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.
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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.
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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.
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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.
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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 and June 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 June 30, 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.
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Current Fellows & Alumni
Keith Billing
IESBA Fellow, Supported by UK Financial Reporting Council (FRC)
Current role: Project Director, UK FRC; IESBA Technical AdvisorElaine Cahoon
IESBA Fellow, Supported by KPMG
Current role: Director, Risk Management-IndependenceKevin Reinhardt
IAASB Fellow; Supported by PwC
Current role: Senior Manager – Private, Assurance Services, PwCAshley Carpenter
IAASB Fellow, Supported by Deloitte USAdriana-Mihaela Chircusi
IAASB Fellow, Supported by PwC
Current Role: Director Audit Services, PwC RomaniaDanielle 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 FellowAngela Donnelly
IAASB Fellow, Supported by PwC US
Current role: Partner, FORVIS
Read a short interview with Angela about her time as an IAASB Staff FellowJames Gunn
IAASB Fellow, Supported by KPMG Canada
Current role: Managing Director, Treasurer and Secretary, IFEAStephen Heathcote
IAASB Fellow, Supported by KPMG UK
Current Role: CEO Prime GlobalSachiko Kai
IAASB Fellow, Supported by the Japanese Institute of Certified Public Accountants
Current roles: IAASB Board Member; Director, Japanese Institute of Certified Public Accountants
Read a short interview with Sachiko about her time as an IAASB Staff FellowShizuka Kaneda
IESBA Fellow, Supported by the Japanese Institute of Certified Public Accountants
Current role: Senior Manager, EY JapanKeiko Kodama
IAASB-IESBA Fellow, Supported by Japanese Institute of Certified Public Accountants
Current role: Senior Manager, PwC JapanThokozani Nkosi
IAASB Fellow, Supported by UK Financial Reporting Council (FRC)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 FellowTania DeSilva Sergott
IAASB Fellow, Supported by Deloitte US
Current Role, Partner, EY Americas Professional Practice - AuditKazuko Yoshimura
IAASB Fellow, Supported by the Japanese Institute of Certified Public Accountant
Current role: IAASB Senior Manager
Previous roles: Technical Director, KPMG Japan; Technical Director at JICPA; IAASB Technical Advisor
Read a short interview with Kazuko about her time as an IAASB Staff Fellow -
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