About the Authors

Salim Alibhai, FCCA, CPA (K), is an audit partner at PKF Kenya and heads the IT assurance including methodology function across the Eastern Africa PKF member firms.

Erwin Bakker, RA, is international audit partner of PKF Wallast in the Netherlands, and acts as audit partner, mainly for international (group) audits. He serves as chairman of the IFRS working group of PKF Wallast and is a member of the Technical Bureau of PKF Wallast in the Netherlands.

T V Balasubramanian, FCA, CFE, CFIP, is a senior partner in PKF Sridhar & Santhanam LLP, Chartered Accountants, India, and previously served as a member of the Auditing and Assurance Standards Board of the ICAI, India. He is a part of the technical team of the firm engaged in transition to Ind AS (the converged IFRS Standards).

Kunal Bharadva, FCCA, CPA (K), ACA, is a senior manager at PKF Kenya and is responsible for technical training across the Eastern Africa PKF member firms.

Asif Chaudhry, FCCA, CPA (K), MBA, is an audit partner at PKF Kenya and heads the technical and quality control functions across the Eastern Africa PKF member firms. He is also a member of the Kenyan Institute's Professional Standards Committee and the PKF International Africa Professional Standards Committee.

Danie Coetsee, CA (SA), is Professor of Accounting at the University of Johannesburg, specializing in financial accounting. He is the chair of the Financial Reporting Technical Committee of the Financial Reporting Standards Council of South Africa.

Chris Johnstone is a member of the ICAEW and also holds ICAEW's Diploma in IFRS. She is the Audit Senior Technical Manager at Johnston Carmichael. She joined Johnston Carmichael in 2014 having previously worked at Baker Tilly and MacIntyre Hudson in London. She is also a member of the Accounting and Auditing Technical Committee of the PKF firms in the United Kingdom and Republic of Ireland.

Patrick Kuria, CPA (K), is an audit partner at PKF Kenya and specializes in the audits of financial services and the not-for-profit sector.

Christopher Naidoo, CA (SA), member of the South African Institute of Chartered Accountants, serves as the international accounting and assurance technical specialist at PKF International Ltd. He also serves on PKF's International Professional Standards Committee (IPSC) and PKF's Assurance Strategy Group (ASG) on accounting and assurance projects.

Edward Rands, FCA, is the Risk and Professional Standards partner at PKF Cooper Parry. He leads the firm's technical team, which is responsible for maintaining and updating accounting knowledge and for dealing with complex problems and queries as they arise. He also chairs the Accounting and Auditing Technical Committee of the PKF firms in the United Kingdom and Republic of Ireland.

Darshan Shah, FCCA, CPA (K), CPA (U), ACA, is an audit partner at PKF Kenya and heads the technical training function across the Eastern Africa PKF member firms.

Candice Unsworth, CA (SA), is a technical manager at PKF International Ltd and serves on PKF's International Professional Standards Committee (IPSC). She qualified at PKF Durban before moving to the technical division of PKF International in 2015.

Minette van der Merwe, CA (SA), is PKF South Africa's IFRS technical expert responsible for the interpretation and application of IFRS within the Southern African region.

Santosh Varughese, CA (Germany), Tax Advisor (Germany), CPA (US), is one of the senior partners at PKF Germany and is based in Frankfurt. He is the head of the IFRS Center of Excellence of PKF in Germany. One of his operative focuses is on audits for large listed companies.

Paul Yeung, CPA, served as the Technical Writer of the Education and Training Department of the Hong Kong Institute of Certified Public Accountants and is a Technical Director of PKF Hong Kong.

..................Content has been hidden....................

You can't read the all page of ebook, please click here login for view all page.
Reset