial management. Agustina led the development of the Property, Plant, and Equipment (IPSAS 45), the IPSASB’s 2024-2028 Strategy and Work Program, and Reporting Sustainability Program Information—Amendments to RPGs 1 and 3: Additional Non-Authoritative Guidance. Before joining the IPSASB, Agustina provided accounting advisory services to TD Bank – Wholesale Segment on complex accounting transactions and implementing new and amended accounting standards. Agustina has over 10 years of accounting professional experience in the private sector, specifically in financial institutions. She started her accounting career at Deloitte’s Audit Practice – Financial Institutions. Agustina is a Canadian Chartered Professional Accountant with a Bachelor of Commerce (Honors) from Toronto Metropolitan University.
Ross leads the IPSASB staff team, work program delivery, and stakeholder outreach and engagement. Recently, Ross’ focus has been on strategic initiatives to broaden the IPSASB’s funding, strengthen the institutional support needed for public sector sustainability reporting, and determine the work plan priorities to account for the increasing use of IPSAS. Ross joined IPSASB in 2013, and led the implementation of the Board’s governance activities and the establishment of the Consultative Advisory Group. Ross also developed and oversaw the IPSASB’s financial instruments projects, IFRS alignment activities, and the strategy and work program. Before joining the IPSASB, Ross worked for several years for a big-4 accounting firm in Canada and Japan. Ross focused on complex accounting and audit assignments related to public utilities, industrial companies, and financial institutions. Ross is a Canadian Chartered Professional Accountant.
Elsa Beatriz García Bojorges is the President of the Mexican Financial and Sustainability Reporting Standards Board – CINIF (Mexican Accounting and Sustainability Standards Setter). She also was Chair of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR Group) of the United Nations Conference on Trade and Development (UNCTAD) and currently she is Mexico ́s representative in ISAR Group. She was founder of Latin American Regional Partnership for the promotion of sustainability and SDG reporting and was the Chair in 2022. She is CINIF ́s representative in the Sustainability Standards Advisory Forum (SSAF) of ISSB and in the Emerging Economies Group of IASB, both groups of IFRS Foundation.
Elsa Beatriz García Bojorges es la Presidenta del Consejo Mexicano de Normas de Información Financiera y de Sostenibilidad – CINIF. También fue Presidenta del Grupo de Trabajo Intergubernamental de Expertos en Normas Internacionales de Contabilidad e Información (Grupo ISAR) de la Conferencia de las Naciones Unidas sobre Comercio y Desarrollo (UNCTAD) y actualmente es la representante de México en el Grupo ISAR. Fue fundadora de la Alianza Regional Latinoamericana para la promoción de la sostenibilidad y la presentación de informes sobre los ODS, y fue su Presidenta en 2022. Representa al CINIF en el Foro Consultivo de Normas de Sostenibilidad (SSAF) del ISSB y en el Grupo de Economías Emergentes del IASB, ambos grupos de la Fundación IFRS.
Vania is an accountant, board member certified by the IBGC (Brazilian Institute of Corporate Governance) and vice-coordinator of International Relations at the CBPS (Brazilian Committee for Sustainability Pronouncements). Director of the IESBA (International Ethics Standards Board for Accountants), member of the Board of Directors and Chair of the Audit Committee of the SHIFT Project; Board Member of the International Foundation for Valuing Impacts – IFVI. Coordinator of the Brazilian Integrated Reporting Monitoring Committee – CBARI. CBPS representative at the Sustainability Standards Advisory Forum (SSAF) of the ISSB. IBGC representative at the IRCC – Integrated Reporting and Connectivity Council (formerly IIRC). Member of the Brazilian Delegation at UNCTAD/ISAR (International Standards for Accounting and Reporting) since 2007. Chair of the ISAR Latin American Regional Alliance (ARL) for the period 2024-2025. Vânia is currently a PhD student in Accounting at FUCAPE Business School.
É contadora, conselheira de administração certificada pelo IBGC (Instituto Brasileiro de Governança Corporativa) e vice-coordenadora de Relações Internacionais do CBPS (Comitê Brasileiro de Pronunciamentos de Sustentabilidade). Diretora do IESBA (International Ethics Standards Board for Accountants), membro do Conselho de Administração e Presidente do Comitê de Auditoria da SHIFT Project; Board Member da International Foundation for Valuing Impacts – IFVI. Coordenadora da Comissão Brasileira de Acompanhamento do Relato Integrado – CBARI. Representante do CBPS no Sustainability Standards Advisory Forum (SSAF) do ISSB . Representante do IBGC no IRCC – Integrated Reporting and Connectivity Council (ex-IIRC). Membro da Delegação Brasileira no UNCTAD/ISAR (International Standards for Accounting and Reporting) desde 2007. Presidente da Aliança Regional Latino-Americana do ISAR (ARL) para o período 2024-2025. Doutoranda em Contabilidade pela FUCAPE Business School.
Is a Principal Specialist in the Fiscal Management Division of the Inter-American Development Bank (IDB), where she technically coordinates financing programs and technical assistance in fiscal management in Brazil. Throughout her career, she has worked in key areas such as fiscal policy and management, fiscal decentralization, subnational finance, and public expenditure quality, with a significant number of publications in these fields. She has served as a researcher at the Institute of Applied Economic Research (IPEA) of the Brazilian Government and has held several prominent roles, including General Director of the School of Public Finance (ESAF) at the Ministry of Finance of Brazil. Her academic background includes teaching undergraduate and graduate courses in economics and consulting for international organizations such as the World Bank, the International Labour Organization (ILO), and the United Nations Development Programme (UNDP). She holds a PhD in Economics from the University of Brasília and a Master’s degree in Economics from the Federal University of Pernambuco.
É Especialista Principal da Divisão de Gestão Fiscal do Banco Interamericano de Desenvolvimento (BID), onde coordena técnica os programas de financiamento e assistência técnica nos temas de política e gestão de fiscal no Brasil. Com ampla experiência em política e gestão fiscal, descentralização fiscal e finanças subnacionais, qualidade do gasto e finanças, possui diversas publicações reconhecidas na área. Foi pesquisadora do Instituto de Pesquisa Econômica Aplicada (IPEA), onde desempenhou o papel de Coordenadora-Geral de Estudos Regionais. Anteriormente foi Diretora-Geral da Escola de Administração Fazendária (ESAF) do Ministério da Fazenda. Sua trajetória inclui tambem a docência em cursos de graduação e pós-graduação em economia, além de consultoria para organismos internacionais como o Banco Mundial, a Organização Internacional do Trabalho (OIT) e o Programa das Nações Unidas para o Desenvolvimento (PNUD). É Doutora em Economia pela Universidade de Brasília e possui Mestrado em economia pela Universidade Federal de Pernambuco.
Ana Tércia Lopes Rodrigues is the Technical Vice President of the CFC – Federal Accounting Council. She is an Accountant (PUCRS), Specialist in Administration and Planning for Teachers (ULBRA), and holds a Master in Business Administration (PUCRS). A Professor of the Higher Education Course in Accounting Sciences (FCE/UFRGS), she is also a Member of the Academy of Accounting Sciences of Rio Grande do Sul. She was the First Woman President of the Regional Accounting Council of Rio Grande do Sul (2018-2021). Ana Tércia is a Member of the CPC – Accounting Pronouncements Committee and serves as a Fiscal Councilor of Sistema B Brasil and the REGENERA RS Fund. Additionally, she is a Counselor of the Administrative Court of Tax Appeals of the City of Porto Alegre, Partner at Select Consultoria, and a Consultant, Mentor, and Speaker on Ethics, Corporate Governance, and Sustainability.
Ana Tércia Lopes Rodrigues é a Vice-Presidente Técnica do Conselho Federal de Contabilidade (CFC). É contadora formada pela PUCRS, especialista em Administração e Planejamento para Docentes pela ULBRA e mestre em Administração e Negócios pela PUCRS. Professora do curso de Ciências Contábeis da FCE/UFRGS, é também membro da Academia de Ciências Contábeis do Rio Grande do Sul. Foi a primeira mulher a presidir o Conselho Regional de Contabilidade do Rio Grande do Sul (2018-2021). Ana Tércia é membro do Comitê de Pronunciamentos Contábeis (CPC) e atua como Conselheira Fiscal do Sistema B Brasil e do Fundo Regenera-RS. Além disso, é Conselheira no Tribunal Administrativo de Recursos Tributários da Prefeitura de Porto Alegre, sócia da Select Consultoria, e consultora, mentora e palestrante em temas como ética, governança corporativa e sustentabilidade.
Master’s in Public Administration from UnB, specialist in Public Accounting, Controllership, Auditing, and Higher Education, with a degree in Accounting Sciences. Professor of Public Sector Accounting and related fields in higher education institutions, both public and private. Public servant with 40 years of experience, currently serving as Deputy General Accountant of the Federal District. Participated in the implementation of financial administration systems in the DF and led convergence processes for public accounting standards. Speaker at national and international events on public accounting, with academic publications, including the book “Governance in the Federal District Prison System.” Advisor to the Federal Accounting Council (2024-2027) and member of technical groups on public accounting.
Mestre em Administração Pública pela UnB, especialista em Contabilidade Pública, Controladoria, Auditoria e Ensino Superior, com graduação em Ciências Contábeis. Professor de Contabilidade Aplicada ao Setor Público e áreas correlatas em instituições de ensino superior, públicas e privadas. Servidor público com 40 anos de experiência, atualmente é Contador Geral Substituto do Distrito Federal. Atuou na implementação de sistemas de administração financeira no DF, além de liderar processos de convergência de normas contábeis. Palestrante nacional e internacional em temas de contabilidade pública, com publicações acadêmicas, incluindo o livro “Governança no Sistema Prisional do Distrito Federal”. Conselheiro do Conselho Federal de Contabilidade (2024-2027) e membro de grupos técnicos em contabilidade pública.
Senior Financial Management Specialist at the World Bank. Holds a Master’s Degree in Accounting from Universidade Federal de Santa Catarina and a Bachelor’s in Accounting from Universidade de Brasília. Former Head of Department of Accounting Standards for the Brazilian Federation and former member of the International Public Sector Accounting Standards Board (IPSASB/IFAC). Published author and award-winning researcher in Public Sector Accounting.
Especialista Sênior em Gestão Financeira no Banco Mundial. Possui Mestrado em Contabilidade pela Universidade Federal de Santa Catarina e Bacharelado em Ciências Contábeis pela Universidade de Brasília. Foi Chefe do Departamento de Normas de Contabilidade da Federação Brasileira e membro do International Public Sector Accounting Standards Board (IPSASB/IFAC). Autor e pesquisador premiado na área de Contabilidade Aplicada ao Setor Público.
Joseph Mubiru Kizito, a Ugandan National, is the Practice Manager for Governance-Financial Management in Latin America and the Caribbean. He is a chartered accountant and a member of the Institute of Chartered Accountants of Scotland. He graduated from the University of Glasgow with a Bachelors Degree in Accounting, and from the University of London with a Masters degree in public policy and management. He has 24 years of experience in the World Bank, during which time he has worked on ensuring robust fiduciary arrangements in the management of World Bank funded projects. Furthermore, he has contributed to designing and implementing reforms to bolster the country systems used to manage public resources, and to strengthen financial reporting regimes and internal and external control agencies. He also has experience in supporting the strengthening of accountancy professions in a number of countries. In his current position, Mr Kizito is responsible for overseeing the implementation of financial management policy in Bank-financed operations and for building country systems that reflect global knowledge and cutting-edge solutions to governance challenges in the Latin America and Caribbean region. Prior to the World Bank, Mr Kizito worked as an audit manager in Coopers & Lybrand, as PWC was known at that time, in London and in Uganda.
Joseph Mubiru Kizito, ciudadano de Uganda, es el Gerente de Práctica de Buen Gobierno y Gestión Financiera en América Latina y el Caribe. Es contador público y miembro del Instituto de Contadores Públicos de Escocia. Se graduó de la Universidad de Glasgow con una Licenciatura en Contabilidad y de la Universidad de Londres con una Maestría en política pública y gestión. Tiene 24 años de experiencia en el Banco Mundial, tiempo durante el cual ha trabajado para garantizar arranjos fiduciarios sólidos en la gestión de proyectos financiados por el Banco Mundial. Además, ha contribuido al diseño e implementación de reformas para fortalecer los sistemas nacionales de gestión de los recursos públicos, y para fortalecer los regímenes de información financiera y los organismos de control interno y externo. También tiene experiencia en el apoyo al fortalecimiento de las profesiones contables en varios países. En su puesto actual, el Sr. Kizito es responsable de supervisar la implementación de la política de gestión financiera en las operaciones financiadas por el Banco y de construir sistemas nacionales que reflejen el conocimiento global y las soluciones de vanguardia para los desafíos de gobernabilidad en la región de América Latina y el Caribe. Antes del Banco Mundial, el Sr. Kizito trabajó como gerente de auditoría en Coopers & Lybrand, como se conocía a PWC en ese momento, en Londres y en Uganda.
Durlandy Andrés Cubillos Márquez is a PFM Senior Expert at the Institute of Public Management (IVM) at the Zurich University of Applied Sciences (ZHAW). He is a Public Accountant from the National University of Colombia and holds a Master’s degree in Finance from the University of the Andes – Colombia, with over 12 years of experience in financial consulting and auditing. Specializing in the implementation of International Public Sector Accounting Standards (IPSAS), he has led projects in Argentina, Chile, Colombia, Ecuador, Guatemala, Peru, Tunisia, Saudi Arabia, and Switzerland. Additionally, he has been involved in assessing public finance management reports under the Public Expenditure and Financial Accountability (PEFA) program, an initiative supported by the European Union, International Monetary Fund, World Bank, and the governments of France, Norway, Switzerland, the United Kingdom, Slovakia, and Luxembourg. Between 2014 and 2018, he was part of the Internal Working Group on Doctrine and Training at the General Accounting Office of Colombia (CGN), contributing to the modernization of public accounting regulations in the country. Previously, between 2012 and 2014, he worked at KPMG, specializing in audit and financial oversight for the Colombian financial sector.
Durlandy Andrés Cubillos Márquez es PFM Senior Expert en el Instituto de Gerencia Pública (IVM) de la Universidad de Ciencias Aplicadas de Zúrich (ZHAW). Contador Público egresado de la Universidad Nacional de Colombia, posee una Maestría en Finanzas de la Universidad de los Andes – Colombia y más de 12 años de experiencia en consultoría y auditoría financiera. Especialista en la implementación de Normas Internacionales de Contabilidad para el Sector Público (NICSP), ha liderado proyectos en Argentina, Chile, Colombia, Ecuador, Guatemala, Perú, Túnez, Arabia Saudita y Suiza. Además, ha participado en la evaluación de informes de gestión de las finanzas públicas bajo el programa de Gasto Público y Rendición de Cuentas (PEFA), una iniciativa respaldada por la Unión Europea, el Fondo Monetario Internacional, el Banco Mundial y los gobiernos de Francia, Noruega, Suiza, el Reino Unido, Eslovaquia y Luxemburgo. Entre 2014 y 2018, formó parte del Grupo Interno de Trabajo de Doctrina y Capacitación de la Contaduría General de la Nación (CGN) de Colombia, contribuyendo a la modernización de la regulación contable pública del país. Previamente, entre 2012 y 2014, trabajó en KPMG, desempeñándose en auditoría y revisoría fiscal para el sector financiero colombiano.
Professor of Accounting at the School of Economics, Business Administration and Accounting at Ribeirão Preto (FEARP) at the University of São Paulo. Azevedo is a member of the Permanent Committee for Public Sector Accounting (CP CASP) at the Federal Accounting Council (CFC), responsible for issuing accounting standards in the country, and member of the Technical Chamber for Standardization of Accounting and Fiscal Procedures at the National Treasury Secretariat (CTCONF/STN) in Brazil. His research interests include the digital transformation of local governments’ auditing and accounting reforms and research on local governments’ Public Financial Management cycle.
Professor de Contabilidade na Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto (FEARP) da Universidade de São Paulo. Azevedo é membro do Comitê Permanente de Contabilidade Aplicada ao Setor Público (CP CASP) no Conselho Federal de Contabilidade (CFC), responsável pela emissão de normas contábeis no país, e membro da Câmara Técnica de Normas Contábeis e de Demonstrativos Fiscais da Federação na Secretaria do Tesouro Nacional (CTCONF/STN) no Brasil. Seus interesses de pesquisa incluem a transformação digital na auditoria e nas reformas contábeis dos governos locais, além de estudos sobre o ciclo de gestão financeira pública dos governos locais.
Professor of Public Finance in the Department of Economics at the Federal University of Ceara. President of the Ibero-American Forum for Intergovernmental Budget and Fiscal Coordination since 2019. Vice President and Founding Partner of the Ibero-American Association of Local Financing-AIFIL/Oviedo/ES. Vice President of the Group of State Finance Managers/GEFIN, member since 2004. Head of the Fiscal, Budgetary and Financial Policy Advisory Office and National Parliamentary Advisor of the Finance and Planning Secretariat of the State of São Paulo (2015-2020). She is a professor and advisor of the Stricto Sensu Postgraduate Program Public finance (UFC/CE), Professor of undergraduate and Stricto Sensu postgraduate courses at important universities, such as, CLP/FAAP/SP and FIPECAFI/USP. Coordinator at COMSEFAZ of the master’s degree in finance, Financial Administration and Tax Administration, UNED/Madrid/ES. PhD in Public Administration and Government (FGV/USP/SP- 2015), a master’s degree in public administration (FJP/2005). Researcher of two research groups: Center for Studies in Accounting and Government-CONTGOV of USP and of the Public Relations Group. Member of the working groups: Allocation of Tax Revenues and Finance/Tax and Environment (Brazilian Institute of Public Law-IBDT and the University of Hamburg); regulation of Tax Reform in Brazil. She works mainly on the following topics: Accounting, Fiscal and Financial Management, Intergovernmental Cooperation, Federalism, Environmental Taxation, Environmental Disasters, ESG.
Professora de Finanças Públicas no Departamento de Economia da Universidade Federal do Ceará. Presidente do Fórum Ibero-Americano de Orçamento e Coordenação Fiscal Intergovernamental desde 2019. Vice-Presidente e Sócia Fundadora da Associação Ibero-Americana de Financiamento Local – AIFIL/Oviedo/ES. Vice-Presidente do Grupo de Gestores de Finanças Estaduais/GEFIN, membro desde 2004. Chefe da Assessoria de Política Fiscal, Orçamentária e Financeira e Assessora Parlamentar Nacional da Secretaria da Fazenda e Planejamento do Estado de São Paulo (2015-2020). É professora e orientadora do Programa de Pós-Graduação Stricto Sensu em Finanças Públicas (UFC/CE) e professora de cursos de graduação e pós-graduação Stricto Sensu em importantes universidades, como CLP/FAAP/SP e FIPECAFI/USP. Coordenadora no COMSEFAZ do mestrado em Finanças, Administração Financeira e Administração Tributária, UNED/Madrid/ES. Doutora em Administração Pública e Governo (FGV/USP/SP-2015) e mestre em Administração Pública (FJP/2005). Pesquisadora de dois grupos de pesquisa: o Centro de Estudos em Contabilidade e Governo-CONTGOV da USP e do Grupo de Relações Públicas. Membro dos grupos de trabalho: Alocação de Receitas Tributárias e Finanças/Tributação e Meio Ambiente (Instituto Brasileiro de Direito Público-IBDT e Universidade de Hamburgo); regulação da Reforma Tributária no Brasil. Atua principalmente nos seguintes temas: Contabilidade, Gestão Fiscal e Financeira, Cooperação Intergovernamental, Federalismo, Tributação Ambiental, Desastres Ambientais e ESG.
PhD in Controllership and Accounting from FEA-USP (2024) and member of the Center for Studies in Accounting and Government (ContGov) of FEA-USP. He has a degree in Accounting from the State University of Maringá (2014), a degree in Physics from the State University of Maringá (2007) and a Master’s degree in Controllership and Accounting from the University of São Paulo (2017). He worked as a accounting assistant at the City Hall of Campo Mourão, administrative assistant at the Federal Court of First Instance in Paraná (2013) and in the audit of the Public Prosecutor’s Office of the State of Paraná (2012/2013). Between 2011 and 2016 he worked on research and extension projects. In 2017 and 2018 he worked as a professor of Public Accounting, having taught at the Faculty of Jandaia do Sul (FAFIJAN) and at the Faculty of Maringá. Currently teaches subjects related to Public Accounting in postgraduate courses at FECAP and FIPECAFI.
Doutor em Controladoria e Contabilidade pela FEA-USP (2024) e membro do Centro de Estudos em Contabilidade e Governo (ContGov) da FEA-USP. Possui graduação em Ciências Contábeis pela Universidade Estadual de Maringá (2014), graduação em Física pela Universidade Estadual de Maringá (2007) e Mestrado em Controladoria e Contabilidade pela Universidade de São Paulo (2017). Trabalhou como assistente contábil na Prefeitura de Campo Mourão, assistente administrativo no Tribunal Federal de Primeira Instância no Paraná (2013) e na auditoria do Ministério Público do Estado do Paraná (2012/2013). Entre 2011 e 2016, participou de projetos de pesquisa e extensão. Em 2017 e 2018, atuou como professor de Contabilidade Pública na Faculdade de Jandaia do Sul (FAFIJAN) e na Faculdade Maringá. Atualmente, ministra disciplinas relacionadas à Contabilidade Aplicada ao Setor Público em cursos de pós-graduação na FECAP e FIPECAFI.
Ricardo holds a Ph.D. in Accounting from FEA/USP (2005), a master’s degree in accounting from FAF/UERJ (2001), and a degree in Accounting (1998) and Law (1998). Chairman of the Fiscal Council of ISA-Energia – ISA Energia do Brasil (since 2017). Audit Committee member of CEMIG – Companhia Energética de Minas Gerais (since 2024), and NAV Brasil Serviços de Navegação Aérea (2022-2023). Independent consultant to the World Bank (2012, 2022, 2023). Independent consultant to the Organization of Economic Co-operation Development – OECD (2022). In 2010, he served as an Academic Fellow of the International Financial Reporting Standards Foundation (IFRS Foundation) in London. In 2011, he served as a member of the Risk & Quality committee of PWC-Brasil. Between 2010 and 2013, he advised the Federal Accounting Council (CFC) in different initiatives. He was awarded the 2009 “Accountant of the Year” Award from Mackenzie Rio. Co-author of some books and articles published in relevant academic journals: Accounting Forum, TIJA, JBEF, AAAJ, PLOSOne, Frontiers in Psy., PMM, Review in Economics, Mathematics, JPBFAM, RAP, ASAA, and BAR, among others.
Ricardo é doutor em Contabilidade pela FEA/USP (2005), mestre em Contabilidade pela FAF/UERJ (2001) e graduado em Ciências Contábeis (1998) e Direito (1998). Presidente do Conselho Fiscal da ISA-Energia – ISA Energia do Brasil (desde 2017). Membro do Comitê de Auditoria da CEMIG – Companhia Energética de Minas Gerais (desde 2024) e da NAV Brasil Serviços de Navegação Aérea (2022-2023). Consultor independente do Banco Mundial (2012, 2022, 2023). Consultor independente da Organização para a Cooperação e Desenvolvimento Econômico – OCDE (2022). Em 2010, atuou como Academic Fellow da International Financial Reporting Standards Foundation (IFRS Foundation) em Londres. Em 2011, atuou como membro do comitê de Risco e Qualidade da PWC-Brasil. Entre 2010 e 2013, foi consultor do Conselho Federal de Contabilidade (CFC) em diferentes iniciativas. Foi agraciado com o prêmio “Contador do Ano” de 2009 pelo Mackenzie Rio. Coautor de alguns livros e artigos publicados em periódicos acadêmicos relevantes: Accounting Forum, TIJA, JBEF, AAAJ, PLOSOne, Frontiers in Psy., PMM, Review in Economics, Mathematics, JPBFAM, RAP, ASAA e BAR, entre outros.
José Alexandre M. Pigatto is an Associate Professor at the Federal University of Santa Maria (UFSM), where he has been teaching since 2008. He holds a Ph.D. in Science from the Latin American Integration Program at the University of São Paulo (USP), completed in 2010, a Master’s degree in Accounting and Controllership from FEA/USP (2004), and a Bachelor’s degree in Accounting from FEA/USP (1999). At UFSM, he supervises master’s and doctoral students in the Graduate Program in Public Organizations Management (PPGOP – UFSM). At the undergraduate level, he teaches courses such as Financial Accounting and Corporate Finance. Between 2011 and 2013, he served as Department Chair and, in 2009, coordinated the Bachelor’s Program in Public Administration through the Brazilian Open University system. He was a member of the Public Sector Standards Advisory Group of the Federal Accounting Council from 2014 to 2016 and served as a short-term expert in Government Accounting for the International Monetary Fund (IMF) from 2012 to 2013. Previously, he worked as an internal auditor at the University of São Paulo and co-authored publications with Thomson Reuters. He also contributed to international initiatives, including the simplification of Brazil’s tax system, in collaboration with the United Kingdom’s Prosperity Fund. His expertise includes Government accounting, Public budgeting, and Cost analysis in the Public Sector.
José Alexandre M. Pigatto é professor associado na Universidade Federal de Santa Maria (UFSM), onde atua desde 2008. Possui Doutorado em Ciências pelo Programa de Integração da América Latina da Universidade de São Paulo (USP), concluído em 2010, Mestrado em Controladoria e Contabilidade pela FEA/USP (2004) e Bacharelado em Ciências Contábeis pela FEA/USP (1999). Na UFSM, orienta mestrandos e doutorandos no Programa de Pós-graduação em Gestão de Organizações Públicas (PPGOP – UFSM). Na graduação, leciona disciplinas como Contabilidade Societária e Finanças Corporativas. Entre 2011 e 2013, exerceu a chefia do Departamento e, em 2009, coordenou o Curso de Graduação em Administração Pública pelo sistema da Universidade Aberta do Brasil. Foi membro do Grupo Assessor de Normas para o Setor Público do Conselho Federal de Contabilidade de 2014 a 2016 e atuou como especialista de curto prazo em Contabilidade Governamental para o Fundo Monetário Internacional (FMI) de 2012 a 2013. Anteriormente, trabalhou como auditor interno na Universidade de São Paulo e foi coautor de publicações pela Thomson Reuters. Também participou de iniciativas internacionais, como a simplificação do sistema tributário brasileiro, realizado em parceria com o Prosperity Fund do Reino Unido. Tem experiência em contabilidade governamental, orçamento público e análise de custos no setor público.
Janilson Suzart is an Officer of the Comptroller General (CGU) auditor. Janilson is a certified accountant and a professor in postgraduate programs. He holds a bachelor’s degree in accounting from UNEB, a specialisation in Public Auditing from UNEB, and additional specialisations in Public Administration Management and Public Administration Law from Castelo Branco University in partnership with the Brazilian Army. He also holds a master’s in accounting from UFBA and a PhD in Management and Accounting from FEA/USP.
Janilson Suzart atua como auditor na Controladoria Geral da União (CGU). Janilson é contador e professor em cursos de pós-graduação. É bacharel em Ciências Contábeis pela UNEB, especialista em Auditoria Pública pela UNEB, especialista em Gestão da Administração Pública e especialista em Direito da Administração Pública pela Universidade Castelo Branco/Exército Brasileiro, mestre em Contabilidade pela UFBA e doutor em Controladoria e Contabilidade pela FEA/USP.
Professor in the Department of Accounting and Actuarial Science at FEA/USP. She supervises students in the Postgraduate Studies Program in Controllership and Accounting and leads the Center of Studies in Accounting and Government – ContGov research group. She has been a member of IPSASB since 2020 and a member of the Academic Advisory Group connected to IPSASB since 2019. She also serves as a standard-setter no Brasil, being a member of the Permanent Committee for Public Sector Accounting (CP CASP) at the Conselho Federal de Contabilidade and a member of the Technical Committee for Accounting Standards and Fiscal Reporting of the Federation (CTCONF) associated with the National Treasury Secretary since 2017. Also, she is a member of the Academia Paulista de Contabilidade.
Professora do Departamento de Contabilidade e Atuária da FEA/USP, orientadora do programa de Pós-graduação Stricto Sensu em Controladoria e Contabilidade da FEA/USP e líder do Grupo de Pesquisa Centro de Estudos em Contabilidade e Governo – ContGov. Ela é membro do International Public Sector Accounting Standards Board (IPSASB) desde 2020 e Membro do Academic Advisory Group vinculado ao IPSASB desde 2019. Ela também desempenha atividades como normatizadora no Brasil como Membro do Comitê Permanente para Contabilidade Aplicada ao Setor Público (CP CASP) junto ao Conselho Federal de Contabilidade desde 2016, Membro da Câmara Técnica de Normas Contábeis e Demonstrativos Fiscais da Federação (CTCONF) vinculado à Secretaria do Tesouro Nacional desde 2017. Adicionalmente, ela é Membro da Academia Paulista de Contabilidade.
Visiting professor at Fundação Dom Cabral, he holds an executive certificate in strategy and innovation from MIT and a master’s degree in computer science at Unicamp. Wesley is a Global Ambassador for Singularity University – Brasília Chapter and is certified in Strategic Foresight by the Future Today Institute. He is the Secretary of External Control of Governance, Innovation and Digital Transformation of the State, with over 15 years of experience in Public Administration. During this time, he held the positions of Chief Auditor of Governance and Innovation at TCU, Secretary of Payment Integrity Inspection and Secretary of Information Management for External Control. He is co-author of the books “Digital Government and the Search for Innovation in Public Administration”, “Artificial Intelligence – Society, Economy and State” and “Uncomplicated IT Contracting in Public Administration”. Is a national and international speaker at events on strategy, leadership, technology, innovation and digital transformation.
Professor convidado da Fundação Dom Cabral, possui certificado executivo em estratégia e inovação pelo MIT, mestrado em Ciência da Computação pela Unicamp, Global Ambassador da Singularity University – Capítulo Brasília e certificado em Strategic Foresight pelo Future Today Institute. Secretário de Controle Externo de Governança, Inovação e Transformação Digital do Estado com mais de 15 de experiência na Administração Pública, período em que ocupou as funções de Auditor-Chefe de Governança e Inovação do TCU, Secretário de Fiscalização de Integridade de Pagamentos e Secretário de Gestão de Informações para o Controle Externo. É coautor dos livros “Governo digital e a busca por inovação na Administração Pública”, “Inteligência Artificial – Sociedade, Economia e Estado” e “A descomplicada contratação de TI na Administração Pública”. Conferencista nacional e internacional em eventos sobre estratégia, liderança, tecnologia, inovação e transformação digital.
Amarísio Freitas is the Secretary of Finance of the State of Acre. Full Member of the Fiscal Council of the National Committee of State and Federal District Secretaries of Treasury, Finance, Revenue, or Taxation. He is an Accountant, Specialist in Business Management, Specialist in Auditing and Accounting Expertise, and holds an MBA in Public Management with an emphasis on external control. Freitas has been an External Control Auditor at the Court of Accounts of the State of Acre since 2014. Member of the National Association of Public Finance Professionals. He was an analyst at the Brazilian Service for Support to Micro and Small Enterprises, an academic and postgraduate professor, as well as Deputy Secretary of the State Treasury twice (2020 and 2023), and has been Secretary of Finance of the State since 2021. He was a Federal and Regional Councilor of the Accounting Council. Administrative and Financial Coordinator of the Research Foundation of the State of Acre.
Amarísio Freitas é Secretário de Estado da Fazenda do Acre. Membro Efetivo do Conselho Fiscal do Comitê Nacional de Secretários de Fazenda, Finanças, Receita ou Tributação dos Estados e do Distrito Federal – COMSEFAZ. É Contador, Especialista em Gestão Empresarial, Especialista em Auditoria e Perícia Contábil, e possui MBA em Gestão Pública com ênfase em controle externo. Freitas é auditor de Controle Externo do Tribunal de Contas do Estado do Acre (TCE/AC), desde 2014. Membro da Associação Nacional dos Profissionais de Finanças Públicas – APROFIN. Foi analista no Serviço Brasileiro de Apoio às Micro e Pequenas Empresas (Sebrae), professor acadêmico e de pós-graduação, bem como exerceu a função de secretário adjunto do Tesouro Estadual por duas vezes (2020 e 2023) e é secretário de Estado da Fazenda desde 2021. Foi Conselheiro Federal e Regional do Conselho de Contabilidade. Coordenador Administrativo e Financeiro da Fundação de Pesquisa do Estado do Acre – FAPAC.
Liedi Bernucci is a civil engineer and full professor at the Polytechnic School of the University of São Paulo. She made history as the first woman to serve as both Vice-Director (2014-2018) and Director (2018-2021) of the Polytechnic School in its 130-year history. She also served as CEO of the IPT—Institute of Technological Research (2022-2024). A member of the National Academy of Engineering, she participates in numerous technology and innovation councils and committees.
Liedi Bernucci é engenheira civil e professora titular da Escola Politécnica da Universidade de São Paulo. Após mais de 120 anos da fundação da Escola Politécnica, Liedi foi a primeira mulher a ocupar a Vice-Diretoria (2014-2018) e a Diretoria (2018-2021). Foi presidente do IPT – Instituto de Pesquisas Tecnológicas (2022-2024). Membro da Academia Nacional de Engenharia e participa de vários Conselhos e Comitês de tecnologia e de Inovação.
