Trustee

IFRS® Foundation calls for nominations for Trustee positions beginning January 2026

The IFRS Foundation is a not-for-profit organisation created in 2001 to develop—in the public interest—high-quality, understandable, enforceable and globally accepted standards for general purpose financial reporting, and to promote and facilitate their adoption.

The Trustees of the IFRS Foundation oversee the Foundation and its two standard-setting boards: the International Accounting Standards Board (IASB), which sets IFRS® Accounting Standards, and the International Sustainability Standards Board (ISSB), which sets IFRS® Sustainability Disclosure Standards. The Trustees themselves are accountable to a Monitoring Board of capital market authorities.

The 22 Trustees are appointed from Africa, the Americas, Asia–Oceania, Europe and ‘at large’ (any area of the world), and from varied professional backgrounds. They are responsible for governance and organisational strategy; for maintaining the Foundation’s Constitution and the Due Process Handbook; for appointing members to the IASB, the ISSB, the IFRS Interpretations Committee and various advisory bodies; and for funding. Trustees also assume the role of company directors in accordance with the UK Overseas Companies Regulations 2009.

The Trustees are seeking three new Trustees: one from the Americas, one from Europe and one from Asia–Oceania.

The appointments would begin on 1 January 2026. All names received from the relevant regions will be given full and comprehensive consideration. The Trustees seek to achieve their objective of building a diverse and gender-balanced group.

Qualified candidates should have senior-level experience from a broad array of professional backgrounds and an interest in corporate reporting. They should demonstrate a firm commitment to serving the public interest, to the work of the Foundation and to the IASB and the ISSB as high-quality global standard-setters. They should be financially knowledgeable and able to meet the time commitment, which includes, but is not limited to, at least three three-day meetings each year held in different locations around the world. Trustees also serve on Trustee committees that meet during the three-day meetings as well as on an ad hoc basis via video calls.

Trustees are expected to engage with stakeholders in the markets in their geographical region. Trustees should understand, and be sensitive to, the challenges associated with the adoption and application of high-quality global accounting and sustainability disclosure standards. They should also have knowledge of relevant current issues such as the effect of new technologies on corporate reporting and developments in investor and market information needs.

Current employees of organisations represented on the IFRS Foundation Monitoring Board are not eligible for consideration.

The appointments are for three years. Terms may be renewed for another three years.

Please indicate interest by applying below with a covering letter and curriculum vitae addressed to Ken Robinson, Chair of the Nominating Committee, due by 23rd May 2025.Interviews are planned to take place in the second or third quarter of 2025.

Please click here for details of the appointment process and for full details regarding the opportunity

The Trustees have the discretion to review applications received after the specified date.

For further details, please visit ifrs.org.