Board of Directors
The XBRL International Board of Directors shall be, and shall possess all of the powers of, the “Governing Body” of the Corporation as a not-for-profit membership corporation under Delaware General Corporation Law.
The Board of Directors is comprised of senior leaders and experts with broad international experience in financial, business and regulatory reporting, accounting and standard setting. The Board advises and assists in executing strategic opportunities as a result of XBRL’s growing international adoption, identifies critical regulatory and accounting convergence trends for which the XBRL standard could be used as a solution, and develops long-term growth and sustainability strategies for the XBRL international consortium.
XBRL International Board of Directors as appointed by the Member Assembly for 2012:
Alfred R. Berkeley Mr. Berkeley is Vice Chair of Security First Corporation and was formally the chair of Pipeline Financial Trading. Prior to that, he was President and then Vice Chairman of The NASDAQ Stock Market, Inc. and has 30 years of experience in financial services, securities analysis and investment banking. Before Nasdaq, Alfred was a Managing Director of Alex. Brown & Sons, a leading investment bank. Alfred co-founded Alex. Brown’s Technology Group in 1975. The Technology Group completed about 500 financial offerings for clients while he was associated with the Alex. Brown.Mr. Berkeley has also previously served as Chairman of the Board of XBRL U.S.
Cees De Boer is currently a member of Deloitte Netherland’s Executive Committee, serving as CFO and COO since 2007. He began his career at Arthur Andersen in the Netherlands in 1981 in the audit division and was appointed partner in the Netherlands in 1993, assuming responsibility for Arthur Andersen’s Consulting activities. Following the mereger with Deloitte in 2002, he became a partner at Deloitte Consulting, with a focus on CFO services. He a member of the Deloitte Governance Committee and the Global Board of Directors and Chairman of the Audit Committee of the Global Board of Directors.
Juliette Kennel Juliette Kennel is Head of Standards at SWIFT. Her role is to lead SWIFT in its goal to provide standards expertise to industry-wide harmonisation initiatives, facilitate discussions around market practices with a view to achieving straight-through processing, and translate business requirements into effective standards that are easy to implement and aimed at reducing costs. Juliette has worked at SWIFT since 2003. Previously, she led the Business Development teams, responsible for the development and maintenance of standards across all markets. Prior to that, she managed the Initiatives team whose role is to determine and analyse new business opportunities for Standards. Prior to joining SWIFT, Juliette worked for Clearstream Banking in Luxembourg, Société Générale in Paris and Morgan Stanley International in London. She has experience in operations, sales and marketing communications. She has double French and British nationality.
Karla McKenna Karla McKenna is a director at Citi Global Transaction Services, Securities and Fund Services, managing Market Practice and Standards for these businesses. Ms. McKenna also is Chair of the International Organization for Standardization Technical Committee 68 (ISO TC68), Financial Services, a position she has held since 2006. Her current term ends in December 2012.
In addition, she is Chair of the Securities Market Practice Group (SMPG), serves on the Board and Executive Committee of Accredited Standards Committee X9 (ASC X9), the Board of International Securities Association for Institutional Trade Communication (ISITC), the International Steering Committee (ISC) of XBRL International (until its dissolution in September 2011) and has been appointed to the Commodity Futures Trading Commission (CFTC) Technology Advisory Subcommittee on Data Standardization. Ms. McKenna also participates in committees and working groups of industry organizations such as the Society for Worldwide Interbank Financial Telecommunication (SWIFT) and in supporting standards initiatives such as Issuer to Investor: Corporate Actions.
Ms. McKenna has been promoting the adoption of XBRL beginning with the Issuer to Investor: Corporate Actions initiative. Over the last two years, Ms. McKenna has presented this concept and construct globally leveraging the international XBRL and ISO communities while continuing to work closely with the SWIFT, DTCC and XBRL US partnership for the implementation of this initiative in the US market. Ms. McKenna views this collaboration of standards based with an XBRL taxonomy based on the corporate actions event elements from the ISO 20022 standard as the first in a series of applications of XBRL for financial services transactions.
Ms. McKenna also is advocating adoption of XBRL within Citi to aggregate data to support internal management analysis and reporting as well as required regulatory reporting globally.
When part of the ISC, Ms, McKenna served as Vice Chair of the XII Certification Committee to define this program which is now being delivered to the XBRL community.
Conor O'Kelly is the Chairman of XBRL Ireland and represents Ireland on the International Steering Committee. He is a Chartered Accountant with an MSc in IT Management. He has ten years background in global IT managed services, global project management and strategic IT business planning with Hewlett Packard and Ericsson. Mr. O'Kelly is a member of Council of the Institute of Chartered Accountants in Ireland.
Paul A. Penler ‐ Ernst & Young LLP, Executive Director, America’s Professional Practice ‐ Auditing. Paul
has been Ernst & Young’s representative to the XBRL International and U.S. Consortium since its
founding in 1999 and has been the Chair of XBRL U.S. and the Vice‐Chair of XBRL International. Paul has
been EY's representative to XBRL International since its inception. Mr. Penler is the XII Treasurer and
also chairs the Finance and Human Resources Committee.
Juthika Ramanathan Ms. Juthika Ramanathan is the Chief Executive Officer of the Accounting and Corporate Regulatory Authority (ACRA), Singapore.
Juthika received her Bachelor of Laws degree from the Nationao Universtiy of Singapore and attended the Stanford Executiove Program conducted by the Stanford Graduate School of Business, Stanford University. A former solicitor in commerical practice, Juthika joined the registry of Companies and Business in 1986 as an Assistant Registrar of Companies and Businesses.
As thw CEO of ACRA, Juthika directs abd oversees the oeprations of ACRA, formulates policies and considers law reforms related to buinsess entities and public accountants to endure that reguatory structure facilitates businesses.
Juthik is also an executibe committee member of the Corporate Registers Forum. She is also a member of several national councils and committees, including the Singapore Accounting Standards Council and the Pro-Tem Singaporre Accountancy Council.
GA Ramaswamy CA. G. Ramaswamy is the President of the Institute of Chartered Accountants of India (ICAI). A fellow member of the ICAI with more than 25 years of standing, he has been a practicing Chartered Accountant since 1984, and is also a fellow member of the Institute of Company Secretaries of India (ICSI).
Hailing from Coimbatore (Tamil Nadu), he has vast experience in the field of taxation, company law matters, audit and internal audit, management consultancy of more than two decades. He has the distinction of being the 1st nominated member of the Quality Review Board, an external body constituted under the Chartered Accountants (Amendment) Act, 2006 to act as an oversight body of the profession. He has also been nominated as Member of the 2nd Quality Review Board constituted by the Government of India. A facilitator of ICAI as ‘Partner in Nation Building’, he also represents ICAI on a number of Governmental/other stakeholder committees.
CA. G. Ramaswamy is a prolific speaker and writer. He has addressed various National and International Conferences on Accounting and Auditing Standards, Taxation, Company Law matters, Banking and various topics related to the CA profession. He has represented ICAI at various international fora, including CAPA & SAFA, and has addressed a series of international conventions and seminars on the themes related to Governance & IFRS.
Arleen R. Thomas is Senior Vice President of Member Competency and Development at the American
Institute of Certified Public Accountants (AICPA). Ms. Thomas is responsible for leading the teams that
support the AICPA’s members in public accounting, tax and industry. She is also responsible for the
areas of the Institute that provide resources, information and guidance to all membership segments,
including publications, CPE and professional conferences.
Under her leadership, the AICPA has advocated for an orderly transition to International Financial
Reporting Standards for U.S. publicly traded companies. The movement to one set of high quality
financial reporting standards is important to the U.S. and global capital markets. The orderly transition
is as critical to achieving success. Also, under her leadership the AICPA transformed the paper-based
Uniform CPA Examination to a computer-based examination with expanded content. The examination
now evaluates key skills necessary to protect the public such as analytics, judgment, communication and
research skills. The examination is offered through out the year at Prometric Testing Centers using
state-of-the-art technology including interactive simulations. The $28,000,000 project was successfully
launched in April 2004 with over 245,000 sections administered in 2008.
In her role as an officer of the AICPA, Ms. Thomas spends considerable time addressing the political
issues that the accounting profession faces. She is actively involved in determining strategic initiatives
that guide the profession. She currently oversees the Institute’s initiatives for the private company
sector and its efforts to improved transparency through the adoption of XBRL. Ms. Thomas chairs the XII
Steering Committee and Board of Directors.
Yoshiaki Wada is currently Director and the head of financial data center section of the Bank of Japan's Financial Systems and Bank Examination Department. In this capacity, he is responsible for the operation of the bank's financial database system and leading the development of XBRL-based data collection system, which went live in February 2006, and have been evolving gradually. Previous experience includes time with the Information System Services Department, the Secretariat of the Policy Board, and the Budget and Management Office. He has a BA in economics from Hitotsubashi University, and in his spare time enjoys listening to music on his audio system which he constructed himself. Mr. Wada is also very involved in the Boy Scouts movement.
Ms. Ying Wei - Deputy Director-General of Accounting Regulatory Department of Ministry of Finance (the MOF). Ms. Ying Wei also serves as member and the executive vice secretary-general of Information Technology Application Committee of the MOF, the Chair of the Steering Committee the XBRL China, master student supervisor in Finance Institute, executive director of Accounting Society of China and member of SME reporting working group of the IASB. Ms. Ying Wei graduated from Shanghai University of Finance and Economics in 1983 with a bachelor’s degree in economics and graduated from Northeast University of Finance and Economics in 1997 with a master’s degree in economics. Ms. Ying Wei has been engaged in the studies of accounting theory and practice related to accounting standards setting as well as the implementation regulation in China for over 25 years. She has published over 30 papers and has achievements in study of accounting theory and practice as well as International Financial Reporting Standards. In addition, she managed several key research projects of the MOF, including Taxonomy of China Accounting Standards.
