Kazuko Yoshimura was an IAASB Staff Fellow from 2022 to mid-2024 when she joined the IAASB staff on a permanent basis. While a Staff Fellow, Kazuko also served as a technical advisor to IAASB member Sachiko Kai.
What was your ‘day job’ prior to being seconded to IAASB/IESBA?
I was managing audit engagements and also working in audit quality department at KPMG. I went on a secondment to JICPA before I came to IAASB to learn about IAASB and get myself prepared as a Staff Fellow.
What was your role(s) and responsibilities on the IAASB team?
I worked on the International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (the ISA for LCE), a standalone auditing standard for less complex entities, and on sustainability assurance. For the ISA for LCE, I joined the team mid-project and worked on the project through the standard’s final approval. Currently we are working on supporting the standard’s adoption by issuing supplementary guidance.
For sustainability assurance, I worked on analyzing the comment letters to the exposure draft for proposed International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements.
Which project was your favorite to work on?
Both projects are my favorite.
How did the Staff Fellowship help you as a professional?
Being a Staff Fellow helped me grow technically and gain a broader view to our profession. Especially as there is no other place you can be exposed to such a wide range of views related to audit and assurance.
What knowledge are you taking back with you?
I will be staying at the IAASB after my secondment and joining the staff on a permanent basis. Although I will not be taking back any knowledge directly to KPMG or JICPA, I hope I can give back through the work I will continue to do here at the IAASB by contributing to the public interests related to audit and assurance.
What was your favorite part about working with the IAASB?
Working with people who are inspiring and open minded.
Do you have advice for someone interested in being a Staff Fellow with the IAASB or IESBA?
If you have an interest, you should try!
What’s next in your career?
I look forward to what comes next at the IAASB!